论所有者财务——兼论现代企业财务管理体制的完善

On Owner's Finance

在计划经济向市场经济过渡的过程中 ,出现了多种经济成份和多元投资主体 ,按照现代企业制度要求 ,客观上要求科学界定国家、所有者和经营者的财务主体范畴 ,以资本收益最大化为目标 ,改革现行财务会计体制和管理模式 ,进一步完善我国现代企业财务管理体制和机制。

There appeared diverse sectors of the economy and pluralistic investment bodies with the transition from planning economy to market economy. Consequently, it is necessary to give scientific definitions to the finance bodies of state, owner and business operator with the goal of capital gain maximization, improve the current system of finacial accounting and management mode and perfect the financial management system and mechanism of moder enterprises in China.