企业财务会计要为实现两个根本性转变努力工作姚正福搞活国有企业，是经济体制改革的关键，也是各级领导、经济界、企业家和企业管理者正在努力探索的课题。十四届五中全会提出的实现两个具有全局意义的根本性转变。即经济体制从传统的计划经济向社会主义市场经济体制转变... Yao Fusheng invigorating state-owned enterprises by Yao Fushou is the key to the reform of the economic system as well as the issue that leaders, economic circles, entrepreneurs and business managers at all levels are trying hard to explore. The Fifth Plenary Session of the 14th Central Committee put forward the fundamental transformation of two global significance. That is, the transition of the economic system from the traditional planned economy to the socialist market economy ...