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最近我们对市属亏损企业存在的问题进行了一次专题调查。从调查结果看,目前工业企业存在的主要问题是:企业经济效益较低,亏损与潜亏日趋严重,企业亏损面不断扩大,亏损额呈现累增趋势。据统计,到目前为止,全市96户市属工业企业无潜亏的不足30户,亏损和潜亏的60多户,亏损和潜亏额高达近亿元,亏损面达百分之七十左右。一、产生以上问题的主要原因 1.改革过程中企业经营机制不健全、不完善。在经营管理机制上,自1988年以来,市属工业企业一直实行经营承包责任制和工效挂钩。由于在运行中,管理机制不完善和指标体系不科学,一些企业对年度内发生的亏损以应转不转、应摊不摊、应提不提、应核销不核销等多种形式人为地变明亏为潜亏,甚至搞虚盈实亏。据调查,自1988年实行经营承包
Recently, we conducted a special survey on the problems existing in the loss-making enterprises in the city. From the results of the survey, the main problems in the current industrial enterprises are: the economic efficiency of the company is low, losses and potential losses are getting worse, the company’s loss surface continues to expand, and the amount of losses shows a trend of increasing. According to statistics, so far, the city’s 96 municipal industrial enterprises have no potential losses of less than 30 households, loss and potential loss of more than 60 households, losses and potential losses amounted to nearly 100 million yuan, a loss of about 70%. First, the main reasons for the above problems 1. In the process of reform, the operating mechanism of enterprises is not perfect and imperfect. In the management mechanism, since 1988, the municipal industrial enterprises have been operating a contract responsibility system and ergonomics. Due to the imperfect management mechanism and unscientific indicator system in operation, some enterprises have artificially reduced the losses incurred during the year, which should not be transferred, should not be transferred, should not be mentioned, should not be mentioned, and should be written off without verification. Turning losses into hidden losses, even engaging in virtual real losses. According to the investigation, the operation contract was implemented since 1988