编辑同志: 贵刊今年第一期刊登了《试论盈亏分界点理论在财政补贴企业的应用》一文,该文在谈到国家财政对亏损企业实行定期定额补贴的问题时,只谈了售价低于变动成本、定额补贴高于固定成本一种情况,而忽略了售价高于变动成本(但低于单位产品工厂成本)、定额补贴低于固定成本的第二种情况(从理论上讲,还有其他几种情况,如售价等于变动成本、补贴等于固定成本等情况,但实际一般不可能出现)。 Editor comrades: Your first issue of this issue of the magazine published “on the break-even point theory in the application of financial subsidies,” a text, talking about the state financial fixed-term subsidies to the loss-making enterprises issue, only talked about the selling price Under variable costs, fixed subsidies are higher than fixed costs, ignoring the second case where prices are higher than variable costs (but lower than factory costs per unit of product) and fixed subsidies lower than fixed costs (theoretically , There are several other situations, such as the price is equal to the variable costs, subsidies equal to the fixed costs, but the actual generally impossible.