It is cheating and fussing for some enterprise to make latent loss of enterprise now.This paper analysies the reason of this case and discusses the measures for it.

• 目前有些企业出于种种目的,人为做假帐搞潜亏,具有很强的欺骗性、迷惑性和误导性。本文对此种现象进行了分析,与同仁们共同学习。