今年是实施“十五”计划的第一年,也是我们迈向新世纪、走向新千年的第一年。按照党的十五届五中全会通过的《中共中央关于制定国民经济和社会发展第十个五年计划的建议》,“十五”期间,要进一步深化国有企业改革,其主要目标和任务是:第一,国有大中型企业,要建立产权清晰、权责明确、政企分开、管理科学的现代企业制度,健全企业法人治理结构,成为市场竞争的主体;第二,要积极探索国有资产管理的有效形式,建立规范的监督机制;第三,要鼓励国有大中型企业通过规范上市、中外合资和相互参股等形式,实行股份制;第四,要进一步搞活国有中小企业。根据上述目标和任务,国有企业的改革和发展将在整体上迈上一个更高的台阶,企业资产与财务管理也将因此面临全新的课题。对此,我们的总体思路是,要围绕建立现代企业制度,从整体上搞好国有经济这个目标,以建立出资人管理制度为中心,以推进国有企业战略性改组为重点,以资本管理为突破口,逐步建立与社会主义市场经济和公共财政体制相适应的统一的企业资产与财务管理框架体系。2001年,要进一步加快改革和制度创新,初步建立以出资人管理制度为中心的企业资产与财务管理体系;加大推进经济结构调整力度,增强国有企业的竞争力;加强资产管理基础工作,防止国有资产流失;加强财政财 This year marks the first year in implementing the Tenth Five-Year Plan and the first year in which we will move towards a new century and a new millennium. According to the “Proposal of the Central Committee of the Communist Party of China on Formulating the Tenth Five-Year Plan for National Economic and Social Development” adopted by the Fifth Plenary Session of the 15th CPC Central Committee, the major objectives and tasks for deepening the reform of state-owned enterprises during the Tenth Five-Year Plan : First, state-owned large and medium-sized enterprises should establish a modern enterprise system with clear property rights, clear powers and responsibilities, separation of government and enterprises, and management of science, improve the corporate governance structure and become the main body of market competition. Second, we must actively explore state-owned assets management Thirdly, state-owned large and medium-sized enterprises should be encouraged to implement the shareholding system by standardizing the listing, Sino-foreign joint ventures and mutual stock participation. Fourth, we must further invigorate the state-owned small and medium-sized enterprises. According to the above objectives and tasks, the reform and development of state-owned enterprises will take a higher level as a whole. As a result, corporate assets and financial management will face new problems. In this regard, our general idea is to focus on the establishment of a modern enterprise system and the goal of improving the state-owned economy as a whole. We should focus on the establishment of the investor-management system, focus on promoting the strategic restructuring of state-owned enterprises, and capital management as a breakthrough , And gradually establish a unified corporate asset and financial management framework that is compatible with the socialist market economy and the public financial system. In 2001, it is necessary to further accelerate the reform and institutional innovation, initially establish an enterprise asset and financial management system centered on the investor-management system, step up economic structural readjustment and enhance the competitiveness of state-owned enterprises, and strengthen the basic work on asset management so as to prevent The loss of state assets; strengthen financial management