随着社会主义市场经济体制的不断完善,中小型国有、集体商流企业纷纷改制,建立了以有限责任公司为主的新的组织形式,这是顺应市场经济要求的一次企业改革。改制后这些企业经营效益并没有随改制的完成而有明显好转。其主要原因有四:一是内部管理机制受改制前历史的,习惯性的影响,尚未完全理顺;二是这些企业的市场份额受多种经济成分竞争的影响,占有量继续呈减少趋势;三是受信贷等筹资渠道的影响。这些企业营运资金相对不足,以致于周转困难,致使其效益滑坡;四是改制后这些企业的会计核算质量及财务监督力 With the continuous improvement of the socialist market economic system, small and medium-sized state-owned and collective business flow enterprises have restructured one after another to establish a new form of organization based on limited liability companies. This is an enterprise reform that complies with the requirements of the market economy. After the restructuring of the operating efficiency of these enterprises did not change with the completion of reform has significantly improved. There are four main reasons for this: First, the internal management mechanism has not been completely straightened out by the historical and customary influence of the pre-reforming system; secondly, the market share of these enterprises has been affected by the competition from various economic sectors and the share of the enterprises continues to show a downward trend; Third, the impact of financing channels such as credit. The relative lack of working capital of these enterprises led to difficulties in working cash flow, resulting in a decline in efficiency. Fourth, the quality of accounting and financial supervision of these enterprises after the reform