新中国国有企业财务管理体制:扫描与诠释

新中国成立以来,国有企业财务管理体制的改革与发展经历了三个时期。第一个时期从1949—1978年,我国实行高度集权的计划经济体制,国企财务实际上是国家财政的延伸,财务管理体制是国家对国企实行"统收统支、统负盈亏",企业几乎没有经营自主权。第二个时期分两步:从十一届三中全会到1984年作出《关于经济体制改革的决定》,实行"计划经济为主、市场调节为辅",国企财务管理体制向"放权让利、统负盈亏"进行初步改革。从1984年到1993年十四届三中全会召开,实行有计划的商品经济体制,政企职责分开,企业财务管理体制改革进入到"扩权放利、分负盈亏"阶段。第三个时期,十四届三中全会后,确立了社会主义市场经济体制,现代企业制度基本建立,构建了国有企业"财务自理、自负盈亏"的现代财务管理体制。

Scan and Interpretation on the Financial Management System of State-owned Enterprises in New China

Since the foundation of New China,the reform and development of financial management system of state-owned enterprises falls into three periods.The first period,from 1949 to1978,China implemented planned economy system,in which the finance of enterprises actually was the extension of national finance,while the state "controlled over the income and expenditure,and was responsible for the losses and profits" and enterprises barely had autonomy in management.The second period can be devided into two parts.From the end of 1978 to 1984,China was "dominated by planned economy and supplemented by market adjustment",the financial management system of enterprises began the initial reform of "decentralizing power and allowing profits retained within enterprises";from 1984 to 1993,China began to carry out planned market-oriented economy system and separate government functions from enterprise management,the financial management system entered into the period that the state "expanded enterprises’ power and allowed more profits retained within enterprises,and took partial responsibility for the losses and profits".The third period,from the 3th plenary session of the 14th CPC Central Committee in 1993 till now,China has established the socialist market economy system,basically set up the modern enterprise system and modern financial management system that state-owned enterprises "self-management in finance and full responsibility for their own losses and profits".