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当时光进入改革开放30周年之际,新一波改革的浪潮又开始涌动。党的十七届二中全会号召我们要围绕十七大确立的主题和提出的重大理论观点、战略思想和工作部署,在坚持改革开放上实现新突破、在推动科学发展上取得新进展。回顾改革开放的伟大历史进程,我国企业的发展史构成了近30年改革开放史的重要篇章,企业财务制度也随之经历了一次又一次的变革。改革开放以来,国有企业改革实现了从扩大经营自主权到承包制,再到转换经营机制,再到建立现代企业制度的三大跨越。与之相适应,财政部先后出台了企业基金、利润留成等一系列财务制
At the time when the light entered the 30th anniversary of the reform and opening up, the wave of a new wave of reforms began to surge. The Second Plenary Session of the 17th CPC Central Committee called on us to make major breakthroughs in reform and opening up and to make new progress in promoting scientific development around the theme set at the 17th CPC National Congress and the major theoretical, strategic and work plans put forward at the 17th CPC National Congress. Reviewing the great historical process of reform and opening up, the history of the development of our country’s enterprises constitutes an important chapter in the history of reform and opening up in the past 30 years. As a result, the financial system of enterprises has gone through time-and-time changes. Since the reform and opening up, the reform of state-owned enterprises has realized the three leaps from expanding the operating autonomy to the contract system, to changing the operating mechanism, and then to establishing a modern enterprise system. Correspondingly, the Ministry of Finance successively issued a series of financial systems such as enterprise funds, profit retention and so on