资本主义制度的局限性在二战中显露无余,于是一些西方国家将目光投向国有资产,以改善资源分配,维护社会稳定。西方国家不断改革管理体制,与此相适应的财务管理模式也在不断发展,以期达到市场经济与国有经济的完美契合。我国可以借鉴其改革经验,不断完善我国国企财务管理模式。 The limitations of the capitalist system were revealed in World War II, so some Western countries turned their attention to state-owned assets to improve resource allocation and maintain social stability. The western countries constantly reform their management systems and the corresponding financial management models are also constantly evolving so as to achieve the perfect match between the market economy and the state-owned economy. Our country can learn from its experience of reform and constantly improve the financial management mode of our country’s state-owned enterprises.