企业亏损是转换企业经营机制,把企业推向市场的经济难题。据有关部门统计,全国预算内国营企业5年来亏损额增加了3倍,1992年亏损面达32.5%。如果再加上企业潜亏,企业挂帐,亏损问题则更加严重。而目前这部分企业之所以能维持生存,主要靠银行贷款,如果这部分贷款长期被吊帐、坏帐占用,对银行的资金运营和加强银行对经济生活的宏观调控非 Loss of enterprises is an economic difficulty in transforming the company’s operating mechanism and pushing the company to the market. According to statistics from relevant departments, the state-owned enterprises in the national budget have experienced a three-fold increase in losses over the past five years. In 1992, the loss reached 32.5%. If coupled with the company’s potential losses, the company’s debt is even more serious. At present, this part of the company is able to maintain its survival, mainly rely on bank loans, if this part of the loan is long occupied by dangling accounts, bad debts, the bank’s capital operations and strengthen the bank’s macroeconomic control of economic life is not