山西省繁峙县供销联社下属的砂河粉丝厂是1982年兴建的。近十年来,累计生产粉丝4千吨,创产值1256万元,上缴税利53万元。他们生产的“滤沱牌”粉丝曾获省优、部优产品称号。但到1991年底这个厂却成了亏损大户,当年亏损47万元,累计亏损216万元。县联社在反复调查分析后认为,尽管亏损原因是多方面的,但关键是由于企 The Shahe Fan Factory under the Supply and Marketing Association of Fanyu County in Shanxi Province was built in 1982. In the past ten years, the cumulative production of fans was 4,000 tons, a production value of 12.56 million yuan, and a tax payment of 530,000 yuan. Their “filter card” fans have won the title of provincial and ministerial products. However, by the end of 1991, the plant had become a major loss-making company, with a loss of 470,000 yuan and an accumulated loss of 2.16 million yuan. After repeated investigations and analysis, the County Associated Press believes that although the causes of the losses are many, the key is because of the