党在社会主义初级阶段的基本路线规定,以经济建设为中心,竖持四项基本原则,竖持改革开放。积极利用外资开办外商投资企业,是进一步实行对外开放的重要措施之一。为认真贯彻落实中央关于把现有外商投资企业办好的精神,进一步提高企业经济效益,我们必须扎扎实实地做好外商投资企业财务管理工作,这是在新形势下深入贯彻对外开放方针的重要任务。一几年来,各地财政部门在开展外商投資企业财务管理方面进行了积极的探索,做了不少工作,取得了许多好的经验。但总的来看,我们的工作与当前外商投资企业迅速发展的形势是不很 The Party’s basic line in the initial stage of socialism stipulates that economic construction should be the central task and that the four basic principles should be upheld and the reform and opening up erected. Actively utilizing foreign investment to start a foreign-invested enterprise is one of the important measures for further opening up to the outside world. In order to conscientiously implement the spirit of the Central Government on running the existing foreign-invested enterprises well and further improve the economic efficiency of the enterprises, we must do a good job in financial management of foreign-invested enterprises in a down-to-earth manner, which is an important principle for thoroughly implementing the principle of opening to the outside world in the new situation task. Over the past few years, the financial departments at various localities have made active explorations in carrying out the financial management of foreign-invested enterprises, have done a lot of work and have gained many good experiences. However, on the whole, our work and the rapid development of the current FIEs are not very good