政府会计作为公共财政的重要组成部分，能够很好地反映出政府部门对于财政资金的收支运用情况，提供财务信息，履行政府受托责任。我国政府会计的改革进程仍处于初步发展阶段，还存在许多不足之处，例如：政府财务信息披露不完整，信息的真实性无法得到保证，财政透明度低，会计核算方法落后，体系不健全。加强财政透明度不仅有利于提高政府对于财政资金的运行效率，更好地履行受托责任，还有利于提升政府的综合治理能力。提升财政透明度，实现预算信息公开是一个持久的过程，探索提高我国财政透明度的方法是我国政府目前在财政工作上面临的重大课题，有关监管部门和社会公众对于政府公开披露的财务信息也有了更为严格的要求。本文在界定研究范围和相关概念的前提下，基于财政透明度提升的视角，探讨了我国政府财务信息披露议题，并结合美国、英国、新西兰等西方国家在政府财务信息披露制度方面的改革经验，提出了以提高财政透明度为导向的改革政府财务信息披露制度的几点建议，如加强法制建设、制定相应的会计准则体系、规范审计流程，以期能够加强社会公众与政府部门的沟通互动，为群众提供更加完整、真实、规范的政府财务报告，从而提升财政透明度，使政府能更好地利用公共财政资源履职。

 As an important part of public finance, government accounting can well reflect the government departments' use of financial funds, provide financial information and fulfill the government's fiduciary responsibilities. The reform process of Chinese government accounting is still in the preliminary development stage, but there are many shortcomings, such as: the government financial information disclosure is incomplete, the authenticity of the information can not be guaranteed, the financial transparency is low, the accounting method backward, the system is not sound. Strengthening financial transparency is not only conducive to improving the operation efficiency of the government for financial funds, better performing the fiduciary responsibilities, but also conducive to improving the comprehensive governance capacity of the government. To improve the financial transparency and realize the disclosure of budget information is a lasting process. To explore ways to improve the financial transparency of our government is currently facing a major issue in the financial work. The relevant regulatory authorities and the public also have more stringent requirements for the financial information disclosed by the government. On the premise of defining the research scope and related concepts, based on the perspective of improving financial transparency, this paper discusses the issue of government financial information disclosure in China, and combines the reform experience of western countries such as the United States, the United Kingdom and New Zealand in the government financial information disclosure system, and puts forward several suggestions on improving the financial transparency oriented reform of the government financial information disclosure system. For example, to strengthen the legal system, formulate the corresponding accounting standards system, standardize the audit process, in order to strengthen the communication and interaction between the public and government departments, to provide the public with a more complete, true, standardized government financial report, so as to enhance the financial transparency, so that the government can better use the public financial resources to perform their duties.