从总体上讲，深圳企业的改革还只是初步的，基本上还处在放权让利的政策调整阶段。目前看来，国家对特区的一些优惠政策已逐渐变成普惠政策，一些企业在国家最近各项改革措施出台后已出现费用上升、效益下降、亏损增加。债务严重的问题，个别企业甚至连税款也难以如期上缴。这 Generally speaking, the reform of Shenzhen enterprises is only preliminary, and it is basically still in the stage of policy adjustment of decentralization and profit sharing. At present, it seems that some of the preferential policies of the state for the SAR have gradually become general policies. Some companies have experienced rising costs, reduced benefits, and increased losses after the country’s most recent reform measures were introduced. With regard to the serious debt problem, it is difficult for individual companies to pay taxes even as scheduled. This