论文部分内容阅读
近几年,随着国家经济体制改革的深入,一些深层次矛盾集中暴露出来。兵团国有大中型工业企业还不适应市场经济的要求,经营机制不活,加上技术创新能力不够,债务和社会负担沉重,富余人员过多,致使生产经营艰难,亏损严重。根据兵团审计局1998年对兵团18家国有大中型工业企业1997年经营状况的审计结果显示,18家企业当年亏损4.16亿元,累计亏损9.19亿元。有的企业亏损呈上升趋势。因此,我们有必要认真分析这些企业亏损的主要原因并加以研究解决,使其尽快摆脱困境。原因之一:面对市场竞争,企业缺乏应变能力面对竞争激烈的市场,企业的主导产品品种少,档次低,不具备竞争力,产品严重滞销、难以变现。截止1997年末,兵团审计局审计的这18家企业库存产成品已达4.91亿元,应收账款4.20亿元,两
In recent years, with the deepening of the reform of the national economic system, some deep-rooted contradictions have been exposed. The state-owned large and medium-sized industrial enterprises of the Corps did not yet meet the requirements of a market economy. The operating mechanism was not viable. In addition, the capability of technological innovation was not enough, the debt and social burden were heavy, and the excess surplus staff led to the difficulties in production and operation and the serious losses. According to the audit conducted by the Bureau of Corps Audit Bureau on the operation status of 18 state-owned large and medium-sized industrial enterprises in 1997 in the Corps, the losses of these 18 enterprises amounted to 416 million yuan and the accumulated losses were 919 million yuan. Some corporate losses are on the rise. Therefore, it is necessary for us to carefully analyze the major causes of the losses of these enterprises and study and solve them so that they can get out of their predicament as soon as possible. One of the reasons: In the face of market competition, enterprises lack the ability to respond In the face of fierce competition in the market, enterprises have fewer varieties of leading products, lower grades and are not competitive. They are seriously unsalable and hard to realize. By the end of 1997, the finished products inventory of the 18 enterprises audited by the Corps Audit Bureau reached 491 million yuan, with 420 million yuan of accounts receivable,