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山东康瑞矿业有限公司（化名）系某市一家地方国有煤矿,现有职工3500人,企业总资产1.5亿元,1995年底企业负债率为26.9％。1996年企业实现销售收入9700万元,利税2300万元。曾多次被各级政府评为“明星企业”。然而,就是这样一个效益较好的地方明星企业,在1997年以后的数次改革中,不但没有达到预期的目的,反而付出了巨大的改革成本,导致企业效益大幅度下滑。
Shandong Kangrui Mining Co., Ltd. (a pseudonym) is a local state-owned coal mines in a city, the existing staff of 3500 people, total assets of 150 million yuan, the end of 1995 corporate debt rate of 26.9%. In 1996 the company achieved sales revenue 97 million yuan, profits and taxes 23 million yuan. Has repeatedly been at all levels of government as “Star Enterprise.” However, it is such a good place for local star enterprises. In several reforms after 1997, not only failed to achieve the intended purpose, but instead paid a huge reform cost, resulting in a substantial decline in corporate profits.