１９９９年 ,我们在审计调查中发现 ,国有商业企业财务收支中存在不真实问题。具体表现在以下几个方面 :一、国有资产不实。国有商业企业实行国有民营以来 ,企业商品的产权已由企业所有转化为私人所有 ,而企业财务账面仍显示企业拥有产权 ,造成企业虚有负债。二、账表数字与实 In 1999, we found during the audit investigation that there were unrealistic problems in the financial revenues and expenditures of state-owned commercial enterprises. Specific performance in the following areas: First, the state-owned assets are not real. Since the state-owned commercial enterprises have implemented state-owned private ownership, the property rights of the enterprise products have been converted into private ownership by the enterprises. However, the corporate financial accounts still show that the enterprises own the property rights, resulting in the enterprise’s virtual liabilities. Second, account numbers and real