为了回答“政府会计是什么?”这个问题,上文以美国为例分析了“会计”的内涵、分类及相近学科和专业(如预算、审计和公共财政统计)的关联。本文将重点放在“政府”这二字上。希望这两篇文章合起来,读者能更了解什么是西方国家(尤其是美国)的政府会计。如上文所言,政府会计可以被理解为政府的会计和政府的财务报表。假如中华人民共和国的中央政府,或某 In order to answer the question “What is government accounting?”, The above analysis uses the United States as an example to analyze the connotation, classification and the connection between disciplines and specialties such as budget, auditing and public finance statistics. This article will focus on the “government” this word. Hopefully, these two essays will give readers a better understanding of what government accounting is in western countries, especially the United States. As mentioned above, government accounting can be understood as the government’s accounting and government financial statements. If the Central Government of the People’s Republic of China, or a certain