大型国有企业内部生产经营管理将愈来愈走向“市场化”,内部市场主体(会计责任单位)逐步形成和完善。随着企业的重组改制,内部生产经营的市场化为资金管理中心(财务公司、内部银行)借鉴西方责任会计和银行机制运作资金,既提供了良好的环境,也提出了客观的要求。 The internal production and operation management of large-scale state-owned enterprises will increasingly move towards “marketization” and the internal market players (accountability units) will gradually form and improve. With the reorganization and restructuring of enterprises, the marketization of internal production and operation provides funds management centers (financial companies and internal banks) with reference to the responsibility funds for western accounting and the operation of banking mechanisms, which not only provides a good environment but also sets forth objective requirements.