改革开放以来,特别是近3至4年,衡阳市直机械工业改革工作取得了很大成绩。我们思路清晰,规划全面,方法对头,效果较好。先后进行了承包经营,后勤剥离,划小核算单位、公有民营、兼并联合,租赁承包、引资嫁接、内引外联、先立后破、股份合作等方面的改革,去年实现工业总产值9.5亿元,销售收入10.8亿元,利税总额5000万元,成为衡阳市工业的脊梁,占湖南省机械工业七分之一强。成绩是很大的,但随着改革的不断深化,企业进入市场,要进行两个根本性转变,出现了不适应的情况:一是思想观念跟不上,二是物质条件不具备。突出表现是生产运行质量羞,经济效益逐年下降,即盈利额逐年减少,亏损额面逐年增加,深层次的问题是企业结构不合理。即在企业层次上,生产经营规模 Since the reform and opening up, especially in the last three to four years, great achievements have been made in the reform of the direct mechanical industry in Hengyang City. Our thinking is clear, planning is comprehensive, methods are effective, and the effect is good. It has successively carried out reforms in contracting operations, logistic separation, demarcation of small accounting units, public ownership, mergers and acquisitions, lease contracting, investment attraction, internal lead outreach, prior break, and stock cooperation. Last year, it achieved an industrial output value of 950 million yuan. Yuan, with a sales income of 1.08 billion yuan and total profits and taxes of 50 million yuan, has become the backbone of Hengyang’s industry, accounting for one-eighth of Hunan’s machinery industry. The scores are great, but as the reforms continue to deepen, companies entering the market must undergo two fundamental changes. There are cases of incompatibility: First, the ideological concepts cannot keep up, and second, the material conditions do not possess. The outstanding performance is the shame of production and operation, and the economic benefits have been declining year by year. That is to say, the amount of profit has been reduced year by year, and the amount of losses has increased year by year. The deep-seated problem is the unreasonable corporate structure. That is, at the enterprise level, the scale of production and operation