建立现代企业制度是发展社会主义市场经济的必然要求,现代企业制度的基本特征是“产权清晰,权责明确,政企分开,管理科学”。现代企业制度建立后,企业成为市场主体,成为“自主经营、自负盈亏、自我发展、自我约束”的经济实体,与现代企业制度相适应的企业财务管理工作的重心也必须转移到以立足于市场主体为中心,以实施事前预测、决策和事中控制为核 Establishing a modern enterprise system is an inevitable requirement for the development of a socialist market economy. The basic characteristics of the modern enterprise system are “clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science”. After the establishment of a modern enterprise system, enterprises have become the main players in the market and become economic entities that are “self-managed, self-financing, self-development, and self-discipline,” and the focus of enterprise financial management that is compatible with modern enterprise systems must also be transferred to a firm footing. Focusing on market players and implementing pre-prediction, decision-making and intra-event control as the core