改革开放40年国企财务制度变革规律与发展趋势

The Law and Development Trend of Financial System Reform of State-owned Enterprises in the Past 40 Years of Reform and Opening-up

改革开放40年以来,国有企业财务制度发生了的历史性变革,总结改革开放以来国有企业财务制度变革之规律,对于开宕国有企业财务制度改革的新征程,开创国有企业财务制度变革的新局面意义重大。国企财务制度变革规律和发展趋势可以通过四个方面概括:一是在财务管理体制方面,表现为权力配置.由集权向分权迈进,资源管理由分散向集中转变;二是财务运行机制方面,表现为由计划化向外部市场化转变,并进一步由外部市场化向内部市场化迈进;三是在财务变革对象方面,表现为由强调财务管理要素为主,向明确产权为主转变;四是在财务管理重心方面,表现为由强调财务活动内容为主,向关注财务主体权责边界界定转变。

Since the reform and opening up 40 years ago, the financial system of state-owned enterprises has undergone a historic change. Summarizing the law of the reform of the financial system of state-owned enterprises since the reform and opening up is of great significance to open a new journey of reforming the financial system of state-owned enterprises and to create a new situation in the reform of the financial system of state-owned enterprises. The law and the trend of development of the reform of the financial system of state-owned enterprises can be summarized in four aspects: First, in the aspect of financial management system, it is presented as the step forward of power distribution from centralization to decentralization and transformation of the resource management from decentralization to concentration;Second, in the aspect of the financial operation mechanism, it is presented as the transformation from planning to external marketization and the step forward from external marketization to internal marketization;Third, in the aspect of the object of financial transform, it is presented as the transformation from mainly based on emphasizing financial management elements to mainly based on clearing property rights;Fourth, in the aspect of the financial management focus, it is presented as the transformation from mainly based on emphasizing the content of financial activities to focus on the, definition of the boundary of power and responsibility of financial entities.