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随着社会主义市场经济体制的建立和改革的不断深化,诸多新的问题不断摆在我们面前。政府职能和企业经营机制在转变,企业产权关系、财务关系日趋复杂,企业组织形式多样化,建立现代企业制度和优化资本结构试点工作不断推进,分离、分流、破产、兼并等改革措施不断深化,国有资产经营预算和社会保障制度的建立、完善等等,所有这些新变化、这些新问题都要求我们企业财务工作者不仅要抓好当前的工作,还要思考和研究下一步企业财务工作的新路子。
With the establishment of the socialist market economic system and the continuous deepening of reforms, many new issues are constantly before us. The transformation of government functions and business management mechanisms, the increasing complexity of corporate property rights and financial relationships, the diversification of corporate organizational forms, the establishment of modern enterprise systems and the optimization of capital structure pilot work, and the continuous deepening of reform measures such as separation, diversion, bankruptcy and mergers, etc. The establishment and improvement of state-owned assets operating budgets and social security systems, all these new changes and these new issues require that our corporate finance workers must not only do a good job of the current work, but also think about and study the next step in the corporate financial work. Way.