经过十多年的经济体制改革,我国企业有了一定的生机和活力。然而,就整体经营状况看,还有相当的企业长期处于亏损状态。造成企业亏损的原因有多种,但笔者认为主要是经营者自我约束不强及监督机制没有发挥应有的作用所致。 After more than a decade of economic restructuring, our country’s enterprises have a certain degree of vigor and vitality. However, in terms of overall operating conditions, there are still quite a number of companies that have long been at a loss. There are many reasons for the loss of the company, but the author believes that the main reason is that the self-restraint of the operators is not strong and the supervision mechanism has not played its due role.