最近发现一些企业为了完成主管部门和银行下达的考核压缩“三项资金”〈产成品、发出商品及应收销货款〉指标及限产压库任务,人为调整帐面数字,谎报压缩指标全面完成。其主要手法:一是完工产品不入库,甩入下年度;二是将“发出商品”转入“其它应收款”;三是凭空将“产成品”转入“发出商品”。这种弄虚作假的做法,导致会计信息失实。造成了产销平衡的假象。国务院近日发出通知,为集中资金,保证重点,要求各地区、各部门以及各企业要继续限产压库促销和加强扭亏增盈工作,努力减少不合理资金占用,加速资 Recently, some enterprises found that in order to complete the inspection and compression issued by the competent departments and banks, the three-fund, the index of finished goods, the receivables and receivables, carry out. The main approach: First, the finished product is not warehousing, thrown into the next year; Second, the “issue of goods” into “other receivables”; third is out of thin air will “release products”. This deceptive approach led to false accounting information. Caused the illusion of balance between production and sales. The State Council recently issued a circular in order to concentrate its funds and ensure its key points. It urged all regions, departments and enterprises to continue to limit production and sales and increase profits, and strive to reduce the use of unreasonable funds,