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中文摘要：
国家治理现代化驱动了会计领域的变革，政府会计作为国家治理的基石和重要组成部分，其概念框架应服务于政府会计法规体系建设。从服务于国家治理现代化的政府会计改革与政府会计概念框架的相互作用出发，基于整体分析模型、框架结构与要素内容三个维度解析了政府会计概念框架的整合思路与演进路径，探析了政府会计概念框架在引导政府会计准则体系建设、政府财务报告及其审计制度规范等改革目标实现中的效应发挥。
英文摘要：
The modernization of state governance promotes the reform in accounting. The government accounting is a cornerstone and key component of the state governance. Its conceptual framework should serve the system of national accounting laws and regulations. Based on the interaction between the modernization of state governance and the conceptual framework of government accounting, this paper analyzes the integrated ideas and the evolution path of the conceptual framework of government accounting from the three dimensions including overall analysis model, framework structure and major content. Further, the paper explores the role that the conceptual framework of government accounting plays in guiding the establishment of the government accounting standard system and achieving reform goals in government financial report and the regulation of the auditing system.
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