刍议潜亏成因与对策

• 作 者: 李炳煌
• 出 处: 企业经济
• 发表日期: 1993年01期
• 关键词: 潜亏 经营亏损 企业财务 修理费用 企业留利 销售费用 自我制约 产品积压 机制转换 频率

近年来,在我国经济领域中出现了一个使用频率较高的新名词——潜亏。其大意为:企业实际发生亏损而未正式在帐面上反映出来的经营亏损。潜亏的种种表现一是瞒报经营中的各种损失。企业为了追求帐面利润,对各种损失中有意不消化而长期挂帐待摊。因此,帐面以外的潜亏愈积愈多。

In recent years, a new term with a high frequency of use has emerged in the economic field of China—hidden losses. The general idea is that the company actually incurred losses and did not formally report operating losses on the accounts. One of the various performances of the potential loss is to report various losses in the business. In order to pursue book profits, the company intends to apportion long-term debts for various losses. As a result, there are more and more hidden losses outside the book.