自从改革开放以来,我国企业财务制度经历了巨大的变化,逐渐表现出从计划经济向市场经济阶段的过度中,同时在财务制度上逐渐与国际惯例并轨。这些现象都是在特殊的环境和背景下发生演变的,它们可以从较长的阶段对企业财务制度变迁进行审视,所以,仍然有很多可循的规律。本文从经济学的角度对企业财务制度变迁进行了分析,并对其未来的发展趋势进行了探讨。 Since the reform and opening up, China’s corporate financial system has undergone tremendous changes, gradually showing its transition from a planned economy to a market economy stage, and at the same time gradually merging with international practices on the financial system. All of these phenomena evolve in a special environment and background. They can examine changes in the financial system of enterprises from a longer period. Therefore, there are still many laws that can be followed. This paper analyzes the changes of corporate financial system from the economic point of view, and discusses its future development trend.