隐性危机是当前国营企业,特别是大中型企业面临,但又不愿公之于众的问题。企业的隐性危机关系到国家经济平衡发展,目前我区多数国有大中型企业经济效益恶性循环的加剧,已引起自治区有关领导及经济和企业界的关注和重视。 一、隐性危机的各种表现 1.隐性亏损。主要有两种情况:一是虚盈实亏;二是少报亏损额。许多企业为了应付上级和承包期兑现,采取在盈亏临界点上做文章,某单位近千人,去年到年底仅盈利几万元,本应摊入当年的费用而不摊,把未形成的利润先算进去。有些单位“六五”和“七五”技改项目已投产,但该转固定资产的部分迟迟不转,折旧也不提。有的企业通过拖转、挂帐、少报等手段隐瞒实际费用,还有的企业采取货未出手或货款未到位就上报利润。甚至部分企业把税务部门免征的产品税、增值税、销售税也做到利润中去,造 The recessive crisis is a problem that the current state-owned enterprises, especially large and medium-sized ones, are facing but are not willing to make public. The recessive crisis of the enterprise has a bearing on the balanced development of the country’s economy. At present, the vicious cycle of the economic efficiency of most state-owned and large-sized state-owned enterprises in our region has intensified, which has caused the relevant leaders and economic and business circles of the autonomous region to pay attention and attention. First, the various manifestations of recessive crisis 1. Implicit losses. There are two main situations: one is the actual loss of profit; the other is the under-reporting of the amount of loss. In order to cope with the superior and the contract period, many companies took a fuss about the critical point of profit and loss. Nearly a thousand people in a certain unit earned only tens of thousands of yuan by the end of last year. They should have been charged to the current year’s expenses without amortization, and have not formed profits. Calculate first. Some units have already put into production the “6th Five-Year” and “Seventh Five-Year” technological transformation projects. However, some of the fixed assets will not be transferred and depreciation will not be mentioned. Some companies have concealed actual costs by dragging, tying up accounts, and underreporting. Others have reported profits by taking goods that have not been sold or when the purchase price is not in place. Even some companies have made profits from product tax, value added tax, and sales tax exempted by the taxation department.