国有大型企业重组改制上市是市场经济发展的必然要求。企业改制后 ,采用怎样的财务管理模式以适应企业发展的需要 ,这是我们亟待解决的一个课题。一、体制和机制决定模式企业重组的目的是追求企业利润最大化 ,转换经营机制。在国有企业由计划经济向市场经济转型过程中 ,有不少 The restructuring and listing of large state-owned enterprises is a necessary requirement of the development of market economy. After the reform of enterprises, what kind of financial management mode to adapt to the needs of enterprise development, which is an issue we need to solve. First, the system and mechanism decision model The purpose of corporate restructuring is to pursue the maximization of corporate profits, the conversion of operating mechanisms. In the course of the transition from a planned economy to a market economy of state-owned enterprises, there are many