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当前,企业潜亏问题已相当普遍和突出。据中国工商银行对全国10580户企业调查,企业明亏与潜亏之比为1:1.72。为进一步探索处理潜亏的有关问题,我们最近对河北省邢台市进行了实地调查。一、潜亏概况及分析邢台市共有市属预算内国营工业企业47户。其中,大中型企业21户,小型企业26户。据该市审计部门调查,上述47户企业中,有35户不同程度地存在潜亏问题,潜亏面达74.5%,累计潜亏额6237万元,明亏与潜亏之比为1:3.2。从潜亏的结构看,1990年底以前,库存产成品成本高于现价形成的潜亏共计3800万元,占潜亏总额的61%;盘亏和报废挂帐损失、“待处理”形成坏帐损失共计1417万元,占22.7%;少提折旧和大修基金、少
At present, the problem of the company’s potential deficit has become quite common and prominent. According to a survey of 10580 domestic enterprises conducted by the Industrial and Commercial Bank of China, the ratio of the company’s loss to the potential loss is 1:1.72. To further explore the issues related to handling potential losses, we recently conducted a field survey in Xingtai City, Hebei Province. I. Overview and Analysis of Potential Losses A total of 47 state-owned industrial enterprises were included in the budget of Xingtai City. Among them, there are 21 large and medium-sized enterprises and 26 small-scale enterprises. According to a survey conducted by the city’s auditing department, among the above 47 enterprises, 35 have varying degrees of hidden losses, with a potential deficit of 74.5%, a cumulative deficit of 62.37 million yuan, and a ratio of loss to deficits of 1:3.2. From the perspective of the structure of the potential loss, before the end of 1990, the total cost of the finished product of inventory was higher than the current price, totaling 38 million yuan, accounting for 61% of the total loss; the loss of disc losses and discarded debts, and the “to be processed” accounted for 1417 for bad debt losses. Ten thousand yuan, accounting for 22.7%; less depreciation and overhaul funds, less