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在现行的企业财务是指一个企业的组织部门和财务部门合并起来的一种新型的交叉部门形式,而国有的企业财务也就是这样性质的一种新型的企业模式。因此深入探讨国有企业财务存在的问题对于我国特有的企业形式有一个很好的理解和运用。国有企业本身就是中国在特殊的历史背景和经济形式之下所产生的一种特殊的经济体制,对国有企业财务研究就是中国所特有的研究方式同时对我国国有企业的良性发展有着很好的推进作用。我国目前的经济体制的转型使得企业生存的外部环境发生重大变化,将企业治理引入我国。而相较于西方发达国家完善的企业治理结构而言,我国的企业治理结构不完整,因此企业治理成果不理想。为了进一步提高企业治理的综合效果,将企业财务治理与企业治理相互融合,以便更好地解决我国现代经济下的国有企业财务治理问题,更好地促进国有企业在现代经济条件下的发展。
The current corporate finance refers to a new type of cross-departmental form in which the organizational departments and financial departments of an enterprise are merged. The state-owned enterprise finance is also a new type of enterprise model of this nature. Therefore, in-depth discussion of the financial problems of state-owned enterprises has a good understanding and application of the unique forms of enterprises in our country. State-owned enterprises themselves are a special kind of economic system that China has produced under the special historical background and the economic form. The study of the financial affairs of state-owned enterprises is a peculiar research method of China and at the same time, it has a good impetus to the sound development of China’s state-owned enterprises effect. The transformation of the current economic system in our country has led to a major change in the external environment in which the enterprises survive, and the introduction of corporate governance into our country. Compared with the developed corporate governance structure in developed countries in western countries, the corporate governance structure in our country is not complete, so the results of corporate governance are not satisfactory. In order to further improve the comprehensive effect of corporate governance, the corporate financial governance and corporate governance are integrated with each other in order to better solve the financial governance of state-owned enterprises under the modern economy and to better promote the development of state-owned enterprises under the conditions of the modern economy.