目前我国企业经济效益偏低的一个重要原因是财务管理的低效应。因此,不改革现行的财务管理体制,要扭转当前经济效益差的状况,走出困境,顺利地完成国民经济改革和调整任务将是很困难的。财务管理体制就是在社会主义条件下,在所有权与经营权可以分离的前提下,国家和企业对财务活动的权限,组织形式,调节和控制手段,监督和考核方式等方面的一种 At present, an important reason for the low economic efficiency of Chinese enterprises is the low effect of financial management. Therefore, without reforming the current financial management system, it is very difficult to reverse the current situation of poor economic efficiency, get out of the predicament, and successfully complete the national economic reform and adjustment of tasks. The financial management system is one of the following: under the premise of the separation of ownership and management rights under the socialist conditions, the state and the enterprise’s authority over financial activities, organization forms, adjustment and control measures, supervision and assessment methods, etc.