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构建具有中国特色的社会主义市场经济的主要条件之一就是实行对我国国有企业的市场化改革。在对国有企业进行市场化改革的过程中,首要任务就是构建现代化的企业度、分离经营权和所有权。财务管理是国企改革中的重要环节,它的运行和企业自身的制度环境密切相关。本文中,笔者主要论述了当前国有企业的财务问题、新形势下财务管理内容的转变以及在改革过程中的财务管理结构的完善等三个方面的问题。
One of the main conditions for building a socialist market economy with Chinese characteristics is to implement the market-oriented reform of China’s state-owned enterprises. In the process of market-oriented reform of state-owned enterprises, the first task is to build a modern enterprise, separate management rights and ownership. Financial management is an important part of the reform of state-owned enterprises. Its operation is closely related to the company’s own institutional environment. In this article, the author mainly discusses the problems of the current state-owned enterprise’s financial problems, the transformation of the financial management content under the new situation, and the improvement of the financial management structure during the reform process.