企业潜亏现象的形成及对策  

Enterprises Suffer the Loss Potential of Behavior and Counter Measure

作　　者：杨满春 马世萍 

机构地区：[1]哈尔滨市司法局,黑龙江哈尔滨150010

出　　处：《物流科技》2005年第6期104-105,共2页Logistics Sci-Tech

摘　　要：潜亏是当前企业会计报表信息失真的一种主要表现形式。本文针对我国企业经常出现的潜亏现象,分析其产生的原因和表现手段,提出了解决的对策,具有一定的现实意义。It is a kind of distorted main forms of expression of enterprise's accounting form information at present to lose potentially. This text analyses its reason produced and behavior means to the potential loss phenomenon which enterprises of our country often present, put forward the countermeasure solved, have certain realistic meaning.

关 键 词：潜亏现象 会计报表信息失真 主要表现 我国企业 表现手段 

分 类 号：F275[经济管理—企业管理] F275.2[经济管理—国民经济]