企业亏损停产，职工下岗待业，对社会和个人造成了巨大的压力和困难。引导扶助亏损企业转困，摆脱危机，是各级政府及企业面临的迫切问题。研究中国三安公司从1993年严重亏损，到现今年赢利千万元的动因，无疑会对在困境中探索的企业有所启迪。中国机械工业第三安装工程公司始 Loss of production and production ceased, and employees were laid off and left to work, causing tremendous pressure and difficulties for society and individuals. Guiding the loss-making enterprises to turn difficulties and get rid of the crisis is an urgent problem faced by governments and enterprises at all levels. The study of the reasons why China’s Sanan Company suffered a serious loss from 1993 to the current profit of 10 million yuan this year will undoubtedly enlighten the companies that have explored the difficulties. China Machinery Industry Third Installation Engineering Company