财产的实际价值少于帐面价值,在未作损失处理以前,通常称之为“潜在亏损”。目前,这个问题在部分集体工业企业中比较严重。企业潜亏的表现大体有四个方面:一是家底不清,帐实不符,财产亏空没有申报;二是产品长期积压需要处理,但帐面价值远远高于现行售价,实际已经贬值;三是应收款项无法收回,呆帐未转;四是企业采取少提折旧、少(?)费用和少转销售成本等手法虚报盈利,是在“领导要面子、职工要奖金、会计做假帐”的情况下产生的。这些企业为什么要干这种“饮鸩止渴”的蠢事呢?对于这个问题,仅仅从企业领导者和有关人员的思想和作风上查找根源还是不够的,问题的症结所在,应该从集体工业现行管理体制和经营管理制度的弊端上深入剖析。首先,集体工业现现行管理体制不适合生产资料所有制的性质。集体工业企业是一定范围的劳动共同占有生产资料、共同劳功、共同分配劳动成果的独立的经侪组织,其管理体制必须体现集体企业自主经营、自负盈 The actual value of the property is less than the book value, which is often referred to as “potential loss” before the loss is dealt with. At present, this issue is more serious in some collective industrial enterprises. There are generally four aspects of the company’s performance in terms of potential losses: First, unclear household accounts, inaccurate accounts, no declared loss of property; second, long-term backlog of products needs to be handled, but the book value is much higher than the current selling price, and the actual value has depreciated; Is the receivables can not be recovered, bad debts have not been transferred; Fourth, the company to take less depreciation, less (?) costs and less transfer of cost and other means of false earnings, is in the "leader to face, employees want bonuses, accounting fraud account The situation arises. Why do these companies have to do this kind of stupid thing to “drink and quench thirst?” For this issue, it is not enough to just look for the root causes of the ideas and styles of business leaders and related personnel. The crux of the problem lies in the current management system of collective industries and The disadvantages of the management system are analyzed in depth. First, the current management system of collective industry is not suitable for the nature of the ownership of production data. Collective industrial enterprises are independent economic organizations that share a certain range of labor, share production materials, work together, and jointly distribute labor achievements. Their management systems must reflect the collective management of the collective enterprises and their own