潜亏概念研究

THE RESEARCH ON THE DEFINITION OF THE POTENTIAL DEFICIT

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．

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．