在1993年的三大检查中,我们发现不少企业在新老会计制度接轨时,违反财政部有关规定,虚列或违纪扩大专用基金支出,造成专用基金帐户“倒挂”;虚增或扩大库存材料、库存商品、在产品的盘亏损失;虚增企业亏损;未经认真清理即将应收款转作呆帐损失;从而冲减国家基金(实收资本)。还有的企业,七月份以后仍执行老的会计制度。为此,建议在审核企业年终会计决算报表时,对新老会计制度接轨,做好复查核对工作。 In the three major inspections in 1993, we found that many enterprises violated the relevant provisions of the Ministry of Finance and infringed upon or disciplined the expansion of special-purpose fund expenditures when they became integrated with the old and new accounting systems, resulting in a special fund account “hanging upside down” or inflated or Expand inventory materials, inventory of goods, losses in the loss of the product; inflated corporate losses; without proper clean-up receivables transferred to bad debt; thus offset the national fund (paid-in capital). Still others, the old accounting system is still in place after July. To this end, it is recommended in the audit of corporate final accounts statements, the old and new accounting system to track, do a good job of checking.