中共中央关于建立社会主义市场经济体制若干问题的决议，进一步提出了实现“两个转变”，即在经济体制上实现由计划经济向社会主义市场经济转变，在经营方式上实现由粗放型向集约化转变。这两个转变始终贯穿其中的主线就是财务，因此，企业管理应建立以财务管理为中心的新机制 The resolution of the CPC Central Committee on several issues concerning the establishment of a socialist market economic system further proposes that “two changes” should be implemented, that is, to realize the transition from a planned economy to a socialist market economy in the economic structure and to achieve a transformation from extensive mode to intensive mode Change. Therefore, the enterprise management should establish a new mechanism centered on financial management