建立现代企业制度的财政思考卢洪友一、从放权让利到制度创新十几年来，我国国有企业改革基本上是沿着放权让利的思路进行的。从扩大企业自主权，实行企业基金制、利润留成制、“利改税”、承包经营责任制，逐步发展为实行政企分开，转换企业经营机制，放宽了国家对企业的... Financial Thinking on Establishing a Modern Enterprise System Lu Hongyou First, from the policy of delegating power and giving benefits to the innovation of the system for more than a decade, the reform of state-owned enterprises in our country basically followed the idea of ​​decentralization and profit sharing. From the expansion of enterprise autonomy, the implementation of corporate fund system, profit retention system, “profits tax reform”, contract management responsibility system, and gradually developed into a separate government and enterprise, business transformation mechanism, to relax the state ...