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随着社会经济结构的变化,财政与企业财务的关系,已进行了较大的改革与转变。过去那种以国家投资和国家主权为主体的集中统一分配,正逐步向国民收入分配多元化的方向发展,但国家财政仍不能不居于主体。在社会主义市场经济条件下。只要“两个主体”与“两个补充”带本质性的特征存在,财政资金与企业资金的交错运行,就不可能完全间断。同时,国家必须改变过去的直接管理职能为服务职能,其发展方向,将由“大政府小市场”,走向“小政府大市场”;资金运行,将是以国家控股为主体的多元化“生产要素”,以国家股息股利为主体的多元化“生产成果”的分配方式为主要内容。
With the changes in the social and economic structure, the relationship between finance and corporate finance has undergone major reforms and changes. In the past, the centralized and unified distribution centered on state investment and state sovereignty was gradually diversified toward the national income distribution. However, the state’s finance still can not but dwells on the main body. Under the socialist market economy. As long as the essential characteristics of the “two main bodies” and “two supplements” exist and the staggered operation of fiscal funds and enterprise funds can not be completely interrupted. At the same time, the state must change its past direct management functions into a service function. Its development direction will shift from a “small government of small government” to a “small government of large markets.” The operation of capital will be a diversified “factor of production” dominated by state ownership “, To divide the dividend as the main body of the diversified” production "distribution as the main content.