浅谈国家作为出资人对国有企业的财务管理

On the State-Owned Enterprises' Financial Management

本文从分析出资人财务管理的特点入手,分别对国家出资人和出资人财务进行了较为科学的界定,并引入中间出资人这一概念,将国家作为出资人对国有企业的财务管理分为国家作为终极出资人对中间出资人的管理和中间出资人对国有企业的管理两个层次。本文还进一步分析了如何加强国家作为出资人对国有企业的财务管理,并提出了几项具体的实施办法。

This paper gives the scientific definition of state-investor and investor's finance.Then it analyzes the characteristics of investor's financial management and introduced the concept of middle-investor.At last,paper puts forward some measures of strengthening the state-owned enterprises' financial management based on the analysis.