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如果企业为了融资等自身利益出发,利用会计处理方式来调整报表迎合市场,增加资产规模提升近期利润,但却给未来埋下了隐患,这类公司最好还是避而远之。近年来随着科技的发展,企业产品来自外部竞争的升级压力不断增加,因此高新科技开发越来越占有举足轻重的地位。为此,企业投入大量资金来进行自主技术研发和开发活动,从而提升企业核心竞争力。
If the company for its own interests such as financing, the use of accounting treatment to adjust the report to meet the market, increase the scale of assets to enhance the recent profits, but it laid the hidden dangers for the future, these companies is best avoided. In recent years, with the development of science and technology, the pressure for upgrading enterprise products from external competition is constantly increasing, therefore, the development of hi-tech projects occupies a decisive position. To this end, companies invest a lot of money to carry out independent R & D and development activities to enhance their core competitiveness.