党的十一届三中全会以来,在改革、开放、搞活的方针指引下,国家对财政、税收和财务管理制度进行了一系列重大的改革,改变了过去多年形成的财政统收统支、集中过多的做法,同时,向地方和企、事业单位下放了财权,注意了财政税收对经济的调节与控制。改革的成效主要是: (一) 调整国家与企业的利润分配关系,增强了企业的活力先后实行了企业基金、利润留成、利改税和各种形式的盈亏包干等扩大国营企业财力的利润分配制度,并逐步采取了一些减税让利措施。全国国营企业在企业实现的利润中,留利的比例已 Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, guided by the guideline of reform, opening up and invigoration, the state has conducted a series of major reforms in the fiscal, taxation and financial management systems and changed the fiscal revenue and expenditures formed in the past years. At the same time, decentralization of financial power to local governments, enterprises and public institutions has taken notice of the regulation and control of the economy by fiscal and taxation. The main achievements of the reform include: (1) Adjusting the distribution of profits between the state and the enterprises and enhancing the vitality of the enterprises. The distribution of profits of state-owned enterprises through the expansion of corporate funds, profit retention, profits tax reform and various forms of profit and loss support has been implemented System, and gradually adopted some tax concessions. In the profit realized by the state-owned enterprises in enterprises, the proportion of profits retained has been