党的十四届五中全会提出两个根本转变,即“一是从传统的计划经济体制向社会主义市场经济体制转变;二是经济增长方式从粗放型向集约型转变。”“两个根本转变”是我国经济发展的重大转折。关于两个根本转变,不少专家、学者发表了许多高见,但都是宏观上如何实施,一般不涉及企业。在微观经济上,作为企业如何转?笔者认为,转型的首要问题是解决认识问题。即粗放转集约瓶颈是财务,财务(本文指企业财务活动,不是指一般的财务管理)于企业定位是导向,即人人具有强烈的财务意识,人人采用严格的财务手 The Fifth Plenary Session of the 14th Central Committee of the Party proposed two fundamental changes: “First, the transformation from the traditional planned economy to the socialist market economy and the second from the extensive to the intensive. Two fundamental changes ”are a major turning point in China’s economic development. As for the two fundamental changes, many experts and scholars have expressed many opinions, but they all are macroscopically how to implement them, and they generally do not involve enterprises. In the micro-economy, as a business how to turn? I believe that the transformation of the primary problem is to solve the problem of understanding. That is to say, the bottleneck of extensive transfer to capitalization is financial and financial (this refers to the financial activities of enterprises, not referring to the general financial management) in the enterprise orientation is oriented, that everyone has a strong financial awareness, and everyone adopts a strict financial hand