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我们在对某股份有限公司审计时发现,由于该公司产权关系未理顺,造成国有资产严重流失,其主要表现为:一、该公司长期无偿占用国有土地7000多平方米,至今未折价入股。二、该公司企业章程规定,股票收益实行保息分红办法,股息进入生产成本,违反了《股份有限公司规范意见》的规定,1989年至1992年4年中,共向股民发放股息949万元,全部进入当年生产成本,从而直接影响财政收入332万元。三、该公司至今产权关系没理顺,一方面,股份制企业的董事长是某国有企业的法人代表;另一方面,股份制公司与国有企业同在一个大
When we audited a company limited by shares, we found that due to the unfairness of the company’s property rights relationship, the state-owned assets were seriously lost. The main performances are as follows: 1. The company has occupied state-owned land for more than 7,000 square meters for a long period of time and has not yet discounted its shares. 2. The company’s articles of association stipulates that dividends shall be distributed to stocks for dividends and the dividends shall enter the cost of production. This violates the “Regulations of the Corporation Limited Opinion.” In the four years from 1989 to 1992, a total dividend of 9.49 million yuan was paid to shareholders. All of them entered the production cost of the current year, which directly affected the fiscal revenue of 3.32 million yuan. 3. The company’s property rights relationship has not been straightened out. On the one hand, the chairman of a joint-stock enterprise is the legal representative of a state-owned enterprise; on the other hand, the joint-stock company and the state-owned enterprise are in the same big company.