论文部分内容阅读
当前,国有企业经营机制的转变,加快了金融体制的改革.专业银行和保险公司正逐步走向商业化,随着新财务会计制度的实施,将重塑保险公司微观经济主体,把基层公司全方位地推向市场.新的经营机制运行,将直接决定和支配微观经济主体的经营行为和经营成果,基层公司将从统负盈亏走向“四自”(即自主经营、自负盈亏、自我发展、自我约束)和“四级”或“三级”核算的局面,面临“大转轨”的前夕,不发达地区的县级公司将如何适应自我生存的问题,十分令人忧虑和深思.
At present, the transformation of the operating mechanism of state-owned enterprises has accelerated the reform of the financial system, and the specialized banks and insurance companies are gradually becoming commercialized. With the implementation of the new financial accounting system, the micro-economic entities of insurance companies will be reshaped, To the market.The operation of the new management mechanism will directly determine and govern the operating and operating results of the microeconomic entities. The grassroots companies will move from controlling the profit and loss to the “four selfs” (ie self-management, self-financing, self-development, self- Constraints) and “four” or “three” accounting situation, the face of “big transition” on the eve of the undeveloped area of the county-level companies how to adapt to the issue of self-survival, very worrisome and pensive.