潜亏是当前企业会计报表信息失真的一种主要表现形式它的存在或使企业会计账面盈利大幅度增加,或使账面亏损额大为减少,或使企业会计报表由亏变赢。这种会计信息既没有参考价值,不能为确立经营目标提供决策依据,也使有限的资金不能取得更大的经济效益,同时 The potential loss is a main manifestation of the current corporate accounting information distortion. It exists or make a substantial increase in corporate accounting profit, or make a significant reduction in the carrying amount of losses, or to make the accounting statements of business by the loss to win. This accounting information has neither reference value, can not provide decision-making basis for establishing business objectives, but also limited funds can not achieve greater economic benefits, at the same time