摘要：当前我国政府会计改革中存在许多问题, 如何解决这些问题并且定位我国政府会计改革的未来取向成为现在的热门话题, 学术界对于政府会计的研究也日趋增多。本文作者在查阅和研究了国内外各类文献资料后，去了相关部门学习实践，以理论联系实践，实践检验理论的态度作了相关思考，后在初步解析我国政府会计问题的基础上, 结合我国现阶段处于发展中的国情，从权责发生制应用的角度探讨了我国政府会计改革的解决办法, 并对改革路径进行了初步设计。

关键词：政府会计问题、政府会计改革、权责发生制、改革规划、改革设计

Abstract: Nowadays the Chinese government accounting has many reform issues, how to solve these problems and locating the Chinese government accounting reform future orientation become the hot topic right now, the number of academic research about the government accounting is also increasing. Afte the writer of the paper read and studied all kinds of domestic and foreign literature materials, She went to the related departments to make sure that theory links to practice and practice tests theory. After an initial analytsis of our government accounting issues , the writer of the paper probes into the problems with accounting reform and designs the methods to resolve preliminary reform path according to our national developing conditions.

Keywords: government accounting problems , government accounting reform , accrual basis , reform plan , reform design

　　　目前我国政府会计制度相对滞后,主要问题包括：一是核算范围狭窄，不能全面反映政府资金运动；二是收付实现制的会计基础存在明显的局限性;三是基于组织类别构造的预算会计, 一定程度造成财政管理控制效率低下、效益不明显。