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孝昌县某肉用饲养厂,是该县93年底投资建立的重点企业,总投资101万元。由于管理混乱,目前,企业资产仅剩71万元,累计亏损31万元。一、财务混乱,费用惊人。这一县直重点企业,到审计时为止,没有一套完整的财务记录,没有银行帐、现金帐,唯一的一本总帐也零零散散,记录不完全,无法反映该厂的财务活动情况。经过审计整理,发现短少现金12,998.13元(已如数追回);帐面差错14处,还有一些报帐发票没有签字。费用开支方面:人员出差,一切费用报销外,另外还要按本县内每天5-10元,县外每天50-60元不等领取出差补助;94年7月,某业务人员到有关单位联系业务,在短短4天时间内,仅住宿、进餐、送礼就花费6,699元;94年4月,该厂一次性购进茶叶11斤,开支1,650元。
Xiaochang County, a meat breeding plant, is the key enterprise invested by the county at the end of 1993 with a total investment of 1.01 million yuan. Due to the chaotic management, at present, there are only 710,000 yuan in corporate assets and a total loss of 310,000 yuan. First, the financial confusion, the cost is alarming. At the time of the audit, this key county-level enterprise did not have a complete financial record, bank account, cash account, and the only general ledger was also scattered. The record was incomplete and could not reflect the financial activities of the plant. Happening. After auditing and finishing, it was found that the cash amounted to RMB 12,998.13 (which had been recovered in the number as many as possible); there were 14 book errors and there were some signature invoices that were not signed. Expenses and expenses: For staff on business trips, all expenses are reimbursed, in addition to the 5-10 yuan per day within the prefecture, 50-60 yuan per day outside the county took out the difference; in July 1994, a business person contacted the relevant unit. Business, in just 4 days, spent only 6,699 yuan for accommodation, meals, and gifts; in April 1994, the factory purchased 11 kg of tea at a time, spending 1,650 yuan.