随着我国公共财政和政府预算管理改革的深入,政府会计改革问题日益受到政府主管部门及学术界的重视。在建立以反映财务受托责任为目标的新型政府会计体系过程中,制定高效、明晰的会计准则,无疑是改革的中心环节。在会计准则制定时,如何构建政府会计准则概念框架,目前已受到会计 With the deepening reform of public finance and government budget management in our country, the issue of government accounting reform has been paid more and more attention by government departments and academia. In the process of establishing a new government accounting system with the goal of reflecting the responsibility of financial entrusting, establishing efficient and clear accounting standards is undoubtedly the central part of the reform. How to Construct the Conceptual Framework of Government Accounting Standards in the Formulation of Accounting Standards Has Currently Been Accepted