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党的十六大以来,国有企业改革取得了许多新的突破和进展,新的国有资产监督管理体制的框架初步建立,国有经济结构调整进程快速推进,国有企业股份制改造步伐加快,改制后的国有控股和参股的公司制企业的竞争实力和经济效益显著提高。我国国有企业财务管理制度也相应地发生了变化,财务管理也日益为管理层所重视。但是相对其他方面的改革,国有企业财务管理仍然比较薄弱。财务管理理念和财务管理系统改革缓慢和滞后,难以满足企业管理决策的需要,可以说我国大多数国有企业尚没有形成竞争环境下真正意义上的财务管理规范、功能及系统。本文试图对这一课题进行分析。
Since the 16th CPC National Congress, many new breakthroughs and advances have been made in the reform of state-owned enterprises. The framework for the new state-owned assets supervision and administration system has been basically established. The process of restructuring the state-owned economy has been rapidly advancing. The reform of the shareholding system of state-owned enterprises has accelerated. The competitive strength and economic benefits of the controlling and controlling shareholding companies have risen significantly. The financial management system of state-owned enterprises in our country has correspondingly changed, and financial management has also been paid more and more attention by management. However, relative to other reforms, the financial management of state-owned enterprises is still relatively weak. Financial management concepts and financial management system reform is slow and lagging, it is difficult to meet the needs of business management decisions, we can say that most of our state-owned enterprises have not yet formed a real competitive financial management standards, functions and systems. This article attempts to analyze this topic.