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随着我国改革开放不断地深入,市场经济体制不断地完善,对处于社会大环境中的企业,特别是改制后的集体企业来说,面临的是一种严竣地考验。本文作者结合工作实践,就遇到的集体企业改制后由于经营管理不善,面临二次改制而引发社会矛盾的现象,对其主要原因进行了探讨与分析,并从财务管理角度,对集体企业在改制后,如何走出发展困境,适应改革发展环境从而谋求和谐平稳地发展,提出了相应的对策与建议。
With the constant deepening of China’s reform and opening up and the continuous improvement of the market economic system, it is facing a rigorous test for enterprises in the social environment, especially after the restructuring. The author of this article, combined with his work practice, encountered the phenomenon of social contradictions caused by poor management after the restructure of the collective-owned enterprises and the second restructuring, and discussed the main reasons for the reform. From the perspective of financial management, After the system reform, how to get out of the predicament of development and adapt to the reform and development environment so as to seek a harmonious and steady development, put forward corresponding countermeasures and suggestions.