会计确认、计量并被披露一个单位会计利润的目的,是为了引导企业关注自身的获利能力,以促进企业实现利润的持续增长,并最终形成企业的竞争优势或核心竞争能力。追求短期会计利润最大化,是会计追假的最大因素,避免会计造假,关键在于树立会计诚信。 The purpose of accounting recognition, measurement and disclosure of a unit accounting profit is to guide the enterprise to pay attention to its own profitability so as to promote the continuous profit growth of the enterprise and eventually form the competitive advantage or core competitiveness of the enterprise. Pursuit of maximization of short-term accounting profits is the biggest factor accounting accounting fake, to avoid accounting fraud, the key is to establish accounting integrity.