One is the selection of accounting object; the other is the construction of accounting entity, and there exist a big flexible selecting space in these two aspects.
政府财务会计在会计对象的选择和会计主体的构造方式上都存在很大的选择空间。
参考来源 - 基于公共受托责任的双轨制政府会计体系研究·2,447,543篇论文数据，部分数据来源于NoteExpress
For each accounting entity a self-contained, double-entry accounting system is employed.
每一个会计单位都运用独立的、复式记账的会计体系。
If it has no records, then it is not an accounting entity.
如果它没有这样的账目，那么它就不是一个会计单位。
Each accounting entity interprets transactions from its own viewpoint.
每一会计单位都从自己的角度对交易加以说明。
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