当前,虽然国有企业三年脱困的目标已基本实现,但是,国有企业改革与发展中的一些深层次矛盾尚未解决,脱困的基础尚不牢固,一些国有企业运转仍然十分艰难。因此,促进国有企业加快改革和发展的任务仍然十分艰巨。在建立公共财政框架的进程中,财政部门要不要支持国有企业,怎样支持国有企业,都值得深入研究和探讨。一、消除三种模糊认识,正确定位财政部门在支持国有企业改革与发展中的作用 At present, although the objective of SOE recovery has basically been achieved in three years, some deep-rooted contradictions in the reform and development of state-owned enterprises have yet to be resolved. The foundation for their efforts is still not solid, and some state-owned enterprises are still struggling. Therefore, the task of accelerating the reform and development of state-owned enterprises remains arduous. In the process of establishing a public financial framework, whether the financial sector should support state-owned enterprises or how to support state-owned enterprises deserves in-depth study and discussion. First, eliminate the three fuzzy understanding, correct positioning of the financial sector in supporting the reform and development of state-owned enterprises