国家与国营企业的分配关系,是社会主义分配关系的重要组成部分,也是经济体制改革的重要内容。多年来,我们在处理二者分配关系时,被一个长期形成的错误理论束缚着,那就是把国营企业财务做为社会主义财政体系的一个组成部分,把国营企业财务归属于财政范畴,否认国营企业财务分配的独立性,忽视了它单独核算的经济实体地位,用财政代替财务,用解决财政关系的办法 The distribution of state and state-owned enterprises is an important part of the distribution of socialism and an important part of economic system reform. Over the years, when we dealt with the distribution of the two, we were constrained by a long-established erroneous theory of using state-owned enterprise finance as an integral part of the socialist fiscal system and of state-owned enterprise finance under the category of finance. We denied that state-owned enterprises The independence of corporate financial allocation, ignoring its separate accounting entity status, with financial instead of finance, with the solution to financial relations approach