分析了“国有企业潜亏”的诸多原因。指出了“国有企业潜亏”造成了虚盈实亏 ,吞噬企业资产 ,导致企业成为“空壳”;“蚕食”信贷资金 ,造成社会资金供求紧张 ;资金核算失真 ,导致管理决策失误 ,宏观调节失控等严重危害 This article analyzes many reasons why the state-owned enterprises lose profits. It points out that the “latent loss of state-owned enterprises” has caused the virtual profit and real loss, swallowed the assets of enterprises, resulting in enterprises becoming “empty shell”; “eroded” credit funds, resulting in tight supply and demand of social funds; distortion of capital accounting, resulting in management decision- And other serious harm