近年来,部分承包企业经济效益的虚盈实亏问题,暴露得越来越明显,个别企业情况十分严重,应当引起有关部门高度重视。一、企业虚盈实亏的表现及其危害企业虚盈实亏,主要是以做假帐的手法,虚减成本,隐瞒经营性亏损和遗留包袱,造成帐面上虚盈或少亏的假象。其主要表现在以下几个方面: 1.费用该摊不摊。一些企业在成本核算中,对银行利息、车间经费、企业管理费等各种费用支出,不 In recent years, the actual profit and loss of the economic benefits of some contracting enterprises have become more and more exposed. The situation of individual enterprises is very serious and the departments concerned should attach great importance to it. First, the performance of virtual enterprise real loss and its harm Virtual enterprise real loss, mainly to do the trick of accounting, cost reduction, concealment of operating losses and legacy burden, resulting in the false impression of the net profit or less loss . Its main performance in the following areas: 1. The cost of the stalls are not shared. Some enterprises in cost accounting, the bank interest, shop expenses, business management fees and other expenses, not