国有企业财务治理剖析.doc

国有企业财务治理分析李宗俞（北方民族大学,,,,,,,,,,商学院,,,,,,,,,,宁夏,,,,,,,,,,银川,,,,,,,,,,750021）摘　要国有企业始终占据我国国民经济的主导地位，是国民经济发展的重要支柱。在我国国民经济发展中占有重要的地位和作用。随着经济的发展国有企业改革已成为受人关注的问题。虽然取得了一系列重大成果。但是仍然存在很多问题，其中重要的问题就是国有企业的财务治理问题。本文阐述了国有企业财务治理概况、国有企业存在的财务治理问题及完善国有企业财务治理的对策。[关键词]：国有企业,,,,,,,,,,,,,,,国有企业改革,,,,,,,,,,,,,,,财务治理,,,,,,,,,,,,,,,Financial,,,,,Governance,,,,,of,,,,,State-owned,,,,,EnterprisesLi,,,,,Zongyu,,,,,,,,,,School,,,,,of,,,,,Business,,,,,,North,,,,,University,,,,,for,,,,,Nationalities,Yinchuan,,,,,750021,ChinaABSTRACTState-owned,,,,,enterprises,,,,,still,,,,,occupy,,,,,the,,,,,dominant,,,,,position,,,,,of,,,,,the,,,,,national,,,,,economy,,,,,is,,,,,an,,,,,important,,,,,pillar,,,,,of,,,,,national,,,,,economic,,,,,development.,,,,,Economic,,,,,development,,,,,in,,,,,China,,,,,occupies,,,,,an,,,,,important,,,,,position,,,,,and,,,,,role.,,,,,With,,,,,the,,,,,economic,,,,,development,,,,,of,,,,,state-owned,,,,,enterprise,,,,,reform,,,,,has,,,,,become,,,,,a,,,,,concern,,,,,in,,,,,the,,,,,issue.,,,,,Despite,,,,,a,,,,,series,,,,,of,,,,,major,,,,,achievements.,,,,,But,,,,,there,,,,,are,,,,,still,,,,,many,,,,,problems,,,,,,one,,,,,important,,,,,issue,,,,,is,,,,,the,,,,,financial,,,,,governance,,,,,of,,,,,state-owned,,,,,enterprises.,,,,,This,,,,,paper,,,,,describes,,,,,the,,,,,meaning,,,,,of,,,,,financial,,,,,governance,,,,,,financial,,,,,management,,,,,and,,,,,corporate,,,,,governance,,,,,and,,,,,financial,,,,,management,,,,,of,,,,,the,,,,,discrimination,,,,,,the,,,,,existence,,,,,of,,,,,state-owned,,,,,enterprises,,,,,and,,,,,improving,,,,,the,,,,,financial,,,,,governance,,,,,of,,,,,state-owned,,,,,enterprise,,,,,financial,,,,,management,,,,,countermeasures.[Key,,,,,words]:State-owned,,,,,enterprise,,,,,,,,,,,,,,,,,,,,Financial,,,,,Governance,,,,,,,,,,,,,,,Corporate,,,,,Governance,,,,,,,,,,,,,,,Financial,,,,,Management目,,,,,,,,,,录前言……………………………………………………………………………………1一、我国国有企业财务治理概况,,,,,……………………………………………………1,,,,,,,,,,,,,,,（一）国有企业财务治理问题凸显………………………………………………1,,,,,,,,,,,,,,,,,,,,（二）财务治理涵义的理解,,,,,,