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20世纪80年代以来,国有企业的改革与转型始终是我国经济体制改革的重要课题。在21世纪中国经济运行机制的战略性调整中,众多国有企业经营模式的转型,构成了其中一道靓丽的“风景线”。当前我国的国有企业改革已然推进到了继放权让利、转换经营机制、建立现代企业制度之后的第四个阶段——国有资产管理体制的重塑。而国有企业财务管理模式的市场化转型,则成为国
Since the 1980s, the reform and transformation of state-owned enterprises have always been an important issue for China’s economic restructuring. In the strategic adjustment of China’s economic operation mechanism in the 21st century, the transformation of the business model of many state-owned enterprises constitutes one of the beautiful “scenic spots.” At present, the reform of state-owned enterprises in our country has already advanced to the fourth stage after granting power to deny profits and profits, transforming the operating mechanism and establishing a modern enterprise system - the remodeling of the state-owned assets management system. The market-oriented transformation of the financial management model of state-owned enterprises has become a nation