企业改革与政府财政改革关系新探

企业改革是我国建立社会主义市场经济体制的核心内容之一,它与政府财政改革相辅相成。一方面,通过重新构造企业制度使之成为独立的市场营运主体,以改变政府财政状况和促进公共财政模式的建立;另一方面,政府财政通过规范内部运作方式、明确支出范围和完善监督机制,以推动企业发展。两种改革的最终目标是:形成与市场经济体制相适应的企业制度与财政模式。

A New Study on Relation between Enterprises Reform and Government Financial Reform

Enterprises' reform is the key link in building socialist market economy. Enterprises' reform and government financial reform are beneficial to each other. Reforming enterprise system can improve financial conditions of government and promote establishing public financial model. Standardizing inner operation of government finance and improving supervision system can promote enterprises' development. The respective purposes are to set up enterprise system and financial model.