在我国社会政治管理结构等制度安排背景下,本文认为制度安排导致了我国政府会计改革的渐进性,并且由政府会计的内涵引申出政府会计包含预算会计和财务会计两大部分。因此,我国政府会计的改革模式进一步体现为会计目标取向、会计核算基础和会计报告的双重特性。 Under the background of institutional arrangements such as the structure of social and political administration in our country, this paper argues that institutional arrangements lead to gradual progress of government accounting reform in our country. And the connotation of government accounting implies that government accounting includes two parts: budget accounting and financial accounting. Therefore, the reform model of government accounting in our country is further embodied in the dual characteristics of accounting target orientation, accounting basis and accounting report.