据有关部门统计，到1996年底，全国约有50％的小企业完成了改制。不可否认，我国公有企业，包括亏损企业的经营管理者，大多数是执行国家法律法规和政策规定，为国家、企业和职工利益着想的。但确有一部分企业亏损的根源在于经营管理者的不称职或腐败，部分职工生活困难的确与 According to the statistics of relevant departments, by the end of 1996, about 50% of the small enterprises in the country had completed the restructuring. It is undeniable that most of the managers and managers of public enterprises in our country, including the loss-making ones, are those that implement state laws, regulations and policies and are in the interest of the country, enterprises and employees. However, the root cause of the loss of some enterprises does lie in the incompetence or corruption of the managers. Some of the employees’ living difficulties are indeed