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我们在对6户物资流通企业进行上半年承包经营审计时,发现有5户企业与其他业务单位互开空头发票,进行空购、空销,共计空购金额6535万元,空销金额6391万元。有一户企业上半年实际完成物资购入指标335万元,上报数却达2013万元;有一户企业实际完成销售收入696万元,上报数却达2683万元。企业不顾财经法纪的做法,不仅造成企业经济指标严重不实,影响对承包经营者的业绩考核,而且加大了有关费用的计提基数。这5户企业今年上半年因虚增销售额,可多列支费用18万元。建议有关部门立即
When we audited the six-item circulation enterprises in the first half of the contracted business operation, we found that 5 companies and other business units opened empty hair tickets to each other for empty purchases and empty sales. The total amount of empty purchases was 65.35 million yuan, and the amount of empty sales was 63.91 million. yuan. One company actually completed the purchase of 3.35 million yuan worth of goods in the first half of the year, but the number of reports reached 23 million yuan; one company actually completed sales of 6.96 million yuan, and the number of reported enterprises reached 26.83 million yuan. The practice of disregarding financial laws and disciplines by enterprises not only causes the company’s economic indicators to be seriously false, it affects the performance evaluation of contractors, and it also increases the accrual base for related expenses. In the first half of this year, these five companies had spent more than 180,000 yuan for inflated sales. Suggest related departments immediately