国有企业是国民经济的支柱。发展社会生产力,实现社会主义现代化,始终要依靠和发挥国有企业的重要作用。企业办社会、债务负担过重、冗员过多和税负不公是制约国有企业改革和发展的主要因素,这几个方面都与财政政策密切相关。因此,通过实施有效的财政政策来促进国有企业的改革和发展就显得尤为重要。一、将财政职能与所有者职能分开,逐步建立财政职能与所有者职能分开的国有资产管理体制在相当长的时间内,我国财政职能存在严重的“越位”和“缺位”,与建立社会主义市场经济体制及现代企业制度的要求极不适应。国家宏观经济职能部门(如财政部门)对国有企业既行使管理职能,又行使所有者职能,是政企不分的重要原因,使得国家与国有企业 State-owned enterprises are the backbone of the national economy. The development of social productive forces and the realization of socialist modernization must always rely on and give play to the important role of state-owned enterprises. It is a major factor that restricts the reform and development of state-owned enterprises that enterprises run the society, the debt burden is too heavy, the redundant workers and the unfair tax burden are all closely related to the fiscal policies. Therefore, it is particularly important to promote the reform and development of state-owned enterprises by implementing effective fiscal policies. First, separate the financial function from the owner function, and gradually establish a state-owned assets management system in which the financial functions are separated from the owner's functions For a long time, there are serious “offside” and “absence” of the financial functions in our country and the establishment of a society The demands of a socialist market economy and a modern enterprise system are extremely unmanageable. State macroeconomic functions (such as the financial sector) to exercise the management functions of state-owned enterprises, but also to exercise the functions of the owner, is an important reason for the division of government and enterprises, making the state and state-owned enterprises