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最近,企业虚假盈利的现象比较严重,值得有关方面引起重视。作者经过调查,归纳虚假盈利的表现为:1.各种基金在提留过程中被“截留”;2.产品成本在结转中被“短路”;3.呆帐不及时清理,越积越多;4.待摊费用长期待而不摊;5.库存产品升值部分列为收入;6.对同一产品重复开具销售发票;7.违反财经纪律,设置虚假帐表,逃避管理。作者并对虚假盈利的原因和危害作了分析,提出了改进建议。
Recently, the phenomenon of false corporate profits is relatively serious and deserves attention from relevant parties. After investigation, the authors summarized the performance of false earnings as follows: 1. Various funds were “intercepted” during the retention process; 2. Product costs were “short-circuited” during the carry-over; 3. The bad debts were not cleared in time and accumulated. (4) The long-awaited and unpaid expenses are to be amortized; 5. The value-added part of inventory products is listed as income; 6. The sales invoices are repeatedly issued for the same product; 7. Violation of financial discipline, false accounting forms are set, and management is evaded. The author analyzes the causes and harms of false profits and puts forward suggestions for improvement.