潜亏的概念、潜亏的成因、潜亏的测算、潜亏的影响,是本文探讨的问题。 (一) 什么叫潜亏?笔者认为,是生产经营过程中客观存在的、为现行规章制度所允许的、待反映的亏损(含盈利、下同)。这里,有三个独立的但又互为关联的制约条件:首先,它是客观存在的。也就是说,这种待反映的亏损是在生产经营过程中实实在在的东西,并非人们杜撰编造的。二是为现行规章制度所允许的。这种“亏损”是同现行核算规程相关的产物。是现行的会计原则和规章制度所允许和认可的。三是待反映的。这种亏损以 The concept of the potential loss, the cause of the potential loss, the calculation of the potential loss, and the influence of the potential loss are the issues discussed in this paper. (I) What is the “potential loss”? The author believes that it is an objectively-existing loss that is allowed for the current rules and regulations to be reflected in the production and operation process (including profit, the same below). Here, there are three independent but interrelated constraints: First, it exists objectively. In other words, this kind of loss to be reflected is something that is real in the process of production and management, and it is not people’s creation and fabrication. The second is what the current rules and regulations allow. This “loss” is a product related to the current accounting procedures. It is permitted and recognized by current accounting principles and regulations. The third is to be reflected. This kind of loss