一、关于政府会计改革政府会计改革是预算执行领域的一项重大变革,是建立健全我国公共财政体制的重大创新,代表着国际上加强公共财政管理的发展方向,对提升政府公共服务水平具有重要意义。近年来,我国顺利推进部门预算、收支两条线、国库集中收付、政府采购、政府收支分类改革,改革成效显著:预算编制和预算执行管理水平已基本处于国际领先地位,但在财政预算执行管理的最后一个环 I. About Government Accounting Reform Government accounting reform is a major change in the field of budget implementation. It is a major innovation in establishing and perfecting the public financial system in our country and represents the direction of international public finance management. It is also important to improve the level of government public service significance. In recent years, China successfully carried out departmental budget, two lines of revenues and expenditures, the centralized treasury collection and payment, government procurement, and the reform of the government revenue and expenditure classification. The reform has achieved remarkable results. The budgeting and budget execution management level has basically been in an international leading position. However, The last ring of budget execution management