读本刊1991年第10期闵长富同志写的《对企业隐性亏损问题的思考》(以下简称《闵文》),笔者认为所谈切中时弊。 目前企业存在隐性亏损较为普遍。企业产生隐性亏损的原因,除《闵文》中所说的短期行为、领导上虚荣观念、管理上弱化等等外,笔者认为,也和当前分配、监督、承包机制不完善有关。 一、分配机制上的问题。 企业要完成财政包干,而企业的上级主 Read the magazine No. 10 in 1991 Comrade Min Chang Fu wrote the “recessive loss of corporate thinking” (hereinafter referred to as “Min Wen”), I think the talk cut the current shortcomings. At present, there is a hidden loss of business is more common. Except for the short-term behavior mentioned in “Min Wen”, the concept of vanity in leadership, the weakening of management, etc., the author believes that it is also related to the current imperfect distribution, supervision and contracting mechanism. First, the allocation mechanism on the issue. Enterprises to complete the financial contract, and business owners