适应市场经济,转换国有企业经营机制,其目的就是要把企业推向市场,使之真正成为自主经营、自负盈亏、自我发展、自我约束的商品生产者和经营者,其中最关键的是要做到自负盈亏。这是判断企业活力大小的决定性因素。对于国有企业能否做到自负盈亏和怎样做到自负盈亏的问题,笔者谈谈自己的一点看法。一、国有企业自负盈亏的可能性所谓自负盈亏,就是企业不论是盈利还是亏损,都得对自己的生产经营成果负责,它实质上是一种经济利益的分享或责任的分担。企业盈利了,必须按一定的程序和规定,在国家、企业和职工三者之间进行分配, In order to adapt to the market economy and transform the operating mechanism of state-owned enterprises, the purpose is to push the company to the market, so that it can truly become a producer and manager of self-management, self-financing, self-development, and self-restraint. The most important thing is to do To self-financing. This is a decisive factor in judging the size of the company’s vitality. Regarding the issue of whether state-owned enterprises can achieve their own profits and losses and how to achieve their own profits and losses, the author talks about his own views. I. The possibility of state-owned enterprises’ own profits and losses The so-called “self-financing” means that whether an enterprise makes a profit or a loss, it must be responsible for its own production and operation results. It is essentially a sharing of economic benefits or sharing of responsibilities. If the enterprise is profitable, it must be distributed among the state, the enterprise, and the employees according to certain procedures and regulations.