论文部分内容阅读
一、利润虚增的主要表现从我国当前会计核算及财务管理的实践看,利润中包含有相当数量的物化劳动和活劳动耗费没有扣除,形成虚假利润。具体表现有三种形式。一是政策性利润虚增。政策性利润虚增,既有物化劳动耗费补偿不足,也有活劳动耗费没有补偿造成利润虚增。物化劳动耗费补偿不足,主要表现为固定资产的物质耗费得不到足够的补偿。现行财务制度规定,固定资产折旧是按原始价值和规定的折旧率计算提取的。随着物价上涨和技术进步,固定资产帐面价值与实际市场价值背离,在固定资产失去使用价值时,即使全部折旧提足,也无法购建原有规模的固定资产。这样一方面使物化劳动耗费补偿不足,另一方
I. Main performance of inflated profits From the current practice of accounting and financial management in China, profit includes a considerable amount of materialized labor and living labor costs without deduction, resulting in false profits. There are three forms of concrete performance. The first is the inflated policy profits. Excessive policy profits have resulted in insufficient compensation for materialized labor, and there has been no compensation for living labor, resulting in inflated profits. The lack of compensation for materialized labor mainly manifests itself in the fact that the material costs of fixed assets are not sufficiently compensated. The current financial system provides that the depreciation of fixed assets is calculated based on the original value and the depreciation rate. With rising prices and technological advances, the book value of fixed assets deviates from the actual market value. When the value of fixed assets loses use, even if all depreciation is raised, it is impossible to purchase and build fixed assets of the original size. In this way, on the one hand, materialized labor consumes insufficient compensation.