企业利益追逐的会计行为表现及其动机分析

Analysis on the Manifestation and Motivation of Accounting Behaviors during Enterprises' Chasing Profits

利用会计核算政策缝隙制造虚假销售迹象或操纵销售收入规模,是企业虚夸业绩与逃避纳税责任的重要手段;对成本费用计算方法的选择,在相当程度上取决于企业减轻纳税负担或缓解现金支付压力方面的会计考虑;企业对资金结构的设计与安排,特别是在利用债务补充资金来源时所采取的态度,主要是出于对企业利益的整体性思考。

An important means for enterprises to boast their achievements and escape duties of paying taxes is to take advantage of the chink of accountancy check policy to make the false sign of abundant selling or manipulate the scale of the income from sales. Choices of calculating methods on cost expenses depend largely on accountants' ideas about relieving enterprises' tax presures or alleviating cash-paying burden. The design and arrangement of fund structure, especially the attitude towards supplementing capital source by utilizing debts, is determined primarily by the global thinking of enterprise's profits.