“车间型”的法人企业掩盖了真实利润。这类企业虽有独立法人资格，但均为港、澳、台独资性质，其母公司设在广东、福建沿海等地。母公司对子公司的产、供、销实行统一调度，统一经营，子公司仅仅履行车间管理与生产任务，财务上是车间核算性质，不进行经营利润（亏损）核算， The “workshop-type” corporate corporation masks real profits. Although these enterprises have independent legal personality, but are Hong Kong, Macao and Taiwan-owned nature of its parent company located in Guangdong, Fujian and other places along the coast. The parent company implements unified dispatching and unified management over the production, supply and sales of subsidiaries. The subsidiaries only perform the tasks of workshop management and production. The finance is the nature of workshop accounting and no accounting of operating profit (loss)