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当前,部分物资企业存在大量潜亏,妨碍企业的自身发展和社会经济效益的提高,必须引起重视。一、物资企业潜亏现象及原因潜在亏损,是指企业帐面少亏或不亏,而经营过程中实际亏损的一种虚假现象。它主要表现为两种形式,一是亏损企业帐面亏损仅是实际亏损的部分反映;一是盈利企业中实际也隐藏着相当数额的亏损。形成企业潜亏的原因是多方面的,但主要的是人为的原因。
At present, some material companies have a large amount of potential losses, which hinders the development of enterprises and the improvement of their social and economic benefits, and must be taken seriously. I. Potential losses of material companies and their potential losses refers to a false phenomenon in which the company’s books suffer losses or losses, while the actual losses in the course of operations are false. It mainly manifests itself in two forms. First, the book loss of a loss-making company is only a partial reflection of the actual loss. First, a substantial amount of losses are actually hidden in profitable companies. There are many reasons for the formation of a company’s potential loss, but the main reason is man-made.