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虚盈潜亏,是指从会计账面上看企业是盈利的,而实际上是潜在的亏损,主要是由于施工企业没有纳人年度决算而实际发生的各项费用支出造成的。它是公路施工企业会计报表信息失真的一种主要表现形式,直接影响着施工企业的发展。虚盈潜亏不但会造成会计信息失真,使其失去其应有的参考价值,不能为确立经营目标提供决策依据,同时会造成有限资金的浪费,不能取得更大的经济效益。此外,虚盈潜亏还为违法乱纪等不良经济行为创造了条件,给社会带来了严重的危害。
The latent loss of virtual surplus refers to the fact that the enterprise is profitable from the accounting book, but actually it is the potential loss, which is mainly caused by the expenses incurred by the construction enterprise without actually accounting for the annual accounts. It is a major manifestation of information distortion of highway construction enterprise accounting statements, which directly affects the development of construction enterprises. Losing profits and losses will not only cause accounting information distortion, so that it should lose its due reference value, can not provide the basis for the establishment of business decisions, at the same time will result in the waste of limited funds, can not achieve greater economic benefits. In addition, the virtual profit potential loss for the illegal economic discipline and other bad economic behavior created the conditions for the community has brought serious harm.