改善和加强国有企业财务管理李德华党的十四大提出了建立社会主义市场经济体制的基本构想，其中一个重要内容就是建立现代企业制度。建立现代企业制度的目的是使国有企业成为独立的法人实体和市场竞争主体。因此作为对国有企业具有监督管理权力的财政部门，必须按要求将国... Improving and Strengthening the Financial Management of State-Owned Enterprises Li Dehua’s 14th congress put forward the basic concept of establishing a socialist market economic system. One of the important contents is to establish a modern enterprise system. The purpose of establishing a modern enterprise system is to make state-owned enterprises become independent legal entities and market players. Therefore, as a financial department with supervision and management power over state-owned enterprises