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作者认为,政府的行政管理职能与国有资产所有者职能分离之后,财政作为政府的一个部门,它与国有资产管理的关系也应作相应的转变。作者在分析了财政与国有资产管理关系的现状及问题的基础上,提出搞活企业,发展市场经济,不仅要转换政府职能,实现两种职能分开改革,财政职能也必须转换,也要进行两种职能分开改革。与其它政府部门不同的是,财政职能转换不必从全部国有资产管理领域退出去。据此,作者设计出了财政与国有资产分离的两种形式:一是财政管理机构与国有资产管理机构分立。二是在财政部门内部设立专司国有资产管理职能的机构。
The author believes that after the separation of government administrative functions from that of owners of state-owned assets, finance, as a government department, should also change its relationship with state-owned assets management accordingly. Based on the analysis of the status quo and problems of the relationship between finance and state-owned assets management, the author proposes that to invigorate enterprises and develop market economy, not only the government functions should be transformed and the two functions should be reformed separately, the fiscal functions must be transformed, but also two kinds The function of reform separately. Unlike other government departments, the conversion of fiscal functions does not have to be withdrawn from the entire field of state-owned assets management. Accordingly, the author has designed two forms of separation of finance from state-owned assets: one is the separation of the financial management institution from the state-owned assets management institution. The second is the establishment of specialized agencies within the state-owned assets management functions within the financial sector.