一、企业隐性亏损之成因 利润是反映企业在一定时间内生产经营成果的重要指标。利润应该是真实地存在于企业。但目前由于多种原因,企业隐性亏损,又称潜亏比较普遍。 所谓隐性亏损,是指企业违背客观实际,不及时,不完整和不真实地体现企业财务成果的一种虚假行为;是一种潜在的、易被忽视的资金流失。企业隐性亏损的成因大致有以下几种情况: I. Causes of hidden loss of an enterprise Profit is an important indicator that reflects an enterprise’s production and operating results within a certain period of time. Profits should really exist in the company. However, for a variety of reasons, the company’s hidden losses, also known as potential losses. The so-called “hidden loss” refers to a fraudulent behavior in which a company violates an objective reality, is not timely, incomplete, and unrealistically reflects its financial results; it is a potential, easily overlooked loss of funds. The causes of hidden losses of enterprises are roughly the following: