广州化学试剂厂1990年实际亏损121万元。面对困境,厂长带领一班人一层层的剖析原因,一致认为,企业亏损虽然客观上是受到国家紧缩政策的影响,但更主要的是企业生产远未达到月产值160万元的盈亏平衡点,而生产上不去的症结在于企业内部管理上责权利严重脱节,分配上存在平均主义,严重地挫伤了职工的积极性。针对这 Guangzhou Chemical Reagent Factory incurred an actual loss of RMB 1.21 million in 1990. Faced with the predicament, the factory manager led a group of people to analyze the reasons one layer at a time. They all agreed that although the loss of the enterprise is objectively affected by the national tightening policy, the main reason is that the company’s production is far from reaching a monthly output value of 1.6 million yuan. The crux of the balance, and the fact that production can not be maintained, lies in the fact that the internal management of the company is seriously responsible for the loss of rights and there is egalitarianism in the distribution, which seriously dampens the enthusiasm of the employees. For this