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所谓虚盈实亏,即企业在一定时期内,实现的利润不完全是通过其生产经营活动等正常方式取得,而是通过将亏损隐藏起来,帐面上反映为盈利而实际上亏损,造成经济表面繁荣,实际亏空的一种经济现象。它不是企业生产经营活动的真实反映,不能作为衡量企业经济效益及其生产经营状况好坏的经济指标。企业虚盈实亏的危害极大,它使国家财政虚收影响政府决策;使企业发展后劲不足,侵蚀企业机制,影响深化改革。因此,必须引起我们的高度重视。
The so-called “virtual surplus” refers to the fact that in a certain period of time, the profits realized by the enterprise are not completely obtained through normal production and business activities, but are hidden through losses, and the losses are actually reflected in the accounts. An economic phenomenon with a prosperous appearance and actual devastation. It is not a true reflection of the production and business activities of enterprises, and it cannot be used as an economic index to measure the economic benefits of enterprises and the status of their production and operation. The deficiency of the enterprise’s virtual surplus is extremely detrimental. It makes the country’s fiscal misconduct affect the government’s decision-making; it makes the company’s development stamina insufficient, erodes the enterprise’s mechanism, and affects the deepening of reforms. Therefore, we must arouse our great attention.