改革开放40年国企财务制度变革规律与发展趋势
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摘要
改革开放40年以来,国有企业财务制度发生了的历史性变革,总结改革开放以来国有企业财务制度变革之规律,对于开启国有企业财务制度改革的新征程,开创国有企业财务制度变革的新局面意义重大。国企财务制度变革规律和发展趋势可以通过四个方面概括:一是在财务管理体制方面,表现为权力配置由集权向分权迈进,资源管理由分散向集中转变;二是财务运行机制方面,表现为由计划化向外部市场化转变,并进一步由外部市场化向内部市场化迈进;三是在财务变革对象方面,表现为由强调财务管理要素为主,向明确产权为主转变;四是在财务管理重心方面,表现为由强调财务活动内容为主,向关注财务主体权责边界界定转变。
Since the reform and opening up 40 years ago,the financial system of state-owned enterprises has undergone a historic change. Summarizing the law of the reform of the financial system of state-owned enterprises since the reform and opening up is of great significance to open a new journey of reforming the financial system of state-owned enterprises and to create a new situation in the reform of the financial system of state-owned enterprises. The law and the trend of development of the reform of the financial system of state-owned enterprises can be summarized in four aspects:First,in the aspect of financial management system,it is presented as the step forward of power distribution from centralization to decentralization and transformation of the resource management from decentralization to concentration;Second,in the aspect of the financial operation mechanism,it is presented as the transformation from planning to external marketization and the step forward from external marketization to internal marketization;Third,in the aspect of the object of financial transform,it is presented as the transformation from mainly based on emphasizing financial management elements to mainly based on clearing property rights;Fourth,in the aspect of the financial management focus,it is presented as the transformation from mainly based on emphasizing the content of financial activities to focus on the definition of the boundary of power and responsibility of financial entities.
Since the reform and opening up 40 years ago,the financial system of state-owned enterprises has undergone a historic change. Summarizing the law of the reform of the financial system of state-owned enterprises since the reform and opening up is of great significance to open a new journey of reforming the financial system of state-owned enterprises and to create a new situation in the reform of the financial system of state-owned enterprises. The law and the trend of development of the reform of the financial system of state-owned enterprises can be summarized in four aspects:First,in the aspect of financial management system,it is presented as the step forward of power distribution from centralization to decentralization and transformation of the resource management from decentralization to concentration;Second,in the aspect of the financial operation mechanism,it is presented as the transformation from planning to external marketization and the step forward from external marketization to internal marketization;Third,in the aspect of the object of financial transform,it is presented as the transformation from mainly based on emphasizing financial management elements to mainly based on clearing property rights;Fourth,in the aspect of the financial management focus,it is presented as the transformation from mainly based on emphasizing the content of financial activities to focus on the definition of the boundary of power and responsibility of financial entities.
引文
黄群慧,王佳宁.2017.国有企业改革新进展与趋势观察改革,5:7～16
柳学信,曹晓芳.2019.混合所有制改革态势及其取向观察.改革,1:141～149
宋方敏.2019.我国国有企业产权制度改革的探索与风险.政治经济学评论,1:126～150
粟立钟,王峰娟,赵婷婷.2015.国资管理体制:文献回顾和未来设想.北京工商大学学报(社会科学版),3:10～19
王化成,佟岩,卢闯,刘亭立,黎来芳.2006.关于开展我国财务管理理论研究的若干建议.会计研究,8:29～36
谢志华.2016.国有资产授权经营体系:理论和框架.北京工商大学学报(社会科学版),4:4～13
谢志华,凌思远,敖小波.2018.新时代背景下我国财务管理的发展趋势.财务研究,1:4～11
杨超,谢志华,敖小波.2016.我国国有企业法人治理体系的演进与国外经验借鉴.北京工商大学学报(社会科学版),3:9～17
柳学信,曹晓芳.2019.混合所有制改革态势及其取向观察.改革,1:141～149
宋方敏.2019.我国国有企业产权制度改革的探索与风险.政治经济学评论,1:126～150
粟立钟,王峰娟,赵婷婷.2015.国资管理体制:文献回顾和未来设想.北京工商大学学报(社会科学版),3:10～19
王化成,佟岩,卢闯,刘亭立,黎来芳.2006.关于开展我国财务管理理论研究的若干建议.会计研究,8:29～36
谢志华.2016.国有资产授权经营体系:理论和框架.北京工商大学学报(社会科学版),4:4～13
谢志华,凌思远,敖小波.2018.新时代背景下我国财务管理的发展趋势.财务研究,1:4～11
杨超,谢志华,敖小波.2016.我国国有企业法人治理体系的演进与国外经验借鉴.北京工商大学学报(社会科学版),3:9～17