浅论评判企业潜亏的标准徐泓，方马林，陈伟潜亏是指企业潜在的亏损。它实际上有几种表现形式，如帐面上反映的利润掩盖着实际的亏损、帐面上的亏损额小于实际的亏损额、帐面上的利润额大于实际的利润额等。据财政部有关部门匡算，全国预算内企业的潜亏额就达５００亿元。... On the Criteria for Judging the Enterprise’s Potential Loss Xu Hao, Fang Malin, and Chen Wei Potential losses refer to potential losses of the company. It actually has several forms of expression, such as the profits reflected on the books cover the actual losses, the amount of losses on the books is less than the actual amount of losses, the amount of profits on the accounts is greater than the actual amount of profits, and so on. According to the calculations made by the relevant departments of the Ministry of Finance, the company’s budget deficit within the budget reached 50 billion yuan. ...