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湖北老河口市洪山嘴办事处第二砖瓦厂,一直被认为是经济效益好的企业,经审计后,累计亏损达19万元。利润大户变成了亏损大户,市、办两级领导大为震惊。1988年初。办事处党委决定委托农业经济审计站对所属企业进行审计,发现这个厂1988年第一季度实际亏损7093元,而企业上报利润为7万元。审计站顺藤摸瓜,终于揭开了该厂虚盈实亏的真象。这个厂之所以将亏损报盈利,一是财务人员素质低,不懂经营,不懂核算,购进燃料因当时未付款,就未摊入生产成本,仅此一项少计算费用11.3万元,应提未提的折旧赞、维修费和银行利息5.8万元;应提未提的教育统筹费0.8万元;应摊未摊成本1.1万元。二是管理混乱,开支无制度,损失浪费严重。三是出售产品不及时收款。
The second brick and tile factory of the Hongshanzui office in Laohekou City in Hubei Province has been considered as a company with good economic returns. After the audit, the accumulated loss was RMB 190,000. Large profit owners have become big losers, and the leaders of the city and the office have been greatly shocked. In early 1988. The office party committee decided to entrust the agricultural economic auditing station to audit the affiliated company and discovered that the actual loss of the plant in the first quarter of 1988 was 7,093 yuan, while the company reported a profit of 70,000 yuan. The audit station ran through the cane and finally revealed the truth of the plant’s virtual surplus. The reason why this plant reported a loss at a loss was because the financial staff was of low quality, did not understand the business, and did not understand the accounting. Since the purchase of fuel was not paid at the time, it was not included in the cost of production. The cost of the calculation was only 113,000 yuan. Should mention mention of depreciation and praise, maintenance fees and bank interest of 58,000 yuan; should mention the unreported education coordination fee of 8,000 yuan; should not be shared with the cost of 11,000 yuan. The second is chaotic management. There is no system of expenditure and the loss is serious. The third is that the sale of products is not timely.