按照审计署的部署，各地都开展了企业真实性审计，我们发现企业对外投资行为越来越多，投资资产占总资产比重越来越大，但投资资产不实问题也越来越突出。一是有些企业在购买股票、债券或对外联营投资时，不如实在长期投资或短期投资科目中反映，而是挂列在“应收账款”等科目 In accordance with the deployment of the Audit Commission, all localities conducted audits on the authenticity of the enterprises. We found that more and more enterprises made overseas investment, the proportion of investment assets to total assets was growing, but the problem of false investment assets became more and more prominent. First, some enterprises do not truthfully reflect long-term investment or short-term investment when they buy stocks, bonds or foreign affiliates, but are listed in “accounts receivable” and other subjects