体制·行为·约束——国有企业财务管理面临的困扰与思考

• 作 者: 汪家星 李镛
• 机 构: 四川省财政科研所财务研究室,四川财政学会
• 出 处: 经济体制改革
• 发表日期: 1990年06期
• 关键词: 企业财务行为 企业财权 企业财务制度 经济体制改革 分配制度 资金运动 收入弹性 资金周转速度 利润分配 企业固定资产

文章认为,尽管以扩大企业财权为主要内容的分配制度改革符合经济体制改革的方向,并取得了显著成效,但是,改革也存在一些矛盾,反映在国家、企业、职工三者利益合理兼顾的国家与企业的财务关系上,至今尚未理顺。总体上具有法律约束效力的企业财务制度尚未形成,致使企业财务管理职能受阻,本身面临着体制、行为、约束的困扰。

The article maintains that although the reform of the distribution system with the expansion of corporate financial power as the main content is in line with the direction of the economic system reform and has achieved remarkable results, there are also some contradictions in the reform, which are reflected in countries where the interests of the state, the enterprise, and the employees are reasonably balanced. With regard to the company’s financial relations, it has not yet been straightened out. The corporate financial system, which has legally binding effect as a whole, has not yet been formed, resulting in the obstruction of the financial management function of the company and its own system, behavior and constraints.