目前各企业都较为普遍地存在着程度不一的隐性亏损问题,除客观上的原因外,现行会计制度和成本核算方法中的某些规定不适应当前改革的形势也是形成隐性亏损一个重要的原因。例如:(1)历史成本计价问题。这是一种“以不变应万变”的计价方法,显然不能适应价格开放后的新情况。(2)采用完全成本法问题。采用完成成本法计算产品成本时,如遇市场疲软,生产任务不足,而固定费用并不减少的情况,会使当期的产品销售成本比实际水平低,这部分低于实际水平的差额,将会在以后的会计期间以利润减少的形式反映出来,使企业背上隐性亏损的包袱。(3)稳健原则问题。目前我国在会计核算上不考虑稳健原则,象近年来受“三角债”的影响,企业间相互拖欠严重,坏帐损失不少,若平时不作处理,不仅会产生隐性亏损,而且今后一旦作为损失处理时。会使企业无法承受。笔者的意见是:(1)由于我国的物价政策要受宏观调 At present, all companies have a wide range of recessive losses. Except for objective reasons, some regulations in the current accounting system and cost accounting methods are not suitable for the current reform situation and are also important for forming hidden losses. s reason. For example: (1) Historical cost pricing problem. This is a method of “invariable change,” which obviously cannot adapt to the new situation after price liberalization. (2) Adopt the full cost approach. When calculating the product cost using the completion cost method, if the market is weak and the production task is insufficient, the fixed cost will not be reduced, which will cause the current product sales cost to be lower than the actual level. This part is lower than the actual level difference, and will In the subsequent accounting period, it will be reflected in the form of reduced profits, so that the company will bear the burden of implicit losses. (3) Problems with sound principles. At present, China does not consider the principle of soundness in accounting, as it has been affected by the “triangular debt” in recent years, and companies have experienced serious defaults and bad debt losses. If they do not deal with it at ordinary times, they will not only generate hidden losses, but also will lose money in the future. When processing. It will make the business unsustainable. The author’s opinion is: (1) As China’s price policy is subject to macroeconomic adjustment