加强央企特殊资金管理已经成为现实的需要,目前特殊资金管理存在的一个主要问题就是由于在资金使用、配置以及管理上存在信息不透明,不能共享的现象。信息无法共享,导致特殊资金使用的权力分配上,企业与职工双方关系无法理顺,进而导致出现更大的问题。本文基于财务共享理论,对财务共享理论在央企特殊资金的管理与控制上的应用做了深入的分析和探讨。 To strengthen the special fund management of central SOEs has become a real need. At present, one of the major problems in special fund management is the opaque and inability to share information on the use, allocation and management of funds. Information can not be shared, resulting in the distribution of power for the use of special funds, the relationship between enterprises and employees can not be straightened out, leading to even greater problems. Based on the theory of financial sharing, this article makes an in-depth analysis and discussion on the application of financial sharing theory in the management and control of special funds of central SOEs.