党的十五大明确提出，要在我国建立比较完善的社会主义市场经济体制。而要建立和完善社会主义市场经济新体制，必须积极稳妥地建立规范的现代企业制度。现代企业财务管理体制与现代企业制度关系十分密切。本文试从现代企业制度出发，研究我国如何建立与现代企业制度相适应的企 The 15th National Congress of the CPC explicitly stated that it is necessary to establish a comparatively perfect socialist market economic system in our country. To establish and perfect the new socialist market economy system, we must establish a standardized and modern enterprise system actively and steadily. The relationship between the modern enterprise financial management system and the modern enterprise system is very close. This article tries to set out from the modern enterprise system and study how to establish a modern enterprise system in our country