以出资人管理制度为中心,建立企业资产与财务管理制度框架体系,是当前财政部门适应国有企业改革和国有经济战略性调整,实现对企业资产与财务统一管理的基础和前提条件。为便于大家对出资人(者)财务有个较全面的了解,本刊现请对此问题有较早研究的北京工商大学校长助理谢志华教授,就其中几个基本理论问题作简要介绍。 Taking the investor management system as the center, the establishment of a system framework of corporate assets and financial management system is the foundation and precondition for the current financial departments to adapt to the strategic reform of state-owned enterprises and state-owned economy, and realize the unified management of corporate assets and finance. To facilitate a better understanding of the finances of investors, Professor Xie Zhihua, Assistant to President of Beijing Technology and Business University, who has earlier studied this issue, briefly introduces some of the basic theoretical issues.