成本虚减是指企业在计算成本时，采取不真实或不当的会计处理方式，导致成本低于实际水平，从而虚增利润、少缴税款或者保持较好的报表表现。这种行为不仅违反了会计原则和税收法规，还可能对企业长期发展带来负面影响。

英文：Cost understatement refers to the use of untruthful or improper accounting practices by enterprises in calculating costs, resulting in costs being lower than the actual level. This leads to overstated profits, underpayment of taxes, or better reported performance. This behavior not only violates accounting principles and tax regulations, but may also have negative impacts on the long-term development of the enterprise.

成本虚减可能出于多种原因，例如管理层为了追求短期业绩、逃避监管或获得更多的经济利益。这种行为可能导致企业面临财务、法律和声誉风险，损害企业的长期价值和利益相关者的利益。

英文：Cost understatement may occur for various reasons, such as management pursuing short-term performance, evading regulation, or obtaining more economic benefits. This behavior may lead to financial, legal, and reputational risks for the enterprise, damaging long-term value and stakeholder interests.

为了防范成本虚减行为，企业应加强内部控制和风险管理，建立健全的财务管理制度，提高会计人员的专业素养和道德水平。同时，监管部门和投资者也应加强对企业的监督和评估，促进企业规范财务管理和会计行为，确保企业可持续发展。

英文：To prevent cost understatement, enterprises should strengthen internal control and risk management, establish sound financial management systems, and improve the professionalism and ethical standards of accounting personnel. At the same time, regulators and investors should also strengthen supervision and evaluation of enterprises, promote standardized financial management and accounting practices, and ensure sustainable development of enterprises.