国有粮食企业要提高市场竞争能力,就必须建立起现代企业制度。而现代企业制度需要建立以财务管理为核心的企业管理体系。因为,国有粮食企业也同其他企业一样要以物美价廉的产品在市场竞争中求生存、图发展。但市场瞬息万变,潜伏着许多不确定因素和风险性,都影响和制约这一目标的实现。尤其是我国将加入WTO,融进国际经济环境的大市场之中,这将对我国农业和粮食企业形成强大的冲击。在这种国际经济一体化的过程中,国有粮食 To improve the competitiveness of the market, state-owned grain enterprises must establish a modern enterprise system. The modern enterprise system needs to establish a financial management as the core enterprise management system. Because, like other enterprises, state-owned grain enterprises also want to survive in the market competition with good quality and low prices, and pursue development. However, the ever-changing market lurks many uncertainties and risks that all influence and restrict the realization of this goal. In particular, China will join the WTO and into the big market of the international economic environment, which will have a powerful impact on the agriculture and grain enterprises in our country. In this process of international economic integration, state-owned grain