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我国国有企业改革的方向是建立现代企业制度。在现代企业制度下,国有企业成为独立的法人实体和市场竞争主体。本文探讨了国有企业的财务管理问题,认为应从构建分层次的决策机制、建立健全有效的财务管理制度、推行全面的预算管理、加强财务监控和适当运用激励手段等五方面来加强国有企业的财务管理工作。
The direction of the reform of state-owned enterprises in our country is to establish a modern enterprise system. Under the modern enterprise system, state-owned enterprises have become independent legal entity and subject of market competition. This article explores the financial management of state-owned enterprises, and believes that the financial affairs of state-owned enterprises should be strengthened from the following aspects: building a hierarchical decision-making mechanism, establishing a sound and effective financial management system, promoting overall budget management, strengthening financial monitoring and proper use of incentive measures Management work.