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最近,我们对辽宁地区冶金、有色、机械电子、航空航天四个行业20户中直承包企业的决算真实情况进行了审计调查,发现其中有16户企业存在着决算不实问题,占被调查企业户数的80％,决算不实金额1,408万元,造成国家财政虚收774万元。具体表现是: 1、成本费用核算不实,少计成本1,229万元。(1)部分企业少提或不提折旧。如有5户军工企业为了完成承包指标,竟少提折旧789万元。结果是成本虚降,利润虚增。(2)承包期过短,造成人为调整成本以可乘之机。如从1987年起税费增加影响了企业承包指标的完成,但又不准企业相应调减指标,部分企业只有人为地调整成本,计有4户企业转移费用115万元,7户企业少摊费用325万元。
Recently, we carried out an audit on the final accounts of 20 closed enterprises in metallurgy, non-ferrous metals, mechanical electronics, and aerospace industries in Liaoning Province. We found that 16 of them had unrealistic final accounts and accounted for the surveyed enterprises. For 80% of the households, the final settlement amounted to 14.08 million yuan, resulting in an impossibility for the government to collect 7.74 million yuan. The specific performance is as follows: 1. Cost and expenses are not accounted for accurately, with a total cost of RMB 12.29 million. (1) Some companies mention little or no depreciation. If there are 5 military enterprises in order to complete the contractual indicators, they should not mention depreciation of 7.89 million yuan. The result is a virtual drop in costs and an inflated profit. (2) Contracting period is too short, causing artificial adjustment of costs to take advantage of opportunities. For example, since 1987, the increase in taxes and fees has affected the completion of corporate contracting indicators, but it has not allowed companies to reduce indicators accordingly. Some companies have only artificially adjusted costs, including 4 enterprises transferring costs of 1.15 million yuan, and 7 enterprises have reduced The cost is 3.25 million yuan.