一、企业目前何以处境困难当前,我国有相当一部分企业处境比较困难,集中表现为:市场疲软,资金短缺;成本上升,效益下降。关于成本上升,效益下降问题,涉及面颇广,限于篇幅,不准备作为本文研究探讨的课题内容,现只就形成市场疲软、资金短缺的重要原 I. Why is the company currently in a difficult position? At present, a considerable number of enterprises in China are in a difficult position. They are concentrated in the following aspects: the market is weak and the funds are in short supply; the cost rises and the benefits decline. With regard to rising costs and declining benefits, it involves a wide range and is limited in length. It is not intended to serve as a topic for the study of this paper. It is now only an important source for the formation of a weak market and shortage of funds.