浦东新区凌桥乡,由于交通不便,非农产业发展较慢,集体经济比较薄弱,而已有的集体企业又存在民主决策机制不健全,职工主人翁意识淡薄,经营者负盈不负亏等弊端。这个乡通过内审发现,仅1990年和1991年两年,企业虚盈1100多万元,占到上报利润数的39％。为了进一 In Lingqiao Township, Pudong New Area, due to the inconvenience of transportation, the non-agricultural industry is developing slowly and the collective economy is relatively weak. However, existing collective enterprises also have the disadvantages of unsound democratic decision-making mechanisms, weak employee ownership, and negative balance between the operator and the company. The township found through internal audit that only two years in 1990 and 1991, the company had a surplus of more than 11 million yuan, accounting for 39% of the reported profits. In order to enter