according to the uniform requirements for the Ministry of finance, Department of finance, and deployment, our city city level, district and County Industrial Park and Finance Bureau in accordance with the "accounting law", "People’s Republic of China People’s Republic of China" budget law ", the financial department of the implementation of accounting supervision implementation measures" and "financial supervision measures" and other laws and regulations, May 2010 we should conscientiously carry out the -8 month accounting information quality inspection work of the city.
in order to improve the quality of accounting information to check the city’s total of 69 people, the organization of accounting information quality on the 31 units were examined, check to listen to reports and review accounting vouchers, accounting books, accounting statements and other related materials and other methods, starting from the basic accounting standards, financial accounting, internal accounting supervision system and internal control system, asset management, cost accounting and other aspects, in accordance with the relevant laws and regulations to conduct a comprehensive detailed examination. Found illegal funds 31 million 138 thousand yuan. Of which: assets untrue (decrease of assets) 26 million 362 thousand yuan debt; false (false minus liabilities) 270 thousand yuan; real income (virtual reduction inflated even after spending 1 million 61 thousand yuan decrease); real expenditure (inflated expenditure) 1 million 80 thousand yuan; profits of 1 million 806 thousand yuan (decrease) payable; unpaid 559 thousand yuan of financial funds.
from the overall situation, inspection unit to carry out the "accounting law" and "accounting standards", accounting voucher books set reasonably, no private accounts and Treasury behavior. According to the actual economic transactions and events, the original vouchers, the accounting books for registration, the procedures for the preparation of the accounts, the requirements for signature and seal, and the time limit for submission shall meet the requirements. In the inspection also found some problems, such as: the basic accounting work is weak, low level of accounting staff, unit leadership is not enough attention, the internal system is not perfect, etc.. In view of the existing problems, requiring the unit for rectification, and should be paid not to pay the financial resources, the repayment plan, and gradually turned over to the financial accounts.
through the inspection, the accounting staff to further recognize the authenticity of accounting information, serious distortion of accounting information will cause the loss of state-owned assets, State Taxation, damage the interests of the state and the people. In the future, we will continue to thoroughly implement the provisions to strengthen the quality of accounting information and check the relevant policies, increase inspection efforts, timely discover and solve problems, to play its due role in enhancing the quality of accounting information at all levels of the overall level.