国有企业财务机制历史沿革与评述

The revolution and commentary about the history of the financial mechanism of the stated operated enterprises

企业财务机制是企业经营机制的重要组成部分。在推进现代化建设进程中 ,我国国有企业财务机制不断发生转换 ,本文认为财务机制改革的主旋律是财务激励机制与约束机制重构问题 。

The financial system is the important part of the operational mechanism of an enterprise.As chinas stated-operated enterpoises built the modernization, the financial system of an enterpoise is continuously being improved and transformed.In this paper,we believe that the center of the revolution of the financial system is to frame financial incentive mechanism and restricted mechanism,we should study its basic concept and bassic framework from the strategy management view.