The expansion of the scale of public resource expenditure and the expansion of government management functions, as well as the revolution in management concepts and methods triggered by the government management reform movement, prompted the transition of fiduciary responsibility theory from fiduciary financial responsibility to fiduciary management responsibility. In the fiduciary financial responsibility stage, the entrusting party is more concerned about the security of the entrusted assets and whether the use of public resources complies with the legislative procedures. Government financial accounting is to meet this requirement and provide true, complete and accurate government financial accounting reports. The fiduciary management responsibility requires the trustees who manage and apply public resources to fully fulfill their responsibilities. Entrustors at all levels not only require that public resources be properly kept ecuador lists and comply with various laws and regulations, but also require that government organizations, projects and services economically and efficiently achieve the goals set when they were approved. The focus of government management accounting has shifted to evaluating and improving the economy, efficiency and effectiveness of the use of public resources.