试论国有企业财务的分权分层管理

国有企业财务管理可分为所有者财务、经营者财务和财务经理财务三个层次。所有者财务是对经营者财务行为的约束,经营者财务是企业财务的精髓,财务经理财务则是具体操作性财务。加强国有企业财务的分层管理,一要健全法人治理结构;二要建立有效的激励约束机制;三要培育“经理市场”,改革国有企业人事管理体制。

Finance management of state-owed enterprises can be divided into shareholder finance,operator finance and treasurer finance.Shareholder finance is the restrictions to the activities of operators,operator finance is the soul of enterprise finance,and treasurer抯 finance is specific and exercisable, Strengthening finance management of state-owed enterprises, should be done as follows: 1.Perfecting corporate governance; 2.Developing efficient incentive and constricting mechanism; 3.Cultivating manager market and reforming personnel management system of state-owned enterprises.