潜亏概念研究

来源期刊：中南大学学报(自然科学版)1994年第2期

论文作者：徐念慈 颜爱民

文章页码：266 - 268

关键词：潜亏; 虚盈; 实亏; 固定资产; 流动资产

Key words：potential deficit; false profit-actual drficit; fixed assets; floating assets

摘    要：潜亏是我国企业经济活动中一大隐患,许多学者正在研究,但诸学者对潜亏赋予的概念有较大差别.本文通过作者一年多的调查研究,根据潜亏产生的原因及其特征,提出了工业企业潜亏概念及其内涵,这对于研究、分析、根除潜亏具有重要理论价值和实际指导意义.

Abstract: The potential deficit is a major hidden trouble in economical activities of our country.Now many scholars are researching into it,but different scholars give different definitions.Based on the authors’investigation and research for more than a year,this paper analyses thecause and character of it,gives it a definition and describes its intension.This will have im-portant theoretical value and actual guiding significance for us to resarch into it,to analyseit and to root it out.