在“对外实行开放,对内搞活经济”的新形势下,我国社会主义企业财务的理论研究和实际工作进入了一个重要的历史性变革时期,一些传统的财务观念和财务管理方式、方法正在受到冲击,特别是一些重要经济理论的确立,党和国家鼓励理论上和实践上的大胆探索和开拓创新,使企业财务的理论研究工作者和实际工作者解放思想,开阔视野,启迪了智慧。他们认真研究新形势下出现的新情况、新问题,借鉴西方财务管理的成功经验,对企业财务的发展趋势提出了许多新的设想。概括起来讲,主要表现在以下十个方面: 一、由封闭式、少渠道、管理型财务向开放式、多渠道、开拓经营型财务发展。过 Under the new situation of “opening up to the outside world and invigorating the economy inwardly”, the theoretical research and practical work of China’s socialist enterprise finance has entered an important period of historic change. Some traditional financial concepts and methods and methods of financial management are being affected. Impact, especially the establishment of some important economic theories, the Party and the State encourages bold explorations and innovations in theory and in practice, so that the theoretical research workers and practical workers of corporate finances emancipate the mind, broaden their horizons, and inspire wisdom. They have seriously studied the new situations and new problems that have emerged under the new situation. Using the successful experience of western financial management, they have put forward many new ideas for the development trend of corporate finance. To sum up, it is mainly expressed in the following ten aspects: First, the closed-end, less channels, management of financial management to open, multi-channel, open up business-type financial development. Over