近几年,随着改革经济体制,发展商品生产,搞活商品流通,商贸金融财务工作有了较大的发展,取得了较好的成绩。但是,总的来说,商贸金融财务管理和经济核算工作还比较薄弱,财经纪律松弛,还存在吃“大锅饭”的现象。主要是费用开支增多,实现利润减少,外贸、金融企业的成本开支明显上升,企业亏损额增多。企业亏损补贴和价格补贴的大量增加,给国家财政造成很大的负担。由于商贸金融企业处于社会再生产的中间环节,对于促进国家财政经济的稳定增长和发展,有着重要的 In recent years, with the reform of the economic system, the development of commodity production, the revitalization of commodity circulation, the commercial and financial and financial work has made great progress and achieved good results. However, in general, commercial and financial financial management and economic accounting work is still relatively weak, with loose financial and economic discipline and the phenomenon of eating “big pots and rice”. Mainly due to the increase in costs and expenses and the reduction of profits, the costs and expenditures of foreign trade and financial enterprises have risen sharply and the losses of enterprises have increased. The drastic increase of corporate loss subsidies and price subsidies has caused a great financial burden on the state treasury. Since commercial and financial enterprises are in the middle of social reproduction, it is important to promote the steady growth and development of the country’s financial economy