推动企业转换经营机制,加快走上市场,财政部门负有重要责任。然而,在传统体制下财政的社会管理职能与国有资产所有者职能搅在一起,往往用行政手段执行所有者职能,对国有企业经营和财务管理活动管得过细过多。比如,在国有企业税后留利的分配使用,对企业内部职工收入的分配形式和数量管得过多,特别是对经营性亏损企业,一再实行“人道主义”,采取“挽救”措施,不能优胜劣汰。这不仅使财政长期陷入微观管理事务中,弱化了宏观管理职能,而且束缚了企业的正常生产经营活动,影响了企业的经济效益。因此,在推动企业转换经营机制,加快走上市场的过程中,财政部门必须努力做好相应的协调配套改革。 Promoting enterprises to change their operating mechanisms and accelerating their access to the market, the financial sector has important responsibilities. However, under the traditional system, the social management functions of finance are confused with the functions of the owners of state-owned assets. They often use administrative means to perform the functions of the owners, and the state-owned enterprises have too much management and financial management activities. For example, in the distribution and use of retained profits after the taxation of state-owned enterprises, there is too much control over the distribution form and the number of employees’ internal income. In particular, for operating loss-making enterprises, “humanitarianism” has been repeatedly implemented and “rescue” measures have been taken. Survival of the fittest. This not only makes the finances fall into a micro-management business for a long time, weakens the macro-management functions, but also restricts the normal production and operation activities of the company and affects the economic efficiency of the company. Therefore, in the process of promoting the transformation of business mechanisms and accelerating the process of embarking on the market, the financial sector must strive to do a good job of coordinated and coordinated reforms.