企业按其经营成果的大小,可以划分为盈利较多的企业、微利企业与亏损企业。对于后两类企业,需要采取措施预防破产或实行破产清理。东欧各国微利与亏损企业数量颇大。例如,匈牙利1986年有400个经济单位濒临破产,亏损的国营企业与合作社企业61家,亏损的国营农场与农业合作社132家。微利的国营企业与合作社企业1986年初有1891家。企业运行微利与亏损有种种原因,应区别不同情况进行处 According to the size of their operating results, enterprises can be divided into more profitable enterprises, low-profit enterprises and loss-making enterprises. For the latter two types of enterprises, it is necessary to take measures to prevent bankruptcy or implement bankruptcy liquidation. The number of profit-making and loss-making enterprises in Eastern Europe is quite large. For example, Hungary had 400 economic units on the verge of bankruptcy in 1986, 61 loss-making state-owned and cooperative enterprises, and 132 loss-making state farms and agricultural co-operatives. The profit-making state-owned enterprises and cooperatives had 1891 in early 1986. There are various reasons for the low profit and loss of the company’s operation.