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企业财务反映的是企业在经济活动中与有关方面发生的经济关系,其中心是企业与国家的分配关系。至于企业与企业的关系,企业与职工的关系,等等,都要受到国家分配的制约。在10年经济体制改革中,企业体制改革的主线也一直是围绕国家与企业的分配关系展开的,从这个意义上讲,企业体制改革也可以说主要是企业财务体制改革。
Enterprise finance reflects the economic activities of enterprises in the economic relations with the parties concerned, the center is the distribution of business and the state. As for the relationship between enterprises and enterprises, the relationship between enterprises and employees, etc., must be subject to the constraints of the state. In the 10-year economic system reform, the main line of the reform of the enterprise system has also been centered around the distribution of the state and the enterprises. In this sense, the reform of the enterprise system can also be said to be mainly the reform of the financial system of enterprises.