一、正视困难，帮助职工树立精神支柱湖南江雁机械厂在由计划经济向市场经济转轨的过程中，遇到了许多新困难，军转民没有现成产品，设备专用化，军工技术短期难以发挥优势；资金短缺包袱大，人员观念守旧，适应不了市场变化。到1996年，厂里负债1．5亿元，资产负债率达71％。? First, facing up to difficulties, helping employees establish a spiritual pillar Hunan Jiangyan Machinery Factory encountered many new difficulties in the process of transition from a planned economy to a market economy. There was no ready-made product for military-to-civilians, equipment was specialized, and military-technical technology was difficult to exert its advantages in the short-term. The shortage of funds is so burdensome that the concept of personnel is conservative and cannot adapt to market changes. By 1996, the factory had liabilities of 150 million yuan, and the asset-liability ratio was 71%. ?