在财务大检查中,我们发现有些单位清理往来欠款,只注意销货款和其它往来欠款的回收,而不注意承包亏损款的回收,长期挂帐,越积越多。有人认为,既然是承包亏损,就无偿还能力,回收工作不好做。我认为,承包亏损后,究竟有无偿还能力不能一概而论,因为亏损的类型是多种多样的。一种是承包项目单一,又无家庭副业的承包户,由于管理不善或遇到自然灾害而形成的亏损,一般说来,这种承包亏损户在近期内确实无偿还能力,但在下一个年度或经营状况好了的情况下,就具备了一定的偿还能力,那时就应不失时机的做好亏损款的回收工作。另一种是既有承包项目,又有家庭副业,在这种情况下,往往承包项目亏了,但家庭副 In the financial inspection, we found that some units cleaned up the arrears and only paid attention to the recovery of the sales money and other related arrears, and did not pay attention to the recovery of contract losses, long-term debt accumulation, more and more. Some people think that since they are contracting losses, they have no repayment ability, and recycling work is not good. In my opinion, whether or not there is any repayment ability after contracting losses cannot be generalized because the types of losses are various. One is a contracted household with a single contracting project and no family sideline. Due to poor management or loss caused by natural disasters, generally speaking, this kind of contracting loss household will not be able to repay in the near future, but in the next year or In the case of good business conditions, we have a certain ability to repay, and then we should lose no time to do a good job of recovering money. The other is both contracted projects and family sideline businesses. In this case, the contracted projects are often deficient, but the family vice