在建设政府会计管理这一系统工程中,首先要解决政府会计主体范围问题。这是因为:明确了政府会计主体范围,才能明确对哪些单位、资金核算采用政府会计的规范,对哪些单位、资金核算不采用政府会计的规范,做到在政府会计管理中既不“缺位”又不“越位”。一、政府会计主体范围确定的难点——基本会计主体范围的确定(一)政府会计主体范围研究为什么要放在基本会计主体层次。根据我们以往的研究,政府会计报告主体分为三个层次,即:政府整体、政府部门、政府单位。在这三个 In the construction of government accounting management system project, we must first solve the problem of government accounting subject. This is because: It is clear that the scope of the main body of government accounting, in order to clarify which units, capital accounting using government accounting norms, which units, accounting does not use government accounting norms, so that government accounting management neither Bit “not ” offside ". First, the difficulty of determining the scope of the main body of government accounting - to determine the scope of the basic accounting entities (A) Why the study of the scope of the main body of government accounting should be placed on the basic level of accounting. According to our previous research, the main body of the government accounting report is divided into three levels, namely: the government as a whole, government departments, government units. In these three