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所谓“潜伏性盈亏”,是指企业会计帐面或会计报表未反映出来,而在下期可能出现盈利或亏损的诸潜伏因素。多数是因为企业管理不善或人为因素造成的。例如:库存材料实有数大于或小于帐面数;各项往来款项虚列或有意挂帐;在产品核算不实或故意用作调节盈亏等等。特别是我国当前推行企业经营承包制,有些发包人或承包人考虑到本期或下期某方面的利益,有意无意的在这方面“留后手”,致使企业承包效益考核造成虚假或产生种种考核方面的困难。
The so-called “latent profit and loss,” refers to the accounting books or business accounts that are not reflected, and in the next period may be profitable or loss potential factors. Mostly because of poor business management or human factors. For example: the actual number of inventory material is greater than or less than the number of books; the current account of the virtual column or intentionally linked to account; false accounting in the product or purposely used to adjust profit and loss and so on. In particular, China’s current implementation of business contract system, some outsourcers or contractors take into account the current or next period some of the interests of the parties, whether conscious or unintentional “stay behind”, resulting in the contracting business efficiency test results in false or produce a variety of assessment Difficulties in the area.