政府会计改革是财政领域的一项基础性变革,应当立足于我国国情,走国际趋同的发展路子;坚持实用性,为政府决策和财政管理服务;坚持继承与创新相结合,分步实施的原则。本文根据这些原则,先对我国政府会计的结构和主体模式,提出如下建议。一、建立以预算会计和财务会计相结合的 Government accounting reform is a fundamental change in the financial field. We should base ourselves on our national conditions and take the path of international convergence. We should adhere to practicality and serve government decision-making and financial management. We should adhere to the principle of combining inheritance with innovation and implementing step by step . Based on these principles, this paper first puts forward the following suggestions on the structure and main mode of government accounting in our country. First, to establish a combination of budget accounting and financial accounting