政府会计目标是构建政府会计概念框架的逻辑起点,也引导着我国当前政府会计改革的方向。提高财政透明度已成为社会各界的共识,因此本文探讨了基于财政透明度的政府会计目标问题,认为政府会计目标的确定既要满足现实需要,又要为未来长远发展考虑,提出了现实的和长远的政府会计目标。 The goal of government accounting is to establish the logical starting point of the conceptual framework of government accounting, and it also guides the direction of current government accounting reform in our country. Therefore, this article explores the government accounting goal based on the transparency of the government, and considers that the government’s accounting goal should not only meet the actual needs but also consider the long-term development in the future, and put forward the realistic and long-term Government accounting objectives.