沈阳小型拖拉机厂(以下简称小拖)具有近40年的厂史,曾经小有名气:70年代该厂生产的金牛12型手扶拖拉机曾荣获辽宁省机械产品第一块国家质量金牌,被机械部授予“全国手扶拖拉机行业排头兵”;80年代初,该厂又生产出我国第一台微型载货汽车,填补了国内空白,工厂也显得红红火火,一派生机。然而,自1989年起不拖却连续6年亏损,截至1994年末,资产负债 The Shenyang Small Tractor Plant (herein referred to as the small tractor) has a history of nearly 40 years and was once a little famous: In the 1970s, the Taurus 12-type walking tractor produced by the plant was awarded the first national quality gold medal for mechanical products in Liaoning Province and was used by machinery. The Ministry awarded the “National Walking Tractor Industry Leader”; at the beginning of the 80’s, the plant produced China’s first micro-carrying vehicle, filling the gaps in the country, and the factory also appeared bright and vibrant. However, since 1989, it has not dragged its losses for six consecutive years. As of the end of 1994, the balance sheet