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国营粮食企业现行的财务管理制度,是建国初期仿照苏联的一套模式制订的。这套制度,在政权初建、经济困难、百废待兴的历史条件下,为了管理好粮食这个关系国计民生的特殊商品,采取财权高度集中的方法是比较适宜的。在较长时间内,它曾经起了积极的作用。但是,这套制度沿用至今已有三十多年,社会经济和粮食形势已发生了根本性的变化,而制度却未能作相应的变革。它的主要弊病是:
The current financial management system of state-owned grain enterprises was modeled after the Soviet Union in the early days of the founding of New China. Under the historical conditions of the early establishment of the political power, economic difficulties and overcoming wastefulness, this system is particularly suitable for the management of the special grain-and-food products that are relevant to national economy and the people’s livelihood. For a long time, it had played a positive role. However, this system has been in use for over 30 years now. The socioeconomic and food situation has undergone fundamental changes. However, the system has failed to make corresponding changes. Its main disadvantages are: