随着三年治理整顿的结束和新一轮发展热潮的掀起，我国的企业改革巳进入新的发展时期。在两轮承包向产权制度改革迈进的过程中，我们通过对一些困难、特困企业的调查，发现企业陷入困境不完全是国家收紧银根、加大宏观调控力度所制，而且与企业管理中出现的理论偏差有一定关系? With the end of the three years of governance and the upsurge of a new round of development, China’s corporate reforms have entered a new period of development. During the process of the two rounds of contracting to the reform of the property rights system, we have investigated the difficulties and difficulties of the enterprises and found that the difficulties of the enterprises are not completely due to the state tightening monetary policy and intensifying macro-control efforts, but also appear in the management of enterprises. The theoretical deviation has a certain relationship?