江泽民总书记在“十五大”上所作的报告，用了相当大的篇幅专门谈论国有企业的改革问题。并且提出，要力争在本世纪末大多数国有大中型骨干企业初步走出困境，开创国有企业改革和发展的新局面。这是赋予我们全党和全国人民的一项重要而艰巨的任务，财税部门应当为此做出积极的 General Secretary Jiang Zemin’s report on the “15th National Congress” has spent a considerable amount of time devoted to the reform of state-owned enterprises. He also said that the majority of state-owned large and medium-sized backbone enterprises should initially strive to get out of their predicament by the end of this century and create a new situation in the reform and development of state-owned enterprises. This is an important and arduous task that has been entrusted to all our party and people across the country. The fiscal and taxation authorities should make a positive