20世纪80年代初是国企改革的重要时期,也是上海小三线建设军转民的艰难时期,位于皖南和浙西的上海小三线企业是盈利还是亏损并无确定说法,官方文件与职工口述史相互矛盾。深入分析官方文件与口述史产生矛盾的原因,以及上海小三线企业的所谓盈与亏,可以发现,处于计划经济向市场经济转型时期的上海小三线企业,既容易获得政府财政补贴,又拥有大量自主权。但国企改革初步阶段,市场监管措施空缺,使政府补贴滥用于很多无实际作用的地方。上海小三线后方企业账面上虽是迅速扭亏为盈,但企业未能将盈余资金用到实处,造成大量资源浪费,企业实际出现“盈而反亏”的现象,上海小三线的军转民也因此以亏损而告终。 The early 1980s was an important period for the reform of state-owned enterprises. It was also a difficult time for the construction of the third-generation small army in Shanghai to transform itself into a civilian. There were no definitive statements about whether the third-tier small and medium-sized enterprises in Shanghai and southern Zhejiang were to make profits or losses. contradiction. In-depth analysis of the reasons for the contradiction between official documents and oral history and the so-called surplus and deficit of Shanghai’s small and medium-sized enterprises show that small and medium-sized enterprises in Shanghai, which are in the transition from a planned economy to a market economy, can easily obtain government financial subsidies and a large Autonomy. However, in the initial stage of state-owned enterprise reform, market supervision measures were vacant, causing government subsidies to be abused in many places where there was no real role. Although the company behind the small three lines of Shanghai quickly turned losses into profits, the enterprises failed to carry out the surplus funds and caused a lot of waste of resources. The actual emergence of “surplus and profit” phenomenon in Shanghai’s small three-line military People also ended in loss.