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潜亏是人为粉饰企业盈利能力的现象,是当前会计报表失真的一表现,其危害性不容忽视。诸多的隐匿潜亏的动因,必然会产生种种的隐匿潜亏的手段,因而防范潜亏的措施也应是多方面的。保持企业盈利能力的真实性,不仅是企业发展本身所必需,也是我国企业做好财务管理等方面的工作,与国际接轨的准备所必需。
Potential loss is artificial whitewash profitability phenomenon, is a manifestation of the current accounting reports distortion, its harmfulness can not be ignored. Many hidden potential losers motivation, will inevitably have a variety of means of concealment of potential losses, and therefore measures to prevent potential losses should also be multifaceted. Maintaining the authenticity of the profitability of an enterprise is not only necessary for the development of an enterprise itself, but also a necessity for Chinese enterprises to do a good job in financial management and other preparations in line with international standards.