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外贸企业超亏挂帐的成因及对策何绪辉，黄学炳外贸企业超亏挂帐严重危及到外贸企业的生存和发展。就德阳市预算内外贸企业超亏挂帐的情况看，１９９３年末超亏挂帐５８７８万元．超亏挂帐的企业达８１％之多．挂帐企业职工人数占全部企业职工人数的８２％，潜亏损失预计达...
The causes and countermeasures of the foreign trade enterprises’ excessive debts and losses He Xuhui and Huang Xuebing’s over-debt with foreign trade companies seriously threatens the survival and development of foreign trade enterprises. As for the Deyang City budget foreign trade enterprises’ over-debt and their debts, the loss of accounts at the end of 1993 was 58.78 million yuan. Over 81% of the companies that have lost their debts are as many as 81%. The number of employees in debt collection companies accounts for 82% of the total number of employees in the company, and the potential losses are expected to reach...