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按照审计署布置,1995年开展对金融系统资产、负债、损益的审计,在审计过程中,发现违反国家财经制度,侵占、截留国家收入、私存私放各种资金的现象,屡见不鲜,愈演愈烈,已查处各种名目的“小金库”资金达4000余万元。从审计的情况看,这些未纳入本单位会计部门核算,存放帐外资金的主要来源有以下几个方面:1.截留、隐瞒贷款的利息收入;2.擅自提高贷款的利差收入;3.通过拆入资金,用于帐外放贷的利差收入;
According to the arrangement of the Audit Commission, in 1995, the audit on the assets, liabilities and gains and losses of the financial system was carried out. During the audit, it was not uncommon for the government to find violations of the state’s financial and economic systems, occupy and seize state revenues, and privately deposit and withdraw various funds in an irregular manner. Has investigated and dealt with various names “small treasury ” funds amounted to more than 4000 yuan. From the audit situation, these are not included in the accounting unit accounting unit, the main sources of funds deposited in the following areas: 1. Interception, conceal the interests of the loan interest; 2. Unauthorized increase loan interest income; Through the dismantling of funds, interest-bearing loans for credit spreads;