面对入世后经济全球化和企业信息化的挑战,财政如何做到既适应全面开放、自由市场原则又结合中国国情搞好今后一个时期的企业宏观管理工作,是财政面临的重大而紧迫的课题。为此,笔者试提几点对策建议。一、遵循公正、公平、公开的原则,转变财政关于企业宏观管理的原政策法规观念。入世前与入世后,财政管理企业的政策法规和做法有着较大的区别,为适应入世后的企业管理,财政应首先转变原来的政策法规观念,按照 WTO 规则作出相应的调整。一是要遵循法制统一原则。按照 WTO 协定的要求,中央政府负有保证WTO 协定在全国范围内统一实施的责任,特殊经济区(包括经济技术开发区、高新技术产业开发区、保税区等)也不能例外,在特殊经济区实行的特殊政策由中央 Faced with the challenge of economic globalization and enterprise informatization after China’s accession to the WTO, how should finance be able to adapt to the principle of full liberalization and the principle of free market and combine with China’s national conditions to do a good job in macroeconomic management in the coming period? It is a major and urgent issue facing finance . To this end, I try to mention some countermeasures. First, follow the principle of fairness, fairness and openness, and change the concept of the original policies and regulations on macroeconomic management of enterprises. Before the accession to the WTO and after joining the WTO, the policies, regulations and practices of the financial management enterprises are quite different. In order to adapt to the enterprise management after the accession to the WTO, finance should first change the original concepts of policies and regulations and make the corresponding adjustments in accordance with WTO rules. First, we must follow the principle of reunification of the law. In accordance with the requirements of the WTO agreement, the central government has the responsibility of guaranteeing the uniform implementation of the WTO agreement across the country. Special economic zones (including economic and technological development zones, hi-tech industrial development zones, bonded zones, etc.) should also be exempted and should be implemented in special economic zones Special policy by the central government