The Pentagon has for the first time officially accused the Chinese government and military of conducting computer-based attacks against the United States, including efforts to steal information from American agencies. The Defense Department goes a small step further in a new report Monday than it has previously. It has said before that cyber attacks originated in China and that Beijing may be using civilian experts in clandestine computer operations against American companies. But over the past year, some U.S. officials and private cyber security experts have increased accusations that the Chinese government appears to be directly involved in those cyber attacks. In February, U.S.-based cyber security firm, Mandiant, issued a report accusing a secret Chinese military unit in Shanghai of years of cyber attacks against more than 140 companies, most of them American.