论文部分内容阅读
十年来,我国企业财务管理进行了多次改革,从企业基金、利润留成、两步利改税到承包经营,逐步给企业下放了财权。这些改革集中到一点,就是试图通过调整国家与企业的利润分配关系这一途径,来克服企业吃国家的大锅饭,使企业逐步成为“自主经营、自负盈亏”的经济实体。但是,我们在企业财务改革的总体指导思想上,还没有从产品经济模式完全转到有计划的商品经济模式上来,不少方面仍然沿用老的管理办法,难以适应有计划的商品经济的要求,表现在: ——党的十三大提出了社会主义初级阶段理论,
In the past ten years, China’s corporate financial management has undergone several reforms, from corporate funds, profit retention, and two-step tax reforms to contracted operations, and gradually gave enterprises financial rights. These reforms have focused on one point, that is, trying to overcome the pan-rice of companies eating the country by adjusting the distribution of profits between the state and the enterprise, so that the company gradually becomes an economic entity that “operates independently and assumes sole responsibility”. However, on the overall guiding ideology of corporate financial reforms, we have not fully transitioned from a product economy model to a planned commodity economy model. Many aspects still follow the old management methods, and it is difficult to adapt to the requirements of a planned commodity economy. It is expressed in: - The 13th National Party Congress put forward the theory of the primary stage of socialism.