“潜亏”这一名称(也有人称之谓“隐性亏损”、“虚盈实亏”)近二年来在会计界广为流传。企业潜亏的范围之广、程度之深,已到了令人咋舌的地步,严重危害着国民经济的发展。最近,财政部颁发了《会计改革纲要(试行)》(以下简称《纲要》),提出了要建立有计划商品经济的新的会计模式。笔者就会计制度改革联想到企业潜亏问题谈点看法。 The term “latent loss” (also called “hidden loss”, “virtual profit real loss”) has been widely circulated in the accounting field for nearly two years. The extent of the potential business losses, the depth, has come to a staggering degree, seriously jeopardizing the development of the national economy. Recently, the Ministry of Finance issued the “Outline for Accounting Reform (Trial)” (hereinafter referred to as the “Outline”) and proposed a new accounting model for establishing a planned commodity economy. The author talked about the accounting system reform think of potential business problems.