搞好问题处理 抓好自身建设

• 机 构: 铜川矿务局审计处
• 出 处: 煤炭经济研究
• 发表日期: 1989年08期
• 关键词: 超越职权 宽严适度 企业利益 金华山 副总会计师 副矿长 自身建设 审计处 潜亏 劳务收入

按照政策规定认真搞好审计问题的处理,是树立审计权威,保护企业利益的中心环节。我们在处理问题时,力求做到客观公正、实事求是、充分协商、宽严适度。一是对弄虚作假、明知故犯的问题,坚决地进行严肃处理。如金华山矿虚报产量、假作销售、多提包干工资和基建多决等违纪问题,罚没款113万元,还给书记、矿长、副矿长等3名领导和1名副总会计师分别予以党政纪律处分。在审计东坡煤矿时,发现超越职权范围,擅自核销资金,任意调节产量,造成企业潜

Seriously carrying out the handling of audit issues according to the policies and regulations is the central aspect of establishing the authority of auditing and protecting the interests of enterprises. When we deal with the problems, we strive to be objective and fair, seek truth from facts, fully consult, and be moderate and appropriate. First, we must resolutely deal with the problems of resorting to fraud and knowing what to do. Such as false output of Jinhua Mine, fake sales, multi-package dry-wage and capital construction multiple decisions and other disciplinary issues, fined a total of 1.13 million yuan, returned to the secretary, chief, deputy director and other three leaders and a deputy chief accountant respectively Party and government discipline be punished. When auditing Dongpo Coal Mine, it was found that beyond the scope of its terms of reference, it was able to write off funds arbitrarily and arbitrarily adjust its output to cause the potential of enterprises