政府会计主体是政府会计理论框架构建的重要前提,也是我国未来政府会计改革中需首先解决的基本理论问题。笔者认为,政府会计主体由两个主要因素决定:政府主体的范围与政府会计核算的对象。本文拟在梳理西方权威机构对政府会计主体有关观点的基础上,从上述两个方面探讨我国的政府会计主体。一、会计主体与政府会计主体的观点评述 The main body of government accounting is an important prerequisite for the construction of the framework of government accounting theory as well as the basic theoretical issue to be solved in the future accounting reform in our country. In my opinion, the main body of government accounting is determined by two main factors: the scope of the main body of government and the object of government accounting. This paper intends to sort out the western authorities on the main points of government accounting, based on the above two aspects of China’s government accounting subjects. First, accounting subjects and government accounting opinion of the main point of view