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国有企业的改革发展是一个复杂的系统工程,财政法制建设则是这个系统中的一个重要子系统。因此,对国有企业改革发展的许多问题,除加强企业法领域的研究之外,法学界还应开阔视野,注重财政法制建设等对国有企业改革和发展的影响。一、国有企业改革发展与制订财政基本法自80年代中期以来,为了适应放权搞活和筹集资金加快发展的需要,各地各部门逐步出台了一些收
The reform and development of state-owned enterprises is a complicated systematic project, and the building of financial legal system is an important subsystem in this system. Therefore, in addition to strengthening the research in the field of enterprise law, many issues concerning the reform and development of state-owned enterprises should also broaden their horizons and pay attention to the impact of the construction of the financial and legal system on the reform and development of state-owned enterprises. First, the reform and development of state-owned enterprises and the formulation of the basic law of finance Since the mid-1980s, in order to meet the needs of decentralization and fund-raising and accelerated development, various localities and departments gradually introduced some revenue