一、从企业的潜亏谈起时下,全民所有制企业潜亏严重。根据工商银行对全国1万多全民所有制企业调查表明,存在潜亏的企业多达63％,潜亏金额合计108.3亿元(摘自1991年5月1日《经济日报》)。潜亏无疑是企业经营中的一大隐患,它对国民经济的危害性不容低估。因此,如何抑制潜亏,做到防患于未然,已成为会计工作的热门话题。 First, from the potential losses of enterprises, nowadays, people-owned enterprises have serious losses. According to ICBC’s survey of more than 10,000 national ownership enterprises across the country, there are as many as 63% of companies with potential losses. The total amount of potential losses totals 10.83 billion yuan (taken from May 1, 1991, Economic Daily). The potential loss is undoubtedly a major hidden danger in business operations, and its harmfulness to the national economy cannot be underestimated. Therefore, how to curb potential losses and prevent them from occurring has become a hot topic in accounting work.