解决国有亏损企业的问题,可以用多种途径和方式,笔者认为:用优势企业兼并亏损的劣势企业,着力于转换劣势企业的经营机制,激励劣势企业依靠自身的努力来扭亏解困,不乏是当前解决国有亏损企业问题的一种有效手段。 一、优势企业兼并亏损企业是扭亏解困的一种有效手段 在市场经济中,企业的变更和终止是经常发生的,优胜劣汰这是竞争机制发挥作用的结果。兼并是企业变更和终止的重要形式。一般情况下,兼并是优势企业通过承担债权债务等有偿形式,取得亏损企业的产权,使其失去主体资格的行为,是一种有偿的吸收合并。其结果是兼并方承受被兼并方的全部债务,负责安置职工,在市场机制作用下,对被兼并方实行产品结构、产业结构和组织结构的调整,合理地配置资源,盘活存量,提高资产的运营效率和效益,造就企业追求利润,提高劳动生产率的机制,就可以进一步解放和发展生产力。这是兼并实施后,兼并方为改善被兼并方的经济运行所要作的重要攻坚,目的是解决亏损症结,刺激被兼并方依靠自身努力来走出困境,从实质上解决企业亏损的问题。 兼并和破产、解散相比,还具有稳定社会的积极效果。破产、解散也是企业变更和终止的一种形式,破产是亏损企业以全部资产依法定程序清产还债的行为。解散是亏损企业经整顿后仍然达不到 There are many ways and means to solve the problem of state-owned loss-making enterprises. The author believes that the advantages of the disadvantaged enterprises in mergers and losses of disadvantaged enterprises, focus on transforming the operating mechanism of the disadvantaged enterprises, and encourage disadvantaged enterprises to rely on their own efforts to resolve the difficulties, there is no shortage of current An effective means to solve the problem of state-owned loss-making enterprises. 1. Advantageous enterprises merged with loss-making enterprises is an effective means to overcome the difficulties. In the market economy, changes and terminations of enterprises often occur. The survival of the fittest is the result of competition mechanisms playing a role. Mergers and acquisitions are an important form of corporate change and termination. Under normal circumstances, mergers and acquisitions are advantageous behaviors in which a dominant company obtains the property rights of a loss-making enterprise by taking on debt and debt and other forms of compensation, causing it to lose the qualification of the entity. It is a kind of paid merger. As a result, the merger party bears all the debts of the merged party and is responsible for the placement of the employees. Under the role of the market mechanism, the merger party implements adjustments to the product structure, industrial structure, and organizational structure, allocates resources reasonably, revitalizes stocks, and improves assets. Operational efficiency and efficiency, and creating a mechanism for companies to pursue profits and increase labor productivity, can further liberate and develop productivity. This is an important task that the merger party must take to improve the economic operation of the merged party after the merger is implemented. The purpose is to resolve the crux of loss, stimulate the merger to rely on their own efforts to get out of the predicament, and to substantially solve the problem of corporate losses. Compared with mergers and bankruptcy and dissolution, it also has the positive effect of stabilizing the society. Bankruptcy and dissolution are also a form of change and termination of an enterprise. Bankruptcy is the act of a loss-making enterprise to settle the debt with all its assets in accordance with law. Dissolution is a loss-making enterprise still unable to reach after reorganization