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伴随我国经济体制改革的进程,企业财务也经历了重大的变革,总结过去,展望未来,有利于更好地进行企业财务改革。一、计划到市场:财务改革的目标是什么我国经济体制改革的过程就是由计划经济向市场经济转换的过程,为了使企业财务适应市场经济体制,应该如何设定企业财务改革的目标?经济体制改革与企业财务直接关联的是企业体制改革。我国企业体制改革的主要内容是政企分开、政资分开、两权分离,实行多种所有权性质的资本结构,企业面对市场,参与竞争。与此相应,企业财务改革的目标如何呢?1.从政企分开来看,它涉及政企权利和政企职责
With the process of China’s economic system reform, corporate finance has also undergone major changes. Summarizing the past and looking forward to the future will be conducive to a better financial reform of enterprises. First, the plan to the market: What is the goal of financial reform? The process of economic reform in our country is the process from the planned economy to the market economy, in order to make the corporate finance to market economy system, how to set the goal of financial reform? Directly related to the reform and corporate finance is the reform of the enterprise system. The main contents of China’s enterprise system reform are the separation of government and enterprises, the separation of government and investment, the separation of the two rights and the implementation of a capital structure with various ownership types. Enterprises face the market and participate in the competition. Correspondingly, what is the goal of corporate financial reform? 1. From the point of view of government and enterprises separately, it involves the rights and interests of government and enterprises as well as the responsibility of government and enterprises