混合所有制下相关财务管理问题研究.docVIP

PAGE PAGE 18 混合所有制下相关财务管理问题研究 FINANCIAL MANAGEMENT RELATED TO THE MIXED OWNERSHIP 摘要 党的十八届三中全会召开以来，《中共中央关于全面深化改革若干重大问题的决定》中明确提出将大力发展混合所有制经济，同时阐明了我国的基本经济制度形式是国有资本、非公有制资本、集体资本等交叉持股、相互融合的混合所有制经济。国家大力发展混合所有制经济，是积极贯彻党的十八大和十八届三中、四中全会精神，也是对国有制企业的进一步深化改革。在深化改革的过程中，各大企业管理中的财务管理显得尤为重要，企业的财务管理需要很强的系统性、广泛性、综合性以及规范制约的作用。混合所有制是经过漫长的摸索探究才形成在的发展模式，对于企业来讲，是进行战略决策、实施财务治理措施改革发展的重要机遇。 为更好地推进企业混合所有制改革，促进各种所有制经济共同发展，本文将综合已有的国内外研究该问题的基础进行进一步的分析，结合分析研究出现阶段我国混合所有制企业在财务管理方面所存在的缺陷与不足，并借鉴国际上改进这一问题的成功经验，进一步提出我国混合所有制企业如何改进这些问题的建议。 关键词： 混合所有制经济；混合所有制；财务管理 ABSTRACT Since the Third Plenary Session of the partys eighth, CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening the Reform clearly will vigorously develop a mixed ownership economy, and to clarify the basic form of economic system in China are state-owned capital, non-public capital , collective capital and other cross-holdings, the mutual integration of mixed ownership economy. Country vigorously develop a mixed ownership economy, is actively implement the partys 18 and eighteenth sessions of the Third and Fourth Plenum, but also further deepen the reform of state-owned enterprises. Deepening the reform process, the management of major companies in the financial management is particularly important, companies need strong financial management systematic, broad, comprehensive and norm-governed role. Mixed ownership is the result of a long inquiry was formed to explore the development model, for enterprises, is a strategic decision to implement financial reform and development control measures important opportunity. In order to better promote enterprise mixed ownership reform, to promote the common development of all economic sectors, the paper will be integrated based on the existing domestic and international research this issue further analysis, combined with analysis of phase appears mixed ownership enterprises in financial management defects and shortcomings, and learn to improve this problem internationally