当前，国有企业改革进入攻坚阶段，现代企业制度正待全面推开。国有企业如何搞活，现代企业制度能否建立，直接关系到社会主义制度优越性的发挥和政权的稳定，也直接关系到当前国家财政实力的增强和财政的振兴。本文基于对国有企业与财政相互关系的分析，就国有制条件下建立现 At present, the reform of state-owned enterprises has entered a crucial stage, and the modern enterprise system is waiting to be fully promoted. How can the state-owned enterprises invigorate and whether the modern enterprise system can be established is directly related to the superiority of the socialist system and the stability of the political power, and it is also directly related to the enhancement of the country’s financial strength and the revitalization of the economy. Based on the analysis of the relationship between state-owned enterprises and finance, this paper establishes a