企业潜亏是指企业在组织生产经营活动中,不是按照企业实际的经营状况,而是采用虚假手段人为的按照某种意愿,虚增企业的利润,掩盖了企业的亏损,对企业的生存和发展造成极大的危害。潜亏使企业的会计帐面盈利额虚增,使帐面亏损额大大减少,造成企业报表数据失真,实方虚盈,这样的会计信息严重失真,给经营管理带来了不良影响,经营管理者不能依据详实的会计信息进行正确的经营分析和决策,并将造成错误的经营决策,使 Enterprise latent loss refers to the enterprise in the organization of production and business activities, not in accordance with the actual business conditions, but the use of false means artificial in accordance with the wishes of some, inflated profits of enterprises, to cover up the business losses on the survival and development of enterprises Cause great harm. Potential loss of the business so that the accounting profits of the company inflated, so that the book loss greatly reduced, resulting in corporate data distortion statements, the actual virtual surplus, such a serious distortion of accounting information, to the management of the adverse effects of business managers Can not be based on detailed accounting information to conduct a correct business analysis and decision-making, and will result in wrong management decisions, so that