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由于建筑市场竞争激烈,建筑工程“僧多粥少”,建筑企业在困境中艰难维持,很多企业出现亏损。即使是盈利的企业,也不同程度地存在潜亏。潜亏问题已成为干扰企业经济运行,影响企业发展的巨大隐患。根治潜亏成为治理企业经营环境,促进企业发展的重大课题。 一、潜亏的实质与成因 所谓潜亏,是指企业在生产经营活动中已经发生或将要发生的潜在净损失,因其尚未在企业财务决算的损益中反映,故称潜亏。一旦如实在损益中反映,潜亏就是明亏。 企业潜亏的成因错综复杂。潜亏之所以不能自动、适时、如实地反映到当期财务损益中,主要是由机制和人为因素两方面原因造成的。
Due to fierce competition in the construction market, construction projects are “overcrowded” and construction enterprises are struggling to maintain their difficulties. Many enterprises suffer losses. Even a profitable business, but also to varying degrees, potential losses. The problem of potential loss has become a huge risk that interferes with the economic operation of enterprises and the development of enterprises. The cure for potential deficiency has become a major issue for governing the business environment and promoting the development of enterprises. First, the essence and causes of latent loss The so-called latent loss, refers to the business in production and business activities has occurred or is about to occur potential net loss, because it has not yet reflected in the corporate financial statements of profit and loss, it is said that the potential loss. Once truthfully reflected in the profit and loss, the loss is a clear loss. The reasons for the potential business losses are complicated. The reason why latent losses can not be automatically, timely and faithfully reflected in current financial gains and losses is mainly caused by two factors: mechanism and human factors.