目前,国企改革正处于攻坚阶段,国家相继出台了一系列宏观政策,以扶持国有企业特别是部分亏损严重的国有工业企业早日脱困。困难企业也都制定了一系列脱困计划,大都提到诸如“盘活存量资产,加速流动资金周转”等词句。笔者认为,企业扭亏中不宜笼统提加速流动资金周转,原因有二。首先,企业亏损的成因是多方面的,亏损类型也是多样的。在进行企业诊断,找出亏损主要原因的同时,还要区分开是政策性亏损还是经营性亏损;是季节性亏损还是常年性亏损;是某几个产品亏损还是系列产品族亏损;是分摊期间费用前亏损还是分摊期间后亏损等等。有的企业亏损 At present, the reform of state-owned enterprises is at a crucial stage. The government has successively promulgated a series of macroeconomic policies to help state-owned enterprises, especially some state-owned industrial enterprises that have suffered serious losses, get out of their difficulties as soon as possible. Difficult enterprises have also formulated a series of plans to extricate themselves from difficulties, most of which refer to such phrases as “activating stock assets and accelerating liquidity turnover”. I believe that companies should not be generalized turnaround in quick turnover of liquidity, for two reasons. First of all, the causes of corporate losses are many, the types of losses are diverse. In the business diagnosis, to identify the main reason for the loss, but also to distinguish between policy-loss or operating loss; is a seasonal loss or perennial loss; is a few product loss or loss of a family of products; is the sharing period Ex-fee loss or loss after the sharing period and so on. Some companies lose money