今年,辽宁省委托18家会计中介机构,对40户省直国有重点企业的财务决算进行了检查,并延伸检查了这些企业2003年、2004年的主要财务指标完成情况。检查发现,这些企业在成本核算、费用计提及摊销、收入确认、资产损失核销、企业对外投资等方面不同程度地存在违规违纪问题,由此给投资者、管理部门、决策机构及社会 This year, Liaoning Province commissioned 18 accounting intermediary agencies to conduct checks on the financial accounts of 40 key state-owned key state-owned enterprises and extend the examination of the completion of major financial indicators of these enterprises in 2003 and 2004. Inspection found that these enterprises in the cost accounting, fee accruals and amortization, revenue recognition, write-off of asset losses, foreign investment enterprises to varying degrees, there are violations of discipline, thus giving investors, management, policy-making institutions and the community