我国国有企业的财务监管,是伴随着我国经济体制改革,特别是国有企业的改革和发展而不断探索和发展的,表现为财务管理体制不断适应经济体制改革而不断变化的过程。但我国的财务管理体制具有明显的政府推动性,在企业财务与国家财政、税收利益分配相协调范围内,带有明显的计划色彩 The financial supervision and administration of the state-owned enterprises in our country is continuously explored and developed along with the reform of our economic system, especially the reform and development of state-owned enterprises. The financial supervision system is constantly changing in response to the reform of the economic system. However, our country's financial management system has obvious government promotion. With the coordination between corporate finance and state finance and tax benefit allocation, it has obvious planning features