我们在审计中发现部分企业为达到隐瞒亏损,虚报利润的目的,虚增固定资产价值,其主要表现一是将应计人当期损益的经营、管理费用和利息等转入在建工程,虚增固定资产价值;二是已竣工结算投入使用的基建工程不及时转入固定资产,从而虚增利润,掩盖亏 In the audit, we found some enterprises inflated the value of fixed assets for the purpose of concealing losses and making false profits. The main performance of the first one is to transfer the operation, management fees and interest accrued to the current profit and loss of the accruals to construction in progress, inflated The value of fixed assets; the second is completed and settled into use of infrastructure projects not transferred to fixed assets in a timely manner, so inflated profits, cover losses