山海关桥梁厂从1958年以来,生产跃进,成绩很大,但是对企业管理却一度有所放松。有些制度执行得不好或者流于形式,有些必要的表报和会议制度没有坚持下来。专业管理的削弱对经济核算十分不利,再加上生产中有片面追求产值和不注意经济效果的偏向,以及其他一些客观上的原因,致使产品成本和流动资金占用额逐渐有所上升, Since 1958, Shanhaiguan Bridge Factory has made great achievements in production, but it has relaxed its management. Some systems have not been implemented well or are in formality. Some necessary reporting and meeting systems have not been adhered to. The weakening of professional management is very unfavorable to economic accounting. Coupled with the one-sided pursuit of production value and the bias of not paying attention to economic results in production, and other objective reasons, the product cost and the occupation of liquidity have gradually increased.