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潜亏即潜在亏损,是指帐面报表尚未表现出来的亏损或减利的损失。潜亏是一个“无底洞”,一方面使企业数据失真,掩盖了经营管理中的矛盾与问题,影响企业正常经营,导致企业资金紧张,危及银行信贷资金,损害国有资产的完整,增大了风险机率;另一方面,造成企业虚增财政收入,最终导致国民收入超前分配,助长了通货膨胀,加剧了社会总供给与总需求之间的矛盾。因此,采取措施,尽快根治潜亏是当前深化企业改革一个紧迫的课题。笔者提出以下两方面对策:
A potential loss, which is a potential loss, refers to a loss that has not yet been shown in the book statement or a loss that reduces profits. The potential loss is a “bottomless hole”. On the one hand, it distorts enterprise data, obscures contradictions and problems in business management, and affects normal business operations. As a result, the company’s funds are tight, endangering bank credit funds, damaging the integrity of state-owned assets, and increasing the risk probability. On the other hand, resulting in inflated financial revenues of enterprises, leading to the leading distribution of national income, contributed to inflation, aggravated the contradiction between total social supply and total demand. Therefore, it is an urgent topic for the current deepening of corporate reforms to take measures to cure potential losses as soon as possible. The author proposes the following two measures: