笔者最近发现有个中型企业,在不到一年的时间里连续两次转产,结果都因草率行动和技术、设备、原材料跟不上趟以及产品销售不畅而半途「下马」,造成了资金、人力、物力的很大浪费,经济效益不仅没有上升,反而亏损数额越来越大,达到3100多万元,最后竟以倒闭告终。在企业生产经营中,有些单位常用「船小好调头」来比喻小型企业便于转轨变型,具有较大的灵活性。事实上,也确有这样一些小型企业在原来的「航线」上碰到暗礁或障碍的时候,注意「见风使舵」,发挥了「船小好调头」的优势,在另僻新航线中, The author recently discovered that there was a medium-sized company that had converted two times in less than a year. The results were caused by sloppy actions and the lack of technology, equipment, and raw materials, as well as poor product sales. The great waste of manpower and material resources has not only resulted in an increase in economic benefits, but also a growing amount of losses, reaching more than 31 million yuan, which eventually ended in failure. In the production and operation of enterprises, some units often use small vessels to make a metaphor for small companies to facilitate the transition and have greater flexibility. In fact, it is true that such small companies have encountered the reefs or obstacles on the original “routes” and noticed that “seeing the wind and rudder” has played the advantage of “a small and well-tuned boat”, in a new route. ,