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1996年,我们对临清市工业企业的生产经营进行了一次调查,在被调查的55户工业企业中,有33户查出有虚报盈利的问题,占被调查企业总数60％。据了解,企业虚报盈利的动机,一是企业经营者追求“政绩”,在企业经济效益不佳的情况下,采用低转成本、少提少摊费用等办法来虚增盈利,以显示其经营业绩,从而获得高额的承包奖励;二是为了争取银行的资金支持和其他有关部门的优惠政策。目前各银行正在向商业银行转轨,严格执行择优限劣的信贷政策,一些经济效益不佳的企业,为了
In 1996, we conducted a survey on the production and operation of industrial enterprises in Linqing City. Among the 55 industrial enterprises investigated, 33 found that there was a problem of false profits, accounting for 60% of the total number of enterprises surveyed. It is understood that motivation for business profits, one is the pursuit of business managers, “performance”, in the case of poor economic efficiency of enterprises, the use of low-cost, less mention less cost and other ways to inflated profits to show that its business Performance, resulting in high contract award; second is to win the bank’s financial support and other relevant departments of the preferential policies. At present, the banks are transitioning from commercial banks to strict implementation of the credit limit policies. Some enterprises with poor economic returns have