企业盈亏不实的行为是近几年财税大检查中表现出来的突出问题之一,为各级主管部门所关注。在“治理经济环境,整顿经济秩序,全面深化改革”的过程中,如何有效地解决这一问题,以利于真实地反映国民经济的发展状况,进一步深化企业改革,显然值得引起人们的思索。本文拟就修造船企业 The unrealistic behavior of enterprises is one of the outstanding issues that have emerged in the fiscal and taxation inspections in recent years and is of concern to the competent authorities at all levels. In the process of “governing the economic environment, rectifying the economic order, and deepening reforms in an all-round way”, how to effectively solve this problem in order to facilitate a true reflection of the development of the national economy and further deepen the reform of the enterprise is clearly worth arousing people’s thinking. This article plans to build a shipbuilding company