财政部部长助理张通在“政府会计最新发展国际研讨会”上提出:中国未来推行政府会计改革的基本思路是:总体规划,先易后难,重点突破,逐步推进。笔者认为,这个思路是符合中国实际情况的。政府会计改革涉及面广,财政诸项改革尚未完全到位,各地财政改革进程不一,各方面的认识尚不一 Zhang Tong, Assistant Minister of the Ministry of Finance, proposed in the “International Symposium on the Latest Development of Government Accounting:” The basic idea of ​​China’s future implementation of government accounting reform is that overall planning should be easier and more focused, with major breakthroughs and gradual progress. The author believes that this idea is in line with China’s actual situation. Government accounting reform involves a wide range of financial reform is not fully in place, the financial reform process across the different, all aspects of understanding is not yet