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改革财务是调整利益关系的重要手段,只有深化财务改革才能从根本上兼顾国家、集体、职工三者利益。为适应有计划商品经济的发展,进一步充实财务理论,完善财务技能,强化财务管理,建立企业自主经营、自负盈亏的效率型管理体制,是财务发展的必然趋势,财务改革必须根据这一财务发展的规律性和我国利益关系调整的要求,从中寻求财务改革的正确道路。
Financial reform is an important means of adjusting interest relationships. Only deepening financial reforms can fundamentally balance the interests of the state, the collective, and the employees. In order to adapt to the development of a planned commodity economy, to further enrich financial theory, improve financial skills, strengthen financial management, and establish an efficient management system in which companies operate independently and assume responsibility for their own profits and losses is an inevitable trend of financial development. Financial reform must be based on this financial development. The law of nature and the adjustment of the interests of our country require that we seek the correct path of financial reform.