利润是企业在一定期限内的经营成果,是企业追求的目标,是衡量企业经营管理水平和经济效益的重要综合性指标。然而,在实际中企业利润往往不实。企业利润失真,不仅会造成利润分配不实,而且会导致国有资产流失和国家税收流失,具有巨大的危害性。归纳起来,企业利润不实有八种表现:一、利用跨期摊配帐户来调节盈亏。 Profit is the operating result of a company within a certain period of time, is the goal pursued by the company, and is an important comprehensive indicator to measure the level of business management and economic efficiency. However, in practice, corporate profits are often not true. Distortion of corporate profits will not only result in false distribution of profits, but also lead to the loss of state-owned assets and the loss of state revenue, which is of great harm. To sum up, corporate profits do not really have eight kinds of performance: First, the use of cross-term distribution accounts to adjust the profit and loss.