国营企业经济效益是全社会普遍关心的问题,为摸清企业效益的真实情况,我局根据《湖北省审计厅关于印发重点工业企业盈利下降亏损增加情况审计调查方案的通知》及安排,积极组织力量,对市电机厂1996年盈利下降亏损增加的情况进行了“由表及里”的审计调查。调查情况如下:第一,由表分析,坚定职责。钟祥市电机厂创建于1968年,是国家机电部定点生产中小型电机的专业厂家,年生产能力可达8万千瓦。1994年至1995年向国家提供利税754万元,是钟祥市骨干工业企业。1996年10月以前,该厂报表从未反映过亏损数,从10月份开始报表反映亏损29.8万元,12月份报表反映盈利8.5万元,从报表分析看,无未摊销费用及应提未提折旧等问题,经营状况同部分工业企业 The economic benefits of state-owned enterprises are a common concern of the entire society. In order to understand the true situation of corporate profits, the SIPO actively organizes them in accordance with the “Notice of the Audit Investigation Program of the Hubei Province Auditing Office on Issuing Increased Losses of Profits of Key Industrial Enterprises.” The power to conduct an audit investigation on the increase in the decline in profitability of Meiji Motor Factory in 1996. The survey is as follows: First, the table analysis, firm responsibilities. Founded in 1968, Zhongxiang Electrical Machinery Factory is a professional manufacturer of small and medium-sized motors that are designated by the State Electromechanical Department. Its annual production capacity can reach 80,000 kilowatts. From 1994 to 1995, it provided 7.54 million yuan of profits and taxes to the country. It is a key industrial enterprise in Zhongxiang City. Before October 1996, the plant’s report never reflected the loss. From the start of October, the statement reflected a loss of 298,000 yuan. In December, the report reflected a profit of 85,000 yuan. From the analysis of the report, there was no unamortized expenses and no mention should be made. Depreciation and other issues, operating conditions with some industrial enterprises