1 亏损企业共性问题 目前,企业亏损是比较普遍的现象。就其客观原因来说,有的是因为历史包袱沉重,有的是出于原先的优惠政策被取消,有的是受国际市场的干扰,如此等等。但从实际情况来看,除上述原因外,相当一部分企业的亏损属于人为的主观努力不足造成的,而主观方 1 Common problems of loss-making enterprises At present, the loss of enterprises is a relatively common phenomenon. For their objective reasons, some of them are because of heavy historical burdens, some were cancelled out of original preferential policies, some were interfered by international markets, and so on. However, judging from the actual situation, in addition to the above reasons, a considerable part of the company’s losses are caused by the lack of artificial subjective efforts, while subjective parties