最近,我们对企业的生产资金进行调查时发现,少数企业编制会计报表极不严肃,随心所欲,以假乱真,使报表丧失了它应有的作用。特别是少数集体工业企业,甚至不设立生产资金帐,把生产资金科目变成了掩盖企业某些问题的防空洞。我们认为:为了眼前的某些利益,挖空心思在会计报表上作文章,其结果是剜肉补疮,有损于企业本 Recently, when we surveyed the production funds of enterprises, we found that a few enterprises prepared accounting statements that were extremely unprofitable, arbitrary and deceitful, so that the report loses its due role. In particular, a small number of collective industrial enterprises do not even set up production capital accounts and turn productive capital accounts into shelters covering some of the problems of enterprises. We think: in the interests of the moment, to find time to make a fuss about the accounting statements, the result is pterygium supplement sores, detrimental to the business