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一、问题的提出 财务离不开一定的经济环境。在不同的社会经济条件下,国家与企业间的财务关系既有其超越生产方式的共性,也有与各种社会经济制度本质特征相联系的特殊性。在社会主义社会,生产资料的公有制使其具有其它生产方式所无可比拟的制度优越性,但它本身也有一个从不成熟到逐步成熟,从不完善到日臻完善的发展过程。与此相适应,对社会主义国家职能以及国家与企业财务关系的理解与改革,也将随着社会主义实践的不断发展而逐步深入。特别是我国自改革开放以来.在社会主义有计划商品经济理论的指导
First, the issue raised Financial can not be separated from a certain economic environment. Under different social and economic conditions, the financial relations between the state and the enterprise both have their commonality beyond the mode of production, and they also have particularities associated with the essential features of various social and economic systems. In socialist society, the public ownership of means of production gives it an advantage unmatched by other methods of production. However, it also has a process of development from immature to gradual maturity, from imperfect to perfect. Adapted to this, the understanding and reform of the functions of the socialist state and the financial relations between the state and the enterprise will be gradually deepened along with the continuous development of the socialist practice. In particular, since China’s reform and opening up, it has been guided by the theory of a planned socialist commodity economy.