20世纪80年代以来,西方成熟市场经济国家对政府会计进行了相应的改革,主要趋势是从传统的收付实现制转向权责发生制。这些国家的实践证明,进行政府会计改革,对于强化政府公共受托责任、提高政府公共支出管理水平、增强政府财政透明度、合理评价政府绩效等方面都起到了至关重要的作用。美国、加拿大、瑞士和意大利政府会计改革给我们提供了可以借鉴的经验和启示。 Since the 1980s, the western countries with mature market economies have made corresponding reforms in government accounting. The main trend is from the traditional payment and receipt system to the accrual basis. The practice in these countries proves that the government accounting reform plays a crucial role in strengthening the government’s public accountability, improving the government public expenditure management, enhancing the government’s fiscal transparency, and evaluating the government’s performance rationally. The accounting reforms in the United States, Canada, Switzerland and Italy provide us with lessons and enlightenment we can learn from.