亏损企业如何进入市场的问题,是企业转换经营机制亟待解决的理论与实践问题。从宏观角度看,国家要建立产权管理机构,实行国有资产托管制,增加企业存量再流动再投入的渠道;同时建立产权交易规划中心、拍卖中心和救济中心,从而优化资产组合,实现国有亏损企业的保值和增殖,最终为国有亏损企业创造扭亏为盈的发展机会。从亏损企业自身的角度看,要彻底摆脱对政府的依赖,逐步完善经营机制,特别要完善资产的组合方式和运营方式,提高资产的流动性。资产的流动性是市场经济的一个显著特征。企业的活力主要表现在产权的流动性上,存量资产活了,企业的竞争能力就 The issue of how loss-making companies enter the market is a theoretical and practical issue that needs to be resolved in order to change the operating mechanism of enterprises. From a macro perspective, the state must establish a property rights management agency, implement a state-owned asset custodian system, increase the number of companies to restock and re-invest channels; at the same time establish a property rights trading planning center, auction center and relief center, so as to optimize the portfolio of assets and achieve state-owned loss-making enterprises. The preservation and proliferation of the state will ultimately create opportunities for state-owned loss-making enterprises to turn losses into profit. From the point of view of the loss-making enterprise itself, it is necessary to completely get rid of dependence on the government and gradually improve the operating mechanism. In particular, it is necessary to improve the combination and operation mode of assets and improve the liquidity of assets. The liquidity of assets is a prominent feature of the market economy. The vitality of an enterprise is mainly manifested in the liquidity of property rights. The stock assets are alive and the competitiveness of enterprises is