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企业盈利,是企业生产经营的最终财务成果,也是经济效益的具体表现。在正常情况下,企业的盈利应该是由财会部门按照《会计法》和会计制度的规定核算出来的。过去,有些企业为了减少一些对国家的上缴,或者隐瞒应纳的税收使企业的资金宽裕一点,发生过少报盈利、截留利润的情况。而近几年来,有些企业却出现了相反的现象,不是少报盈利,而是多报盈利,甚至企业严重亏损还伪报盈利,形成企业的虚盈实亏,“金玉其外,败絮其中”。 为什么会发生这种现象呢?笔者经过了解分析,大致有以下几种心理:
The profit of a company is the ultimate financial result of its production and operation, and it is also a concrete manifestation of economic benefits. Under normal circumstances, corporate profits should be calculated by the accounting department in accordance with the provisions of the “Accounting Law” and the accounting system. In the past, some companies had reported understated profits and retained profits in order to reduce some of their contributions to the country, or to conceal the tax revenues that should be used to make the company’s funds more marginal. In recent years, however, some companies have seen the opposite phenomenon. It is not a matter of underreporting profits, but overstatement of profits. Even serious losses by enterprises also falsely report profits, resulting in a deficiency of the enterprise. . Why does this happen? After analyzing and analyzing, the author generally has the following kinds of psychology: