经过20年的改革探索,目前我们已将财政职能定位在公共财政框架中,将政府对国有企业的管理定位在出资人的职责范围内。在公共财政框架和出资人管理制度的双重约束下,重塑财政与国有企业的关系,对于完善市场经济基础上的国有资本管理体制,建立强大而稳固的财政,具有十分重要的意义。一、公共财政框架中的财政与国有企业在公共财政基本框架下,财政与 After 20 years of reform and exploration, at present we have positioned the fiscal function in the framework of public finance, and have placed the government’s management of state-owned enterprises under the responsibility of contributors. Reshaping the relationship between finance and state-owned enterprises under the dual constraints of the public finance framework and the investor’s management system is of great significance for the improvement of the state-owned capital management system and the establishment of a strong and stable financial system based on the market economy. First, the public financial framework of public finance and state-owned enterprises in the basic framework of public finance and