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当前建立现代企业制度、搞好大中型企业、整顿企业内部管理,重点和难点都比较集中在以资金管理为中心的财务管理。企业体制改革不论是公司制、股份制、三种责任中心的内部分权制,核心是产权界定和权益分配。财务管理不健全就谈不到产权清晰、权责明确、自主经营、自负盈亏。围绕搞活国有大中型企业突出的难点是资金严重不足,企业资本结构不合理,负债率过高,核心问题也是财务问题。这些难点,都要从加强以资金管理为中心的财务管理着手寻求内部条件和外部条件的改善。所以,把现阶段企业管理的中心放在财务管理,财务管理的中心放在资金管
At present, we must establish a modern enterprise system, do a good job of large and medium-sized enterprises, and rectify the internal management of enterprises. The key and difficult issues are more focused on financial management centered on fund management. The enterprise system reform is not limited to the company system, the stock system, and the internal partial rights system of the three responsibility centers. The core is the definition of property rights and the distribution of rights and interests. If the financial management is not sound, we can’t talk about clear property rights, clear rights and responsibilities, self-management, and self-financing. The main difficulties surrounding the invigoration of large and medium-sized state-owned enterprises are serious shortage of funds, irrational corporate capital structure, high debt ratio, and core issues as well as financial issues. All of these difficulties must be addressed by strengthening financial management centered on fund management, and seeking to improve internal and external conditions. Therefore, the center of enterprise management at this stage is placed on financial management, and the center of financial management is on the management of funds.