据统计,2003年在外商投资企业中,账面亏损的达51％-55％,在一些外商投资集中地区亏损面则更高。其实,这些企业大多运行良好,制造“虚假亏损”是为了恶意避税,非法转移国家资财。对此,迫切需要加强法治。 一个正常运行的企业能够出现虚假亏损的现象,必然是多方因素作用的结果。一旦企业财务失去监控,就使会计作假有了可乘之机。加上目前我国对治理“虚假亏损”的法律措施 According to statistics, among the foreign-invested enterprises in 2003, the book losses ranged from 51% to 55%, and the losses in some foreign-invested areas were even higher. In fact, most of these enterprises are running well and creating “false losses” in the name of malicious tax avoidance and the illegal transfer of state assets. In this regard, there is an urgent need to strengthen the rule of law. A normal operation of the enterprise to the phenomenon of false losses, is bound to be the result of multiple factors. Once the corporate finance loses its control, it makes accounting fraud possible. Coupled with our current legal measures to control “false losses”