随着社会的发展和经济的进步,我国在观念方面也有了新的发展和突破,并且形成了具有中国特色的社会主义市场经济,即逐渐形成了以公有制为主体,多种所有制共同发展的经济体制,再加上我国加入世界贸易组织,参与世界经济活动日益频繁,使我国既有的会计环境发生了一定的革新,在会计环境的影响下,我国的财务会计理论只有不断创新和完善才能满足市场的需求,才能为企业的发展和经济效益的获得贡献力量。据此,综合采用理论分析法、文献资料法、实地调查法等研究方法,研究基于会计环境变革的财务会计理论创新的相关内容。 With the development of society and economic progress, China has also made new developments and breakthroughs in its concept and has formed a socialist market economy with Chinese characteristics. That is, it gradually formed an economy that takes public ownership as the mainstay and various ownership forms for common development System, coupled with China’s accession to the World Trade Organization and the increasingly frequent participation in world economic activities, have given rise to certain innovations in the accounting environment in our country. Under the influence of the accounting environment, China’s financial accounting theory can only meet the needs of continuous innovation and improvement Market demand, in order to contribute to the development of enterprises and economic benefits. Accordingly, the research methods of theoretical analysis, literature review and field survey are used to study the innovation of financial accounting theory based on the change of accounting environment.