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目前,我国企业财务改革已进入新的时期。对企业财务改革向何处去,存在着许多不同的看法。本文拟就正确处理财务管理中的几个关系作些探讨。一、国家与企业的分配关系国家与国营企业的分配关系,是社会主义财政的基础。十年来,国家为了搞活企业,对企业财务体制先后进行了几次改革。从十年国家与企业分配改革的轨迹中,特别是实行承包经营责任制后,可以看到以下几个基本事实。第一、企业的分配制度每改一次,财政都要减税让利,降低了财政收入占国民收入的比重,削弱了财政宏观调控能力。1979年武汉市预算内固营工业企业实现利润国家所得为85.3％,显然偏高。随着两步
At present, China’s financial reform has entered a new era. There are many different opinions on where the corporate finance reform should go. This article intends to discuss some relationships in the financial management. I. The Distribution of State and Enterprise The distribution of state and state-owned enterprise is the foundation of socialist finance. In the past ten years, in order to invigorate enterprises, the state has conducted several reforms on its financial system. From the track of reforming the distribution of state and enterprise over the past decade, especially after carrying out the responsibility system of contracting management, we can see the following basic facts. First, every time the distribution system of enterprises changes, the public finance should reduce taxes and profits, reduce the proportion of fiscal revenue in the national income and weaken the fiscal macro-control ability. In 1979, the budget revenue of fixed-capital industrial enterprises in Wuhan reached 85.3%, apparently high. With two steps