随着市场经济的深入发展，尤其是近来经济效益滑坡，有些承包企业的法人代表，为局部利益或个人利益，对上要兑现承包利润基数，反映经营成果；对下要竞现承诺，在生产经营过程中对所发生的成本、费用、应在本期生产成本列支的不列，应摊入本期费用的不摊，达到体现盈利的目的 With the deepening development of the market economy, especially the recent economic downturn, the legal representatives of some contracting enterprises, for the partial or personal interests, should honor the base of the contracted profits and reflect the operating results; The costs and expenses incurred in the course of business shall not be expensed in the current production costs but shall be amortized in the expenses of the current period for the purpose of reflecting profits