Abstract: Because budget accounting system can not fully demonstrate government's practical resources status and financial risk level, ministry of finance put forward the construction of financial accounting and budget accounting. The execution of new accounting mode in government would face with the difficulties of complex account setting, the difficult change from one mode to another, and more difficult of financial accounting. We should promote financial accounting staff members specialized skills, develop upgrade accounting informationalization system, detailed practical guidance of financial accounting to put into effect the new financial accounting mode smoothly.