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国有企业是我国经济的中坚力量,国有企业财务管理的成效,直接关系到企业的经营方向、目标能否实现,乃至我国经济的健康发展。党的十八届三中全会通过了《中共中央关于全面深化改革若干重大问题的决定》,文章强调了国有企业重要的经济地位,并指出了进一步深化国有企业的目标和举措。因而,要深化国有企业的改革,就有必要进一步探索财务管理在国有企业改革中的作用;同时,要深化国有企业改革,首先要准确界定不同国有企业功能。根据国有企业的不同功能,我个人认为财务管理在国有企业改革中的作用可以区分为在类社会性国有企业改革中的作用和在职能性国有企业改革中的作用。
State-owned enterprises are the backbone of China’s economy. The financial management of state-owned enterprises is directly related to the business direction of the enterprises, whether the targets can be realized or even the healthy economic development of our country. The Third Plenary Session of the 18th CPC Central Committee passed the Decision of the CPC Central Committee on Several Important Issues concerning the Overall Deepening of the Reform. The article emphasized the important economic status of state-owned enterprises and pointed out the goals and measures for further deepening state-owned enterprises. Therefore, to deepen the reform of state-owned enterprises, it is necessary to further explore the role of financial management in the reform of state-owned enterprises. At the same time, to deepen the reform of state-owned enterprises, we must first accurately define the functions of different state-owned enterprises. According to the different functions of state-owned enterprises, I personally think that the role of financial management in the reform of state-owned enterprises can be divided into the role of the reform of social-like state-owned enterprises and the role of the reform of functional state-owned enterprises.