南京橡胶厂是生产橡胶杂品的中型企业，受外部环境影响，1997年完成的工业总产值、产品销售收入较上年有所下降，但实现的利润却与上年持平，还消灭了潜亏。究其原因：一方面是产品结构趋于合理；另一方面是由于该厂从完善内部经济考核人手，形成人人当家理财的机制，提高了企 Nanjing Rubber Factory is a medium-sized enterprise producing rubber miscellaneous goods. Affected by the external environment, the total industrial output value and sales revenue completed in 1997 decreased compared with the previous year. However, the profit realized was the same as that of the previous year, and the potential loss was also eliminated. The reason is: on the one hand, the structure of the product tends to be reasonable; on the other hand, the plant has improved the internal financial assessment mechanism and improved the company’s financial management system.