财政部最近审议通过的《政府会计准则——基本准则》,是多年来对我国政府会计准则的改善与研究而形成的研究成果结晶。本文先介绍《基本准则》制定产生的情况背景,梳理出《基本准则》对以后政府会计信息披露的要求改变与影响,总结出《基本准则》该如何实施及实施中所会遇到的阻力与如何解决实施中遇到的阻力。 The “Government Accounting Standards - The Fundamental Principles” recently reviewed and approved by the Ministry of Finance is the result of the research made over the years on the improvement and study of China’s government accounting standards. This article first introduces the background of the development of the “Basic Principles”, sorts out the changes and impacts of the “Basic Guidelines” on the future government accounting information disclosure requirements, summarizes the resistance and How to solve the resistance encountered in the implementation.