国有企业亏损面超过40％,且有持续、扩大的趋势。原因何在?理论界和实际工作者对此作了较为深入的讨论,已有的共识是:机制不活、负担过重、宏观环境不宽松等。应当承认,这些确实是造成国有企业困难的重要原因,转换机制、建立现代企业制度是搞活国有企业的关键。但能不能由此认为,只要现代企业制度建立了,过重的负担减轻了, The loss of state-owned enterprises is more than 40%, and there is a continuous and expanding trend. What are the reasons? Theoretical circles and actual workers made a more in-depth discussion on this issue. The consensus that has been reached is that the mechanism is not viable, the overburdens are overburdened, and the macroeconomic environment is not loosened. It should be admitted that these are indeed the important reasons for the difficulty of state-owned enterprises. The mechanism of transformation and the establishment of a modern enterprise system are the key to activating state-owned enterprises. But can we therefore think that as long as the modern enterprise system has been established, the burden of overweight has been lightened,