建立现代企业制度是发展社会化大生产,适应社会主义市场经济规律的必然要求,根据其“产权清晰、权责明确、政企分开、管理科学”的基本特征,不少企业按照《公司法》相应进行了配套改革试点.1993年国有企业实行财务制度改革,与国际接轨,也促使财务管理发生了巨大的变革. The establishment of a modern enterprise system is an inevitable requirement for the development of socialized large-scale production and adaptation to the laws of the socialist market economy. According to its basic characteristics of “clear property rights, clear rights and responsibilities, separation of government and enterprise, and management science”, many companies follow the “Company Law.” Corresponding reform pilots were carried out. In 1993, the state-owned enterprises implemented financial system reforms that were in line with international standards, which also led to dramatic changes in financial management.