利润是反映企业在一定时期内生产经营成果的重要标志。利润应该是实实在在的利润。但是,目前由于多种原因,企业核算失真,潜亏和隐盈比较普遍。隐盈和潜亏是一个问题的两个方面,本质上都是弄虚作假。隐盈的危害甚至比潜亏更为严重。所谓隐盈,是指企业无视 Profit is an important indicator of the company’s production and operation results in a certain period of time. Profits should be real profits. However, at present, due to various reasons, corporate accounting is distorted, and hidden losses and hidden earnings are more common. Hidden losses and potential losses are two aspects of a problem. They are essentially falsified. The hidden danger is even more serious than the potential loss. The so-called hidden earnings means that the company ignores