近年来,社会各界普遍要求建立可以看得懂、能监督的政府会计体系。党中央、国务院决定推进政府会计改革,建立权责发生制的政府综合财务报告制度。笔者研究发现,此项改革面临诸多挑战,如我国政府会计准则体系仍有若干问题尚待解决、相关规章制度尚未完全适应政府会计改革的要求、行政事业单位实施政府会计改革能力不足等问题,并就此提出相关应对措施。 In recent years, various sectors of society have generally called for establishing a government accounting system that can be understood and supervised. The Central Party Committee and the State Council decided to push forward the government accounting reform and establish a comprehensive government financial reporting system based on the accrual basis. The author finds that this reform is facing many challenges. For example, there are still some problems to be solved in the system of government accounting standards in our country. The relevant rules and regulations have not fully adapted to the requirements of the government accounting reform and the administrative institutions have not enough capacity to implement the government accounting reform. In this regard, put forward relevant countermeasures.