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为进一步整顿和规范会计秩序,财政部组织驻各地财政监察专员办事处(以下简称专员办)开展了会计信息质量检查与会计师事务所执业质量检查,并于近日发布了“财政部会计信息质量检查公告(第十二号)”。此次检查的重点是中央企业集团、房地产开发企业及部分会计师事务所,共检查了94户企业和60家会计师事务所。检查发现,个别中央企业财务管理混乱,内部控制薄弱。部分房地产企业存在会计信息严重失真的情况;还有部分房地产企业存在较为严重的偷漏税问题,少数企业甚至通过虚构业务、编造合同等手段骗取银行信用。检查还发现,部分会计师事务所特别是中小事务所内部质量控制薄弱,存在审计程序不到位甚至故意出具虚假审计报告的情况。具有证券资格
In order to further rectify and standardize the accounting order, MOF organized the financial supervision commissioners ’offices in various regions (hereinafter referred to as Commissioners’ Office) to carry out the quality control of accounting information and the practice examination of accounting firms, and recently released the “Quality of Accounting Information of Ministry of Finance Inspection Notice (twelfth) ”. The inspection focused on the Central Enterprise Group, real estate development companies and some accounting firms, a total of 94 companies and 60 accounting firms. Inspection found that some central enterprises financial management chaos, weak internal control. Some real estate enterprises have serious distortion of accounting information; some real estate companies have serious problems with tax evasion. Some even cheat bank credit through fictitious businesses and making contracts. Inspection also found that some accounting firms, especially small and medium-sized firm internal quality control is weak, the existence of audit procedures are not in place or even deliberately issue a false audit report. With securities qualifications