企业亏损的内因分析及治理对策———以深圳中华自行车股份有限公司为例摘要企业亏损是指收支无法平衡，赤字居高不下，经营不善造成的亏损。公司在国内社会经济发展中具备关键价值，公司还是社会经济发展的现实源泉与促进科技持续发展的主要动力。企业亏损越来越成为经济发展过程中的一个难题。近些年，追随者改革开放的脚步，在促进国家经济发展的时候，公司经济发展效率持续提升，然而公司亏损也在增多，乃至超过同其经济发展速度。而国内公司亏损的因素各不相同，主要是社会调控、政府相关方针政策等因素，然而大部分是自身内部经营部分，很多呆板守旧的自行车企业因为自身的和经营管理不善，导致企业连年亏损。由此提出可一系列对策及建议，比如建立健全管理模式，增强经营者责任意识，加大创新力度，建立多元的融资市场等，进而改变企业亏损现状，提高市场竞争力，加强企业盈利能力，促进国民经济健康稳定持续发展。关键词：亏损内因；企业；改革ABSTRACTThelossofabusinessreferstoitsinabilitytobalanceitsincomeandexpenditureLossescausedbyhighdeficitsandpoormanagementSomeoldbicycleenterprisesarefacingincreasinglyfiercecompetitionforstaffmanagementduetopoorassetmanagementequipmentagingassetstructureunreasonableinvestmentmanagementimpropermanagementsystemandinadequatemanagementsystem.Theproblemsthatarenotgoodatinnovationleadtoaseriesofannuallossesbyenterprisesandthusaseriesofsuggestionsareputforward.Forexample,optimizingthemanagementoffixedassetstofindoutsomeproblemsinthemanagementoffixedassetsMakefixedassetsoptimizeandoptimizeEnterpriseCapitalstructureestablishakindofreasonableenterprisestructureandincentivemechanismthatcanplayaneffectiverole;perfectenterprisestructure;perfectenterprisemanagementsystem;setupeachfunctionaldepartment'sjoballocation.AuthorityandresponsibilityofthemanagementImprovingtheIndependentInnovationabilityofEnterprisesandestablishingtheTechnologyInnovationsystemofthecombinationofIndustry,LearningandResearchorientedbyEnterprisesasthemainMarket,andthenchangingthepresentsituationoflossofEnterprises,enhancingtheMarketCompetitivenessandstrengtheningtheprofitabilityofEnterprisestopromotethehealthy,stableandSustainableDevelopmentoftheNationaleconomykeyword，Internalcauseofloss。EnterprisereformKeywords:Internalcauseofloss;Enterprise;Reform目录1前言.................................................................................................................................................................12企业亏损内因的概述.......................................................................................................................................12.1企业亏损的相关含义....................................................................................................................................12.1.1企业亏损.....................................................................................................................................................12.1.2财务报表.....................................................................................................................................................22.2企业治理........................................................................................................................................................22.2.1企业治理的含义.........................................................................................................................................22.2.2企业治理方式......................................................................
