本书分为两大部分。政府财务会计部分内容包括：政府财务会计概述、政府财务会计收入、政府财务会计费用、政府财务会计资产、政府财务会计负债、政府财务会计净资产、政府财务会计报表。政府预算会计部分内容包括：政府预算会计概述、政府预算收入、政府预算支出、政府预算资金结转结余、政府预算会计报表。
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