一、在市场化改革中国有企业与财政关系的变化中国正处于从计划经济向市场经济转轨的过程中,在改革中国有企业、政府、财政三者自身及其相互关系都发生了变化。这是研究这一问题的背景。在计划经济体制下的国有企业是国有国营。国有企业分别由部门(条条)和地方(块块)按计划以行政的方式组织全部的生产经营活动,企业的产供销、人财物都是按照行政隶属关系和“条条”、“块块”制订的 I. Changes in the relationship between state-owned enterprises and finance in the market-oriented reform China is in the process of transition from a planned economy to a market economy. In the course of reform, the three enterprises themselves, the government, the finance sector and their mutual relations have undergone changes. This is the background for studying this issue. The state-owned enterprises under the planned economy are state-owned state-owned enterprises. State-owned enterprises, departments (Article) and local (block) according to the plan to organize all the production and management activities, production, supply and marketing, property are in accordance with the administrative affiliation and “Block ” formulated