对一般亏损企业来讲,除了国家政策因素影响之外,每个企业的亏损都有其自身的主观原因。只要能够在主观方面找到扭亏的对策,扭亏或减亏是完全有可能的。特别对那些长期经营不善、管理混乱的亏损企业,扭亏更是大有希望的。因此,对企业扭亏应抱有信心。但也应清醒地认识到,影响企业亏损的原因实际上是经济内部深层矛盾的集中反映。它的成因是多方面的,也是十分复杂的,希望一下子解决多年来沉积下来的亏损问题,势必会“欲速而不达”。因而,当前扭亏工作要循序渐进,切忌急于求成。煤炭、石油两大行业,近几年亏损直线上升,其重要的原因就是价格偏低。这不仅给国家财政带来了沉重的负担,也影响了这两大支柱行业的发展。对这类企业的扭亏,尽管眼睛向内,挖掘内部潜力仍很重要,但扭亏的根本出路还在于调整产品价格,改变比价关 For loss-making enterprises in general, in addition to the impact of national policy factors, each company’s losses have their own subjective reasons. It is entirely possible to turn losses or reduce losses as long as you can find the measures to turn deficits subjectively. Especially for those loss-making enterprises that have been poorly managed and chaotic for a long time, turning losses into losses is even more promising. Therefore, we should have confidence in turning losses into losses. However, it should also be clearly realized that the cause of the loss of the enterprise is actually the concentrated reflection of the deep-seated contradictions within the economy. Its causes are manifold and complex, and it is hoped that the problem of losses deposited over the years will be solved at once, and it is bound to “go without speed”. Therefore, the current work to turn losses should be gradual and should not be eager to achieve success. In the coal and petroleum industries, the losses have risen sharply in recent years. The important reason is that prices are low. This not only brought a heavy burden on state finances, but also affected the development of these two pillar industries. It is still very important for these enterprises to turn deficits, despite the fact that their eyes are inward, and it is still important to tap their internal potential. However, the fundamental way out is to adjust the price of products and change the price.