论文部分内容阅读
今年我们对某金融企业资产、负债、损益和效益审计中,查出该企业帐外固定资产1100余万元。其中,属于1994年清产核资前累计发生的帐外固定资产714万元,清产核资以后新发生的帐外固定资产397万元。新发生的帐外固定资产主要采取了三种方式:一是所辖各银行办事处之间互相贷款,贷款后以企业名义转入存款户,再以企业名义支付用于购建固定资产;二是通过所办经济实体在基层办事处贷款,帮助承建固定资产;三是由支行基建科在基层办事处贷款直接用于购建固定资产。由于购
This year, we audited the assets, liabilities, profit and loss and effectiveness of a financial company and found out that the fixed assets of the company were more than 11 million yuan. Among them, belonging to the fixed assets of 7.14 million yuan that had accrued before the release of nuclear assets in 1994, and 3.97 million yuan of new off-the-shelf fixed assets after the production and verification of capital. The newly-outdated fixed-asset assets mainly take three approaches: one is that the bank offices under their jurisdiction loan each other, and after the loan, they are transferred to depositors in the name of the enterprise, and then paid in the name of the enterprise to purchase or construct fixed assets; It is through the loans of the economic entities they run at the grassroots offices to help build the fixed assets. Third, the loans of the Infrastructure and Construction Branch of the branches are directly used for the purchase and construction of fixed assets. Due to purchase