根据我国财会制度,企业潜在盈亏不是法定的考核指标,但是它却客观地存在着,而且必将日益受到企业所有者、经营者和生产者的关注,特别是在当前落实承包经营责任制过程中,对企业潜在盈亏进行考核更有现实意义。如何考核企业潜在盈亏呢?笔者认为,企业的潜在盈亏产生于企业生产经营活动的各个环节,其中有的是企业经营者有意造成的,例如有的企业弄虚作假,把已经实现的利润掩盖起来,或者搞虚盈实亏。有的却是由于市场情况发生变化,或者企业经营管理不善所造成。因此,考核潜在盈亏也应按照资金运动 According to the financial accounting system of China, the potential profit and loss of the company is not a statutory assessment index, but it exists objectively and will increasingly be concerned by the owners, operators and producers of the business, especially in the process of implementing the contract responsibility system. It is more realistic to assess the potential profit and loss of the company. How to assess the potential profit and loss of the company? The author believes that the company’s potential profit and loss arises from all aspects of the company’s production and business activities, some of which is caused by the intention of business operators, such as some companies fraud, to cover up the profits already achieved, or engage in Really profitable. Some are caused by changes in market conditions or poor corporate management. Therefore, assessing the potential profit and loss should also be in accordance with the movement of funds.