1982年我县有53.8％的工业企业发生亏损,从调查材料分析,除少数企业和商品产品属政策性亏损外,大部分属经营性亏损。为了切实改变这种状况,1983年年初以来我们配合主管部门试行了“亏损企业三道算”的办法,收到了较显著的效果。一、亏损企业“三道算”的基本做法根据上级的有关政策规定,通过调查分析,按不同行业的具体情况分别对亏损企业分三道指标计算核定,即核定年度扭亏指标或扭亏额,核定全额减亏留用额;核定减亏分成起点和减亏比例。扭亏额按最近财政部要限期扭亏的精神,通过调查测算,根据企业扭亏的易难程度,分别不同行业和不同情况核定。一般掌握在30％至40％或更多一点,作为指令性指标下达,扭亏额一经落实要保 In 1982, 53.8% of industrial enterprises in our county suffered a loss. From the analysis of survey materials, except for a few policy losses caused by enterprises and commodity products, most of them were operating losses. In order to effectively change this situation, since the beginning of 1983, we cooperated with the competent authorities to try a “lossy enterprise three counts” approach and received more significant results. First, the basic practice of the “three counts” for loss-making enterprises is based on the relevant policy provisions of the superiors. Through investigation and analysis, the three loss indicators are separately calculated and calculated according to the specific conditions of different industries, that is, the annual deficit index or the amount of the deficit is approved. The amount of the remaining amount of losses will be reduced; The amount of the deficit was calculated according to the spirit that the Ministry of Finance had to turn around in a short period of time. Through surveys and calculations, according to the degree of difficulty of the company in turning losses, it was approved by different industries and circumstances. Generally held at 30% to 40% or more, as a mandatory indicator is issued, and the amount of the deficit should be guaranteed once it is implemented.