财务精细化：政府会计改革的突破点之一

现阶段，我国政府会计改革已进入到了深水区，众多专家学者结合国内外的相关经验，提出了包括采用基金会计核算法，重视资产及负债的确认、计量、记录等应对措施。作为政府会计改革最急需解决的问题之一——政府资产及负债如何精确得确认、计量、记录，政府在日常管理服务过程中的业绩如何确认已成为政府会计改革过程中必须逾越的一道鸿沟。本文通过引企业财务精细化管理理念于政府财务管理过程中，并通过分析政府财务精细化管理中的关键点，结合A政府机关的探索实践，拟对我国政府会计改革提出探索性的应对措施。

Fine Financial - One of the Breakthroughs of Governmental Accounting Reform

At the present stage, governmental accounting reform of China has entered into the abyssal region, many experts and scholars combining with the experience at home and abroad, and then come up with many measures, such as adopt Fund accounting method, attaches great importance to the confirmation, measurement and record of assets and liabilities. As one of the most urgent problems of governmental accounting reform, how to confirm, measure and record the government assets and liabilities accurately, how to affirm the management performance of the government has been an insurmountable poblem of government accounting reform. This article introduce enterprise financial fine management concept to government financial fine management, and through analyzing the key point of the government financial fine management, combing with the exploration of practice of a government, and try to put forward exploratory countermeasures of governmental accounting reform.