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最近,我们在一个不足1000人的企业进行审计时,发现该企业银行帐户多达30多个。除了在工行等开设有3个基本帐户外,另在农行、交行、建行、投资银行、信用社、科技小区办等各类商业银行均开有帐户。经了解,此类现象在企业中较为普遍。 企业银行帐户过多的原因,一是企业资金短缺,贷款困难,为了从银行争取更多的资金,企业只好和各家银行搞好关系,在多家银行开户,形成多头帐户。二是企业不断划小核算单位,成立了一批自负盈亏的独立核算单位和具有法人资格
Recently, when we audited a company with less than 1,000 employees, we found that the company had more than 30 bank accounts. In addition to the opening of three basic accounts in ICBC, other types of commercial banks, such as Agricultural Bank of China, Bank of Communications, Construction Bank, Investment Bank, Credit Union, and Technology Community Office, all have open accounts. It is understood that such phenomena are more common in enterprises. The reasons for the excessive number of corporate bank accounts are due to the shortage of funds and the difficulty of making loans. In order to obtain more funds from banks, companies have to make good relations with various banks and open accounts in multiple banks to form long accounts. Second, enterprises continue to draw down small accounting units, set up a number of independent accounting units that are responsible for their own profits and losses, and have legal personality.