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虚盈实亏,国有资产亏空问题是当前承包企业中存在的较普遍的问题。在某行开户的企业中就发现有些家底不清,账实脱节。如某企业1988年完成3万元的承包利润指标。通过清仓、清库,原材料、产成品不但没有帐面那么多,反而累计亏损达18万元之多。原因何在?就是承包企业大做财务报表文章。据有些财务人员反映,他们进行的年、季、月报表的数字都是在承包人指定的数字上进行的,而下是如实反映企业的经营状况,因此出现了实亏虚盈的现象,其主要表现有: 1.在转成本、摊费用上做文章,使企业由高亏变低亏或由亏变盈。当实际利润低于计划利润或发生亏损时,少转产品销售成品,使财务反映的产成品高于实际库存,以达到虚报利润的目的。
As a result, the problem of deficiency in state-owned assets is a common problem in current contracted companies. In a company that opened a bank account, it was found that some companies were unclear and the accounts were out of line. For example, a company completed a contracted profit of 30,000 yuan in 1988. Through clearance and clearing, raw materials and finished products are not only less booked, but have accumulated losses as much as 180,000 yuan. What is the reason? It is the contracting companies that make financial statement articles. According to some financial staff, the figures for the annual, quarterly and monthly statements they carried out were all based on the figures specified by the contractor. The following were the facts that reflected the company’s operating conditions. As a result, there was a phenomenon of actual losses. The main performances are as follows: 1. Make a fuss about the cost of transferring and sharing the expenses so as to make the company suffer from high losses and losses or losses from losses. When the actual profit is lower than the planned profit or losses, the product will be sold to the finished product less frequently, so that the finished product reflected by the financial account is higher than the actual inventory, so as to achieve the purpose of misrepresenting the profit.