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潜亏是指企业未在年度损益中反映出来的各种费用开支和流动资产损失,包括少摊少转费用、呆帐挂帐損失、库存产品成本高于现价损失、各种存货与发出商品盘亏和损失等内容。这种情况,在目前中央与地方企业中普遍存在。其原因,一是动力机制与约束机制不配套,企业缺乏事前、事中、事后控制相结合的综合约束机制;二是“分灶吃饭”的财政体制与企业财务管理体
The “potential loss” refers to the various expenses and losses of current assets that are not reflected in the annual profit and loss of the company, including low-spending and low-cost expenses, losses from bad debts, inventory product costs higher than current price losses, and various inventory and issued commodity losses. And loss, etc. This situation is prevalent in central and local enterprises. The reasons are: first, the impetus mechanism is not matched with the restraint mechanism; the enterprise lacks a comprehensive restraint mechanism combining pre-event, post-event, and post-event controls; second, the fiscal system of “separate stoves to eat” and the corporate financial management body.