1, business operators have a weak legal concept and unilaterally pursue personal and local profits.
2. The internal supervision of enterprises is weakened. Internal supervision includes accounting supervision carried out by enterprise financial department and internal audit supervision carried out by internal audit institutions. Due to the influence of management system, personnel quality, economic interests and other factors, the supervision department weakened its supervision function.
3. External supervision is one-sided. External supervision mainly includes financial supervision, tax supervision, superior supervision and audit supervision. Some regulatory authorities turn a blind eye to problems involving other aspects, and there has been a situation of "sweeping the snow in front of the door" in their work. In addition, the external supervision department does not understand the internal situation of the enterprise, which also weakens its supervision role.
4. Law enforcement is lax. In recent years, although China has promulgated the harm of false profits:
1, misleading the formulation of national macro-control policies and measures. Because of false profits, accurate asset value and unclear financial background, providing self-information to the state is not conducive to the formulation and implementation of national macro-policies.
2. Financial risks have increased. Listed companies inflated profits, deceived investors, made investors overestimate their profitability and operating conditions, made stock prices seriously deviate from their value, and increased financial risks.
3. It is not conducive to the development of enterprises, but also causes the loss of state-owned assets and the reduction of fiscal revenue. On the one hand, according to the relevant regulations of the state, the turnover tax should be paid for the sales of enterprises, the enterprise income tax should be paid for the inflated profits, and the retained profits should be used for profit distribution. Therefore, the final result of inflated profits is to increase the expenditure of enterprises in the case of poor actual operating conditions, aggravate the difficult situation of capital turnover, and leave hidden dangers for the later operation of enterprises. On the other hand, after falsely reducing profits, the long-term loss of amortization expenses and the false valuation of fixed assets will lead to a large loss of state-owned assets, while underestimating income will lead to a decrease in tax revenue as the main channel of national fiscal revenue.
4. Corrupt the social atmosphere and create a hotbed for derivative corruption.