财务会计目标和制度规范、会计管理和财务监督等理论和方法 ,受到所有制形式、经济组织体系、经济利益体系、经济决策体系、经济调节体系等环境因素的巨大影响 ;有中国特色的经济体制决定了有中国特色的财务会计。会计信息失真、财务监督不力等问题的根源都在经济体制 ,是“公有产权”边界模糊以及由此导致的责权利不清或不对称的必然结果。与我国渐进式改革方式相适应 ,这些问题的彻底解决也是一个渐进的过程 ;随着经济体制的改革 ,财务会计也要进行相应的变革 Financial accounting objectives and system specifications, accounting management and financial supervision theory and method, subject to the form of ownership, economic organization system, economic interests system, economic decision-making system, economic regulation system and other environmental factors have a tremendous impact; with Chinese characteristics of the economic system decision Financial accounting with Chinese characteristics. The root causes of such problems as the distortion of accounting information and poor financial supervision lie in the economic system, which is the inevitable result of the unclear or asymmetrical rights and responsibilities of the “public property” boundary. In line with the gradual reform of our country, a thorough solution to these problems is also a gradual process. With the reform of the economic system, financial accounting should undergo corresponding changes