天津市油脂公司集油脂购销、加工、储备为一体,所属8个独立核算企业除生产工业用油外,还承担着油脂储备、市场供应等政策性业务。该公司生产的“月季花”、“金玫瑰”牌食用油曾一度畅销全国,大面积占领食油市场。但自1995年下半以来,市场形势变化,油源增多,价格下跌,出现亏损。到1996年6月末累计亏损达7000万元,所属8个企业已全部陷入商业滞销、加工停产、储油爆满、资金难以周转的困境。一、油脂企业从盈利到大面积亏损的主要原因:(一)“四个限制”使食油销量萎缩,收入锐减。1994年粮食、食油价格波动较大,天津市政府为稳定市场,保证居民供应,对食油经营提出了“限价、限量、限渠道、限外销”的政策。这个政策的实施,稳定了市场、控制了物价,但油脂企业的经营也由此出现了客户流失,销量锐减从而销售收入减少的局面。1995年,市油脂系统全年销售食油3.61万吨,比1994年减少2.59万 Tianjin Oil & Fat Company integrates the purchase, sale, processing, and storage of oils and fats. The eight independent accounting companies, in addition to producing industrial oils, also undertake policy services such as oil reserves and market supply. The company’s “Rose Flower” and “Gold Rose” brand edible oils were once sold well all over the country and occupied a large area of ​​the edible oil market. However, since the second half of 1995, the market situation has changed, oil sources have increased, prices have fallen, and losses have occurred. At the end of June 1996, the cumulative loss amounted to 70 million yuan, and all of the eight companies involved had fallen into the predicament of unsatisfactory commercial sales, processing and production suspension, full oil storage, and difficult funds turnover. First, the main reasons for the loss of profit from oil companies to large areas: (1) The “four restrictions” have caused the sales of edible oil to shrink, and the income has plummeted. In 1994, the prices of grain and edible oil fluctuate greatly. In order to stabilize the market and ensure the supply of residents, the Tianjin Municipal Government proposed a policy of “limit price, limit, channel, and export restrictions” on the operation of edible oil. The implementation of this policy has stabilized the market and controlled prices, but the oil and fat companies’ operations have also resulted in the loss of customers, the sharp drop in sales, and the decrease in sales revenue. In 1995, the city’s oil system sold 36,100 tons of cooking oil throughout the year, a decrease of 25,900 from 1994.