企业经营和产出切近市场,必有一个“度”。站在企业竞争力的高度看企业沉没成本,会看得更明白些。国有企业往往存在投资过度、检修过度、修理过度的情况。凡此种种,累积下来,从会计年度财务报表分析,造成的成本、资金耗费是非常惊人的。 Enterprises operating and output close to the market, there must be a “degree ”. Standing on the height of the competitiveness of enterprises to see the sunk costs, will see more clearly. State-owned enterprises often have over-investment, overhaul and over-repairs. All these kinds of accumulated down from the financial statements of fiscal year analysis, the resulting cost, capital expenditure is very alarming.