国营企业实行第二步利改税以后,有些同志对财政部门的企业财务工作产生了模糊认识,出现了削弱企财工作的现象。应当怎样认识新形势下的企财工作呢?通过一年多的实践,我们的体会是,第二步利改税后,抓企业收入的工作虽然由税务部门管了,但财政部门的企财工作并没有减少,只是工作内容发生了 After the state-owned enterprises implemented the second-step profit-and-tax reform, some comrades had a vague understanding of the finance work of the financial department and there was a phenomenon of weakening the corporate finance work. How should we understand the corporate finance work under the new situation? After more than a year of practice, our experience is that after the second tax reform, the work of capturing corporate income is managed by the taxation department, but the financial sector is responsible for the business. Work is not reduced, only the content of work has taken place