企业潜在亏损透视

• 作 者: 库页诗 唐建伯
• 出 处: 经营与管理
• 发表日期: 1991年10期
• 关键词: 企业银行 经营承包责任制 经营过程 潜亏 改革政策 盘亏 利润指标 管理体制 销售收入 亏损企业

企业潜在亏损,是指没有被认识或没有被从量上反映出来的企业在生产经营过程中实际发生的各种经济损耗。我们知道,目前绝大多数企业实行了不同形式的经营承包责任制,这对于调动企业和广大职工的积极性,推动企业生产的发展,保证各地财政增收起到了积极的作用。但是,由于企业改革政策的不配套,承包办法不够完善,管理体制不健全等等,一些企业的法人

The potential loss of an enterprise refers to various economic losses actually incurred by the enterprise in the course of production and management that have not been recognized or have not been reflected in quantity. We know that the vast majority of enterprises currently implement different forms of contract responsibility system for management, which is to mobilize the enthusiasm of enterprises and employees, promote the development of enterprise production, and ensure that local financial revenue has played an active role. However, due to the incompatibility of corporate reform policies, inadequate contracting methods, unsound management systems, etc., some corporate legal persons