●1991年全国工业企业亏损面比上年增长16个百分点,目前约有1/3的工业企业处于亏损状态,但对大多数亏损企业没有刚性制约,成为我国社会经济中的一个基本矛盾。为此,必须建立一套亏损企业厂长的激励机制。 ●In 1991, the loss level of industrial enterprises across the country increased by 16 percentage points compared with the previous year. At present, about one-third of industrial enterprises are in a state of loss, but there is no rigid restriction on most of the loss-making enterprises, which has become a basic contradiction in China’s social economy. To this end, it is necessary to establish an incentive mechanism for the director of a loss-making enterprise.