当前会计信息失真的特点主要表现为“虚假盈亏”,从会计角度看,主要有: 1.本期应列支的费用挂作“待摊”,而“待摊费用”又不按受益期限摊销,超过受益期保留余额,使“待摊费用”帐户成为企业盈亏的“调节阀”,造成盈亏不实。2.对资产实际存量小于帐面存量的亏损和实际价值低于帐面使用价值的损失,不及时处理,长期保留原值,不作损失处理。3.经营活动中已形成的各项呆滞、死帐,如“待处理流动资产损失”、“待决应收款”,不清查不处理,长期挂帐,使利润虚增。4.应提取的各种基金,不予提取或者少提,人为减少支出,相应地扩大利润。5.提前实现商品(产品)销售,少转商品(产品)销售成本,或将不应列入产品成本和商品流通费的支出,转嫁于产品成本和商品流通费用,调节利润。虚假盈亏对国家、对企业危害极大。一是给国家宏 The distortion of current accounting information mainly manifests itself as “false profit and loss”. From an accounting perspective, the main ones are: 1. The expenses to be paid in the current period are pegged as “to be debited”, and “debited expenses” are not paid according to the benefit period. Sales, more than the benefit period to retain the balance, so that “debited expenses” account as a business “profit and loss” “regulation valve”, resulting in false profits and losses. 2. The loss of the actual inventory of assets less than the book inventory and the loss of the actual value less than the book value are not dealt with in time, retain the original value for a long time, and will not be treated as loss. 3. Various sluggish and dead accounts that have been formed in the business activities, such as “loss of liquid assets to be treated” and “waiting receivables”, will not be processed if they are not investigated, and long-term debt collection will inflate profits. 4. The various funds that should be withdrawn will not be withdrawn or reduced, artificially reducing expenditures and expanding profits accordingly. 5. Realize the sales of commodities (products) in advance, reduce the cost of goods (products) sales, or will not include the cost of products and commodity circulation expenses, transfer them to product costs and commodity circulation expenses, and adjust profits. False profits and losses are extremely harmful to the country and the company. One is for the country macro