曾经有位老人家说:经济越发展,会计越重要。很长一段时间,笔者对此并不认同,因为在现如今IT技术的冲击下,会计人已沦落为录入员。可是,近来笔者却发现,会计本身还真是有一点点名堂的。君不见:通过会计处理,很多费用可以不入账,或者直接走“权益”;通过会计处理,可以人为地创造收入,而且是合法的。在某些企业会计已然演变成一个“利润”中心。不是吗?兹举三例。股票期权激励的市场化,意味着经营者将一部分经营成本(激励成本)向市场转嫁。但实际上这是一种会计假象,上市公司只是以牺牲权益来换取收益。譬如,上市公司向高管授 There was an old man who said: The more the economy grows, the more important is the accounting. For a long time, I do not agree with this, because in today’s IT technology under the impact of accountants have been reduced to entry clerk. However, recently I have found that the accounting itself really is a little trickery. Do not you see: through the accounting treatment, a lot of costs can not account for, or go directly “equity ”; through accounting treatment, you can artificially create revenue, and is legal. In some business accounting has evolved into a “profit ” center. No? Give three examples. The marketization of stock option incentive means that the operator shifts part of the operating costs (incentive costs) to the market. But in fact this is a kind of accounting illusion, the listed company just sacrifices the rights and interests in exchange for the benefit. For example, public companies give executives