20世纪80年代以来,国外政府会计进行了一系列的改革。国外的学者为政府会计改革的有序推进,进行了大量卓有成效的研究。目前,我国政府会计研究已取得了较丰富的成果,但仍未形成完善的理论体系和实践模式。因此,有必要对我国近年来的政府会计理论研究情况和成果进行回顾与评价,为未来政府会计的研究提出值得关注的重点和方向。 Since the 1980s, foreign government accounting conducted a series of reforms. Foreign scholars carried out a great deal of fruitful research for the orderly promotion of government accounting reform. At present, the government accounting research in our country has made a lot of achievements, but it still has not formed a perfect theoretical system and practice mode. Therefore, it is necessary to review and appraise the research situation and achievements of government accounting theory in our country in recent years, and put forward the key points and directions that deserve our attention for the future government accounting research.