帐簿后面的黑洞——当前企业资金流失现象透视

• 作 者: 吴步群 周加兴
• 出 处: 上海会计
• 发表日期: 1993年04期
• 关键词: 资金流失 公款私存 取息 现象透视 流失现象 套取现金 审计监督 财务管理 应付款 假发票

近年来,我们在对企业进行审计监督和税收征管过程中,发现企业资金流失现象既普遍又严重。揭开一本本装订整齐,具有法律文书效力的帐簿,进行一番扫描或透视,就会发现,它后面隐藏着一个个深深的黑洞。 十种常见手段 1.公款私存。将公款另设户头或以私人名义存储,非法取息,“化大公为小公”、“化公为私”。

In recent years, we found that the phenomenon of corporate capital loss was both common and serious during the audit supervision and tax collection of enterprises. Uncovering a tidy, legally binding book of books, scanning or looking through it, you will find hidden behind it a deep black hole. Ten common methods 1. Public funds private deposits. The public funds to set up another account or in the name of private storage, illegal interest rates, “Grand Duke for the public”, “public for private.”