建国40多年来,我国建立了一套宏观财务管理体系,这是进一步深化企业财务改革的基础和出发点。但是,这种宏观财务管理体系与当前转换企业经营机制、转变政府职能的要求,特别是与小平同志南巡讲话的要求有许多不适应,亟待改进和加强。 Over the past 40 years since the founding of New China, our country has established a set of macro-financial management system, which is the basis and starting point for further deepening the reform of enterprise finance. However, this kind of macro-financial management system is not in conformity with the current requirements of changing the operation mechanism of enterprises, changing the government’s functions, and especially the requirements of Comrade Xiaoping’s speech on the southern tour. It is urgent to be improved and strengthened.