First, the difference between concepts.

1. government accounting: an accounting system used to confirm, measure, record and report the financial revenue and expenditure activities of the government and institutions and the performance of their entrusted responsibilities.

2. Financial accounting: an economic management activity whose main goal is to provide external investors, creditors and relevant government departments with economic information such as the financial status and profitability of the enterprise through comprehensive and systematic accounting and supervision of the completed capital movement of the enterprise.

Second, the difference between roles.

1, government accounting

(1) is to meet the needs of the reform of budget management system.

(2) It is conducive to objectively and truly evaluating the financial responsibility of the government, meeting the needs of national macro-management and achieving its accounting objectives.

2. Financial accounting

(1) is helpful to provide useful information for decision-making, improve enterprise transparency and standardize enterprise behavior.

(2) It is beneficial for enterprises to strengthen management, improve economic benefits and promote the sustainable development of enterprises.

(3) It is helpful to assess the economic responsibility performance of enterprise management.

Government accounting is an important branch of accounting system. It uses special accounting methods to comprehensively account, supervise and report the financial situation, operating conditions (including operating costs), cash flow and budget implementation of the government and its constituent entities (including government-owned administrative institutions).