In this world, there is no shortage of such masters, who ponder the loopholes of the rules all day long, and then find ways to use these loopholes to achieve their own interests or seek to maximize their interests. --Phoenix-Dance-Literature-Learning-Net--For this phenomenon, the Chinese have a figurative saying, called "exploiting loopholes".

There are no perfect rules in the world, and the so-called perfect rules can only exist in the imagination, and they cannot stand the test of reality at all. The United States claims to be the most advanced and perfect country with the capitalist system, but even the United States, a country with an advanced market economy and a fully nourished spirit of contract, and the laws carefully formulated by countless capitalist elites are full of holes in the face of lawyers who are good at exploiting loopholes, not to mention China, a country whose market economy has just started.

The level of Chinese exploiting loopholes is no less than that of a cunning and mean American lawyer, and Zhao Changfeng belongs to a person with a very high IQ, so when he heard Zhao Qiang's relays about the new rules that the CSRC may implement, Zhao Changfeng's first reaction was that there must be loopholes to exploit here. If you can find the loopholes and exploit them, then the task assigned by Zhao Qiang will not be difficult to achieve. If this rule had been promulgated suddenly, Zhao Changfeng might have been caught off guard and would not have had time to prepare. But now that this rule has been leaked, Zhao Changfeng certainly has time to think about how to exploit the loopholes.

Zhao Changfeng believes that there is no rule in the world that does not have loopholes, and the key is to see if you will find it.

No, after Zhao Changfeng went back from Zhao Qiang. After only thinking about it for two days, I found a loophole in the new regulations of the CSRC that could be exploited.

The China Securities Regulatory Commission stipulates that listed companies that have lost money for two consecutive years must be named sT for special treatment, and if they continue to lose money in the third year. Then the company's shares will be suspended from trading in the secondary market, that is, delisted. At first glance, it seems to be perfect and perfect, but Zhao Changfeng still found the loopholes in it.

According to the regulations of the China Securities Regulatory Commission, no matter how much an enterprise lost in the first two years, even if it lost 780 million yuan or 100 million yuan in the first two years, it does not matter, as long as it can make a profit in the third year. Even if after accounting, only one dollar will be earned in the third year, which is also called turning losses into profits, so that the company does not need to be delisted, and can continue to trade in the stock market.

Here is an introduction to financial knowledge to some book friends who are not engaged in finance. --Phoenix-Dance-Literature-Learning-Net--The so-called profit and loss is only to account for the current year's operating conditions of the enterprise, and has nothing to do with the operating conditions of the enterprise in previous years.

For example, a company made five million in the previous year. If the company lost 1 million yuan this year, then the accounting statement will think that the enterprise has lost money this year, and the amount is 1 million, and it will not combine the two years to say that the enterprise has made 4 million this year.

In the same way, if an enterprise lost 5 million yuan last year and made 1 million yuan this year, then the accounting statement believes that the enterprise made 1 million yuan this year, which does not mean that the enterprise made 1 million after compensating for the loss of 5 million in the previous year. In other words, the profit and loss of the enterprise in the current year only reflects the profit and loss of the enterprise in the current year. It's not about the company's long-term aggregate data.

Speaking of which, everyone almost understands this financial common sense.

Back to the book.

Looking at the regulations of the China Securities Regulatory Commission, if a company loses money for three consecutive years, then it will be delisted. Take this regulation to analyze two enterprise cases:

There are two companies, Company A lost a total of 30,000 yuan in three years, but was ordered to delist; Company B has lost a total of 300 million yuan in three years, but it can still trade in the stock market as usual.

Why?

Because the financial report of Company A shows that Company A lost 10,000 yuan in the first year; In the second year, Company A also lost 10,000 yuan; In the third year, Company A still lost 10,000 yuan. According to the special treatment regulations of the China Securities Regulatory Commission, if the profit of the enterprise is negative for three consecutive years, then the enterprise delisting measures will be implemented, so enterprise A will be delisted.

Let's look at the financial report of company B: in the first year, company B lost 150 million; In the second year, Company B lost 150,030,000; In the third year, Company B made a profit of 30,000 yuan. Although the sum of three years is a total of 300 million yuan for enterprise B. However, in the crucial third year, Company B made a profit, so there was no need to delist.

When he arrives here, what ideas will Zhao Changfeng come up with, everyone knows it, right?

That's right! Zhao Changfeng just wants to make a fuss about the accounting year. Especially now that it's only the Fourth of January. The financial statements of Zhongyuan Tianwaitian Co., Ltd. have not yet been released. According to the general regulations, the financial statements of the enterprise for the previous year are released from January 10 to 15. The financial statements of listed companies are more lenient and can be handed over between January and May of the following year, leaving Zhao Changfeng with a lot of room for maneuver.

Zhao Changfeng can use some accounting methods to move the losses of Zhongyuan Tianwaitian Co., Ltd. that were about to be born in '98 to '97 in advance, so that although the amount of enterprise losses in '97 will increase, it will be much less difficult for enterprises to turn losses into profits in '98. As far as Zhongyuan Tianwaitian shares are concerned, anyway, the continuous losses in '96 and '97 have become a foregone conclusion, so it is better to increase the amount of losses in '97 in the financial statements to lay a good foundation for turning losses into profits in '98.

Later, Zhao Changfengming's financial operation method was widely used in listed companies, and people in the industry vividly called this operation method a bath, which means that the financial data of the enterprise took a bath, so that the face of the enterprise in the second half of the year was renewed.

The advantage of this method is that it truly reflects the business conditions of the enterprise, which is fundamentally different from the shoddy method of falsifying financial information by tampering with financial data and falsifying financial information to make a fake account. Because there are many methods in accounting, the use of different accounting methods has different impacts on the current profit of enterprises, and these accounting methods are in line with China's accounting standards and general financial principles.

When Zhao Qiang heard Zhao Changfeng's report, he was very happy, although this could not really make Zhongyuan Tianwaitian Co., Ltd. turn losses into profits, but it could avoid Zhongyuan Tianwaitian Co., Ltd. shares being ordered to delist, reduce the protests of a large number of small shareholders in Zhongzhou, and maintain the local social situation before the change of government, which is of great significance to Zhao Qiang.

So Zhao Qiang agreed to let Zhao Changfeng contact the local people of the Department of Commerce in advance, and contact the leaders of Zhongyuan Tianwaitian Co., Ltd., and enter the role as soon as possible.

After Jin Yuyuan led Zhao Changfeng to meet with the comrades in the enterprise, Zhao Changfeng asked to meet with the leaders of the Central Plains Tianwaitian Group. After Zhao Changfeng saw the leaders of Zhongyuan Tianwaitian Group, he asked them to immediately take a simple financial statement of Zhongyuan Tianwaitian shares within one day for him to analyze the situation of Zhongyuan Tianwaitian shares. In addition, he also demanded that the accounting statements of Zhongyuan Tianwaitian shares should not be reported without his audit.

Chairman Xu of Tianwaitian Group listened to Zhao Changfeng's domineering words, and looked at Director Jin Yuyuan with his eyes, and Jin Yuyuan said: "Director Zhao will go to work in the enterprise in a few days, and you will follow Director Zhao's instructions." ”

After Zhao Changfeng got the simple financial statements of Zhongyuan Tianwaitian Co., Ltd. for 98 years, after analysis, he quickly found a financial method that could be operated, so he immediately went to Zhao Qiang and reported to Zhao Qiang. "Uncle Zhao, I think that according to this operation method, not only can Zhongyuan Tianwaitian shares turn losses into profits on the books, but also raise a huge amount of funds in a down-to-earth manner, laying a good foundation for the next development of Tianwaitian shares."

Zhao Qiang nodded again and again after listening to Zhao Changfeng's report: "This method is indeed good, but you must pay attention to confidentiality, and you must not let too many people know the situation." ”

Zhao Changfeng thought for a moment and said, "Uncle Zhao, I think it would be good if I only need to grasp the shares of Zhongyuan Tianwaitian during my time in the enterprise." Other things will be handed over to other people to deal with, and I don't want others to interfere in the affairs of Zhongyuan Tianwaitian shares. Therefore, after I went to the enterprise, I hoped to set up a work supervision team, and I served as the team leader, personally stationed in Zhongyuan Tianwaitian Group, to guide the operation of Zhongyuan Tianwaitian shares. ”

Zhao Qiang understands that Zhao Changfeng's so-called work inspection team is equivalent to the emperor of the Central Plains Outer Heaven Group, or equivalent to the minister of the Qin Mission, and the leaders of the Central Plains Outer Heaven Group are equivalent to puppets, and the power of all business activities of enterprises must be approved by Zhao Changfeng. And in the name of the leader of the work inspection team, there is another benefit to Zhao Changfeng, that is to say, he is also the deputy director of the Enterprise Division of the Department of Commerce, and he is a civil servant. Of course, the biggest advantage is that although the leader of the inspection team has the actual leadership, but there is no name of leadership, once there is any problem in the Central Plains, the responsibility is of course borne by the leaders of the Tianwaitian Group, Zhao Changfeng is only responsible for the inspector on the side, of course, there is no specific responsibility.

"I think it can!" Zhao Qiang said: "I'll say hello to Director Jin when I turn around." After a pause, Zhao Qiang said again: "Changfeng, you must do it well, after this year's hurdle, I will let you exercise below next year!" ”

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