On Government Accounting Reform within Public Financial Framework

The deepening of reform of public financial governing system has put a higher demand on government accounting.Ignoring the public accountability,the present government accounting can not completely reflect government capital operation and is not beneficial for an objective evaluation of government performance;therefore,it can hardly meet the demand of information user.China should borrow the model of western government accounting reform,reset its accounting objectives,improve accounting confirmation base,build up a healthy financial report system and construct unified government accounting standards.