Abstract: Administrative accountant is basic and academic it is right the understanding of administrative fiscal essence and rule, it is the foundation that discusses other and academic issue.

Come for years, the actual application case that supervises accountant theory to be in our country is not good. Will look from applied content, be in fragmentary and dispersive condition, organic connection is lacked between each other, have not form one a complete set of the administrative accountant on real significance uses a system. From the point of applied effect, the practical effect that manages an accountant to be in an enterprise is very unidentified show, did not solve an enterprise to improve the problem that management is badly in need of solving truly, such enterprises also run fiscal apiration and requirement with respect to devoid application.
　　
Administrative accountant is immersed in the reason of the crisis to basically depend on: ① government accountant lacks close, whole academic system. Main show is in the blemish with administrative theoretic accountant: Administrative accountant lacks solid academic base; Administrative fiscal is basic if the problem manages fiscal hypothesis, object, target, principle to still be in the phase of contention of a hundred schools of thought, and these problems are the base that makes system of administrative accountant theory; Administrative accounting method is bestowed favor on miscellaneous, devoid uniqueness; System of administrative accountant theory lacks clear center and clear masterstroke, devoid materiality is contacted between content. Content of accountant of ② government accountant and cost, financial management repeats. ③ theory and be out of line actually. Managing fiscal theory is to build what go up in foundation of firm economy environment, the mensurable model that it decides and hypothesis have in real economy life a lot of do not hold water, use these theory and model likely hardly in practice. The challenge of economy of ④ incommensurate knowledge. In intellectual economy times, business management object, change direction to basically be opposite by the government that basically produces to solid goods and materials the management of IT asset and IT activity; The enterprise organizes a structure to change systematic network to the structure by mutiple level grade management structure; The risk of the enterprise and uncertainty level are in ceaseless promotion, the information that this asks to manage an accountant to offer is more comprehensive, timely. But, innovation of administrative fiscal theory did not catch up with however this kind of change of economic environment.

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