目前,国有企业为了提高自身的竞争力,以适应社会主义市场经济的需要,正在进行全方位的体制改革。这对优化我国经济结构,构筑社会主义市场经济的新框架,保持国民经济持续、快速和健康发展有关重大的现实意义。然而,企业从宣布改制到改制结束少则数月,多达几年。在这段特殊时期,企业一方面要为改制作准备,一方面还要维持正常经营,往往顾此失彼,内部财务 At present, in order to improve their competitiveness and meet the needs of a socialist market economy, state-owned enterprises are undergoing all-round structural reforms. This is of great practical significance for optimizing the economic structure of our country and for building a new framework for a socialist market economy and for maintaining the sustained, rapid and healthy development of the national economy. However, companies from the announcement of the restructuring to the end of the restructuring as few as several months, up to several years. During this special period, on the one hand, enterprises should prepare for restructuring while maintaining their normal operations and often fail to take care of themselves. The internal finance