近年来,由于企业亏损面、亏损额的急剧增加,引起了国家和地方财政收益与企业经济效益下降,待业、失业职工增多等一系列经济与社会问题。最近,笔者与财税、审计、金融部门的业务人员一道对一些亏损企业进行剖亏调查,从财务角度发现了许多共性较强的亏损原因,并提出一些 In recent years, due to the loss of enterprises and the drastic increase in the amount of losses, it has caused a series of economic and social problems, such as the decline of national and local fiscal revenue, the decline of the economic benefits of enterprises, the suspension of employment and the increase of unemployed workers. Recently, I worked with fiscal, taxation, auditing and financial departments to conduct a loss-making survey of some loss-making enterprises and found many common causes of loss from the financial point of view and put forward some