Comparison and Revelation of Chinese and Foreign Government Accounting Model

To fulfill its functions,government should ensure to have adequate economic resources,so corresponding accounting system should be adopted to validate,measure,register and report the cost and result during the implementation of government's functions.New public management and public responsibility entrusted by government have brought forward higher requirements to government accounting work.Most western countries are implementing reform of government accounting, and have achieved prominent effect.Currently,China's budget accounting is actually not government accounting,and it cannot fit the needs of this age,so a government accounting system with Chinese characteristics should be reconstructed.