浅论企业潜亏的成因及防范策略

The Cause of Enterprise Hidden Losing and Strategy of Guarding

论述了会计信息是经过加工或者处理后的会计数据,是从填制原始凭证到形成财务报表结束的处理过程。管理者对会计信息的操纵,其目的就是通过改变财务报表所反映的状况和经营业绩来影响管理者的决策,以满足企业利益最大化。要防止企业潜亏,就必须了解形成潜亏的形式及成因,采取相应的对策,保证企业和国家利益不受损失,杜绝潜亏的产生和漫延。

Discusses that accounting information is accounting data to have been processed or after processing ancl is the processing process from filling ancl make the original certificate to forming the financial report. The governor manipulates accounting information,its purpose is to affect the governor＇s decision by changing the finacial report for reflecting the condition ancl the management outstanding,in order to satisfy the enterprise benefits to maximize. To prevent the enterprise from losing secretly, must know the form ancl cause of forming hidden losing,thus adopt the homologous counterplan, guarantee that the enterprise ancl national interest is free from the loss,exterminate the hidden losing to produce ancl postpone.