Objective: To compare between Government Accounting System and Hospital Accounting System, so as to provide some advice for the improvement of Government accounting system. Methods: Field investigation and the literature method were involved. Results: There were some similarities between Government Accounting System and Hospital Accounting System, but they had significant difference on the whole structure, application, determinants, accounting basis and accounting elements, accounting title and financial report. Conclusion: Government Accounting System not only inherited correct comments and points from Hospital Accounting System, but also made some progress and breakthrough. At last, there were some problems in Government Accounting System