檢視经营性亏损的原始碼

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|<center>'''经营性亏损'''<br><img
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'''经营性亏损'''是“政策性亏损”的对称。即企业由于生产或经营管理不善而造成的亏损。企业出现经营性亏损，主要因主观因素所造成。少数企业也可能由于客观因素如原材料进价和劳务、运输费用提高幅度偏大，而商品销售价格不能作相应的变动而引起亏损。发生经营性亏损的企业，应充分发动群众，进行检查分析，找出亏损原因，改革经营机制，改善经营管理，实行经济承包责任制，限期转亏为盈。扭亏限期内的经营性亏损，由财政部门适当核定亏损补贴，超亏不补，减亏分成。超过限期的财政不再补贴。因经营管理不善造成严重亏损，不能清偿到期债务的企业，按《[[中华人民共和国企业破产法]]》的规定，可宣告破产。<ref>[[王文元，夏伯忠．新编会计大辞典：辽宁人民出版社，1991－01]]</ref>