当前国有企业存在的突出问题是,国有工业企业亏损严重:亏损面广、亏损额大,亏损的地区增多,亏损的行业集中,亏损企业职工人数增加。对这些问题必须引起高度重视。企业发生亏损的原因是多方面的,有客观的,有主观的,主要原因仍然是结构低下、管理松弛、资金紧缺、体制不顺、机制不活。这些问题是多年积累的结果,不在所有制本身,是可以通过深化改革逐步解决的。如何做好当前的扭亏增盈工作?一要统一认识。现在一提到亏损问题,有的说是国家宏观政策影响,有的说是企业效益转移。现在企业财务会计制度和企业税收制度已基本统一,除与外商投资企业有些差别外,同一产品各种所有制性质的企业税负是平 The current outstanding problem with state-owned enterprises is that state-owned industrial enterprises suffer serious losses: they have a wide range of losses, a large amount of losses, and an increase in loss-making regions. Loss-making industries are concentrated, and the number of employees in loss-making enterprises increases. These issues must be given great attention. The causes of losses incurred by enterprises are many, objective, and subjective. The main reasons are still low levels of structure, loose management, shortage of funds, unfavorable institutions, and inactive mechanisms. These problems have been the result of many years of accumulation. Without ownership, they can be solved gradually by deepening reforms. How to do a good job in the current work of turning losses into losses? Now that we have mentioned the issue of loss, some say that it is the impact of the country’s macroeconomic policies, and some say it is the transfer of corporate profits. Currently, the corporate financial accounting system and the corporate taxation system have basically been unified. Except for some differences with foreign-invested enterprises, the corporate tax burden of the same product with various ownership systems is flat.