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产权明晰、权责明确、政企分开、管理科学是现代企业制度的基本特征。党的十四届三中全会《决定》中提出的现代企业制度,是以完善企业法人为基础,以有限责任为特征,以公司为主要组织形式,适应社会主义市场经济要求的新型企业制度。建立现代企业制度是国有企业改革的方向,也是搞活大中型企业、使国有资产保值增值的必由之路。格尔木水电有限责任公司是经济体制改革、市场经济的产物,也是电力生产(产品)发、供、用同时完成及格尔木外部环境的需要。格尔木水电有限责任公司成立一年多来,公司领导班子根据市场经济、现代企业制度的要求,狠抓了企业内部管理,本文侧重企业财务方面谈些粗浅的认识及作法。
Clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science are the basic characteristics of a modern enterprise system. The modern enterprise system proposed in the “Decision” of the Third Plenary Session of the 14th CPC Central Committee is a new type of enterprise system based on perfecting corporate legal persons, featuring limited liability, and taking the company as the main organizational form to meet the requirements of the socialist market economy. The establishment of a modern enterprise system is the direction of the reform of state-owned enterprises, and it is also the only way to invigorate large and medium-sized enterprises and maintain and increase the value of state-owned assets. Geermu Hydropower Co., Ltd. is a product of economic system reform and market economy. It is also the need for electric power production (products) to be produced, supplied, and used at the same time as the external environment of Golmud. Since the establishment of Golmud Hydropower Co., Ltd. for more than a year, the company’s leadership has paid close attention to the internal management of the company according to the requirements of the market economy and the modern enterprise system. This article focuses on the shallow understanding and practices of the company’s financial aspects.