建立“产权明晰﹑权责明确﹑政企分开﹑管理科学”为特征的现代企业制度是发展社会化大生产和市场经济的必然要求。现代企业制度的组织形式是多元化﹑集团化经营,并且日益呈现跨行业﹑跨国化的经营趋势。对国有外经贸企业而言,在经过建立现代企业制度的改革后,其财务管理环境和 The establishment of a modern enterprise system characterized by “clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science” is an inevitable requirement for the development of socialized large-scale production and market economy. The organizational form of the modern enterprise system is diversification and group management, and it is increasingly showing cross-industry and transnational business trends. For state-owned foreign economic and trade enterprises, after the establishment of a reform of the modern enterprise system, their financial management environment and