【摘要】 从产生虚减销售行为的原因及危害入手 ,阐述了企业虚减销售收入的目的、手段、特征及审计方法。提出了对收入进行审计可以促进企业遵纪守法、保障国家税收的实现 ;可以整顿社会主义市场经济秩序 ,从而有利于我国的社会主义法制建设更多还原

【Abstract】 This paper focuses on the reason and harm of the practice of decreasing sale revenues intentionally, elaborates the purpose、method、feature and auditing method of the practice. Then it points out that auditing revenues can help to bring about the observation of relevent regulations and the law on the part of enterprises, the levy of national tax and rectify our socialist market orders, thus benefical to perfection of our socialist legal institutions..更多还原