党的十一届三中全会以来,国有资本管理体制发生了显著的变化,国家作为出资者对国有企业行使的所有者管理职能与国家作为社会管理者行使的行政管理职能逐渐分离。这带来了一个新的课题,就是在社会主义市场经济条件下和现代企业制度下,国家作为出资者如何加强对国有企业的财务管理。 Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, the state-owned capital management system has undergone significant changes. As a contributor, the management functions of owners of state-owned enterprises have gradually separated from the administrative functions exercised by the state as social administrators. This brings with it a new topic of how the state as a funder under the socialist market economy and the modern enterprise system can strengthen the financial management of state-owned enterprises.