经过 15年艰辛的谈判，我国即将迈入 WTO的门槛。在这种大背景和大环境下，作为主导我国国民经济命脉、体现关键控制力的国企将如何适应 ?如何赢得主动权 ?这是我们每个财会工作者必须认真研究并致力解决的重大课题。本文试对国企财会管理体制再造的有关内容谈点窥管之见，以求 After 15 years of arduous negotiations, our country is about to enter the threshold of the WTO. Under such background and environment, how can State-owned enterprises, which dominate the lifeline of our national economy and embody the key controlling forces, adapt to the situation and how to win the initiative? This is a major issue that every accountant and worker must study and work hard to solve. This article tries to talk about the contents of the reorganization of the state-owned financial accounting management system in order to seek