党的十一届七中全会制定了搞活国营大中型企业的大政方针,把帮助搞活国营大中型企业作为党和国家的大事来抓.财政部门是党和国家的重要经济职能部门,对于帮助搞活国营大中型企业,提高其经济效益有着义不容辞的职责.本文试对财政部门如何帮助搞活国营大中型企业,提高其经济效益谈点粗浅的看法.一、帮助国营大中型企业深化内部改革,转换内部经营机制在党中央国务院高度重视发展国营大中 The Seventh Plenary Session of the Eleventh CPC Central Committee formulated the general policy of energizing state-owned large and medium-sized enterprises, and helped to invigorate state-owned large and medium-sized enterprises as a major event for the party and the country. The financial sector is an important economic function of the party and the country, and it helps to invigorate it. The state-owned large and medium-sized enterprises have an unshirkable responsibility to improve their economic efficiency. This article tries to discuss how the financial sector can help invigorate state-owned large and medium-sized enterprises and improve their economic efficiency. First, to help state-owned large and medium-sized enterprises deepen internal reforms and convert internal Operating Mechanism in the Central Committee of the CPC Attaches Great Importance to the Development of State-run Large and Medium-sized Enterprises