对公用事业单位的政府会计进行研究具有重要的实际意义。西方的很多本领域由于会计监管不合理,使市场化的经济发展水平在逐渐降低,没有及时进行经济体制的转化对于市场经济具有很大的影响。文章主要对事业政府单位的会计监管政策进行详细的分析与评价,利用比较多元化的效果评价体系,使政府事业的会计监管进行定向的转变,有利于市场经济的稳定发展。 It is of great practical significance to study government accounting in public utilities. Due to the unreasonable accounting regulation in many areas of the West, the market-oriented economic development level is gradually reduced. Failure to timely carry out economic system transformation has a great impact on the market economy. The article mainly analyzes and appraises the accounting supervision policies of the government units in the government, and makes use of the more diversified effect evaluation system to make the accounting supervision of the government cause a directional change, which is in favor of the stable development of the market economy.