经济改革的核心之一是企业体制改革,即实行现代企业制度。这一制度的实施使得企业在财务上面临硬的预算约束,要求企业真正实现独立核算、自负盈亏。在这种机制下,企业必须有效地控制成本、降低成本,以谋求相对于收益的增长成本不断下降。但是.多年的改革实践证明,不仅企业的绝对成本在上升,而且相对于收益的增长,成本上升更快,企业亏损严重。为什么企业降低成本的努力不但未能带 One of the core elements of economic reform is the reform of the enterprise system, that is, the implementation of a modern enterprise system. The implementation of this system makes the company financially face a hard budget constraint, require companies to truly achieve independent accounting, self-financing. Under this mechanism, companies must effectively control costs and reduce costs in order to seek a continuous decline in the cost of growth relative to revenue. However, many years of reforms have proved that not only the absolute cost of the company is rising, but also the cost rises faster and the company suffers more losses than the increase in revenue. Why the company’s efforts to reduce costs not only failed to bring