最近,我局在企业资产、负债、损益审计中,对新财会制度实施情况一并进行了审计调查,发现国有资产流失问题严重,固定资产贷款利息、潜亏挂帐等帐务处理不规范,造成部分企业盈亏不实,盈利水平变动幅度大,不便于同行业间利润指标的对比分析等问题。 一、国有资产流失的问题不容忽视。流失形式主要有,一是转移国有资产兴办各种经济实体,导致国有资产流失。如某企业将市政工程给予的经济补偿费622万元,不通过企业核算而直接作为该企业兴办第三产业的注册资本金。二是国 Recently, our bureau conducted an audit investigation on the implementation of the new accounting system in the assets, liabilities and profit and loss audits of enterprises and found that the problem of loss of state-owned assets was serious, the fixed-asset loan interest and the unspoken account were not normalized, resulting in Part of the business profits and losses false, large changes in profitability, not conducive to the same industry profit targets comparative analysis and other issues. First, the loss of state-owned assets can not be ignored. The main forms of loss are: First, the transfer of state-owned assets to establish various economic entities, leading to the loss of state-owned assets. If an enterprise will municipal engineering grant economic compensation 6.222 million yuan, not through corporate accounting directly as the establishment of the tertiary industry’s registered capital of the tertiary industry. Second, the country