市场经济条件下财务管理体制的重新设计彭韶兵本文认为，以所有制为切入点的国家财务管理体制的改革有两个根本要求：财务制度的制订主体归位与财务制度的制订内容归位。但目前的国有经济财务管理体制并不符合这两个根本要求，其原因在于制订目的与内容、财务规范与会计规... Redesigning the Financial Management System under Market Economy Peng Shaobing This article argues that there are two basic requirements for the reform of the state financial management system that take ownership as its starting point: the formulation of the financial system and the formulation of the financial system. However, the current state-owned financial and economic management system does not meet these two fundamental requirements because of the formulation of objectives and contents, financial norms and accounting rules.