利润是企业一定时期内的生产经营成果,也是企业最主要的一项经济指标。在实行承包经营责任制后,有的企业经营者追求短期效益最大化的问题比较突出,只图“当年盈”、“本届红”,甚至搞虚假盈利,损害了企业的发展后劲和长远利益。归结起来,其手法主要有以下几种。一是少提各种基金。有的企业固定资产修建完工后,仍然长期挂在“修建工程”帐户上,以便少提折旧基金。有的企业干脆将在用的固定资产提前“报废”下帐,使应提取的折旧基金转化为“利润”形态。按照财务制度规定,企业应按商品销售收入的一定比例,提取商品削价损失准备金,然而,有一部分企业提取数额远远低于应提取数,有的企业甚至分文未提。二是已销商品成本结转不实。有的企业少转商品销售成本,虚增本期商品毛利,超前实现利润,库存商品帐面价值不实,形成下期潜在亏损,商品实际可供能力相对不足。 Profit is the result of production and operation in a certain period of time, and is also the most important economic indicator of an enterprise. After the implementation of the contractual management responsibility system, some enterprise managers have more prominent problems in pursuing maximization of short-term profits. They only look at the “earnings of the year” and “this year’s red”, and even engage in false profits, which impairs the development potential and long-term interests of the company. . In sum, there are mainly the following methods. One is to mention all kinds of funds. After the construction of some fixed assets of enterprises is completed, they are still hung on the account of “reconstruction project” for a long time, so as to reduce the depreciation fund. Some companies simply use the fixed assets ahead of time to “retire” under the account, so that the depreciation fund should be converted into a “profit” form. According to the financial system, companies should use a certain percentage of merchandise sales revenue to extract reserves for commodity price cuts. However, some enterprises have drawn a far less amount than they should withdraw, and some companies haven’t even mentioned it. The second is that the cost of goods sold has not been carried forward. Some enterprises have reduced the cost of goods sales, inflated the gross profit of commodities in the current period, realized profits in advance, and the book value of inventory goods was not real, resulting in potential losses in the next period. The actual capacity of goods was relatively insufficient.