一、财务管理采取一级核算二级管理的经营管理模式。国有港口企业在计划经济向市场经济转型的过程中,内部财务管理采取一级核算二级管理模式能有效地降低资产管理风险,提高港口企业适应市场的竞争力。所谓一级核算二级管理是指整个集团对外属于一个经营核算主体,各下属子公司和 First, the financial management to take a two-level management accounting management mode. During the transition from a planned economy to a market economy, the state-owned port enterprises adopting the first-level accounting and second-level management mode in their internal financial management can effectively reduce the risk of asset management and enhance the competitiveness of the port enterprises in adapting to the market. The so-called first-level accounting of the second-level management refers to the whole group belongs to a foreign accounting subjects, all affiliated subsidiaries and