建立以股份公司制度为主要内容的现代企业制度,是我国国有企业改革的方向和市场经济体制建立的基础。然而,纵观这几年来的国有企业改革,尽管许多企业已经具有了股份公司的形式,但没有从根本上扭转经营效益低下的局面。笔者认为,财务管理观念与方式落后是其根本原因之一。借鉴西 The establishment of a modern enterprise system with a system of stock companies as its main content is the basis for the direction of the reform of state-owned enterprises and the establishment of a market economic system in our country. However, looking at the reform of state-owned enterprises in recent years, though many enterprises already have the form of joint-stock companies, they have not fundamentally reversed their low operating efficiency. The author believes that the concept of financial management and backward way is one of the fundamental reasons. Learn from the West