Analysing on the emergence and harm of the out-of-account articles from the aspect of production and selling activities,The acthors have put forword on how to solve the problem in this paper.
从企业生产经营活动各环节分析帐外物怎样形成及其危害性，并提出如何解决帐外物问
Recently,the illegal cases concerned about tax evasion have characterized by the hidden accounts.
近年来,从税务检查部门查处的涉税违法案件的总体情况看,设置“帐外帐”、搞帐外经营已成为偷税的主要形式之一。
Analyzing Simply the Production and Removal of the Assets outside of Account;
浅谈“帐外资金”的形成及预防