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公司制是现代企业制度的典型形式。近几年来,我国公司制企业日益增多,国有企业实行公司制改建的步伐也明显加快,为建立现代企业制度进行了有益的探索。但是,从实际情况看,国有企业在公司制改建中,还存在不少问题,有些做法很不规范,特别是有关财政、财务政策问题,已经成为目前的矛盾焦点。如何研究解决这些问题,规范国有企业公司制改建中的财务行为,已刻不容缓。
Company system is a typical form of modern enterprise system. In recent years, the number of corporate-owned companies in China has increased, and the pace of reforms of state-owned enterprises in the implementation of the corporate system has also been markedly accelerated, and beneficial explorations have been conducted to establish a modern enterprise system. However, judging from the actual situation, state-owned enterprises still have many problems in the system of company restructuring, and some of them are not standardized. In particular, issues related to fiscal and financial policies have become the focus of the current contradiction. How to study and solve these problems and standardize the financial behavior of state-owned enterprises in the corporate system reconstruction has been brooked.