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The author:(作者)qqpublished in(发表于) 2014/6/20 8:46:55 Audit Commission： China resources power units concerned illegal tender 11.7 billion
Beijing, June 20, the National Audit Office Web site posted 20th China resources (Holdings) limited financial budget for 2012 audit results. The audit found that accounting, China resources has some problems such as major economic decisions and internal management problems, some managers also alleged major violations. Among them, belong to China resources power unit does not open tenders, but inviting bidding, bidding to determine, inter alia, construction contractors, materials and services, involving 586 items, amount 11.715 billion yuan.
Auditing report reads as follows:
China resources (Holdings) limited financial budget for 2012 audit results
According to People's Republic of China audit method of provides, audit 2013 on CR (Group) Limited (following referred to CR group) 2012 degrees financial payments for has audit, focus audit has CR group headquarters and the CR power holding limited, and CR financial holding limited, and CR medicine group limited and CR cement holding limited (following referred to CR power, and CR financial, and CR medicine, and CR cement), 18 a enterprise, and on related matters for has extends audit.
One, basic evaluation and audit opinions
China Resources Group was founded in 1983, 12.237 billion yuan of registered capital, with wholly-owned subsidiary of 1522, mainly engaged in consumer goods (including beer, food, beverage and retail), electricity, gas, real estate, pharmaceuticals, cement, financial, and other services.
According to the Group's consolidated financial statements reflect its 2012 with total assets of 730.521 billion yuan at the end of owner's equity, liabilities totaled 518.105 billion yuan, 212.416 billion yuan, reported revenue of 329.079 billion yuan that year, 23.69 billion yuan in net profit, 70.92% asset-liability ratio, return on equity 11.7%. PricewaterhouseCoopers Zhong Tian 2012 CPA limited audit of the Group consolidated financial statements, audit reports and issue a standard unqualified opinion.
Audit results the Audit Commission shows that huarun group to carry out the basic national macroeconomic policies, financial report reflects the financial position and operating results. Auditors also found that accounting, China resources has some problems such as major economic decisions and internal management problems, some managers also alleged major violations.
Second, the audit found that problems
(A) problems in accounting and financial management.
1.2012 years, belongs CR deep country voted trust limited charged of rent income, and xianyang CR textile limited received of government subsidies are not by provides meter made income, CR Yee treasure food beverage (Shenzhen) limited South points company sales income not by provides deduction sales discount,, which caused when income less meter 15 million Yuan, and more meter 127 million Yuan, cost costs more meter 157 million Yuan, led to 2012 less meter profit 45 million Yuan.
2.2012 years late, belongs CR power holding subsidiary Shanxi CR daning energy limited, and CR gas (Group) limited holding subsidiary CR (Nanjing) municipal design limited not by provides into merged report range, total total assets 6.062 billion yuan, and total liabilities 1.126 billion yuan, and owner interests 4.936 billion yuan; CR power merged report Shi, due to not on belongs 6 home associated enterprise between of internal trading for offset, caused income and the cost each virtual increased 20.6917 million Yuan.
3.2012, Jiangsu South belongs to 2 companies such as thermal power generation limited liability company a bit by raw material costs cash 8.54 million Yuan, mainly to buy the shopping cards issued to employees, and so on.
(B) the implementation of national economic policies and major problems in the economic decision-making of enterprises.
1.2012, belongs to China resources power provides 4 power unit is not reported to the approval of the construction, involving 101,100 kW of installed capacity, 1 power unit does not report to the approval of the operational, involving capacity of 755 million kWh, 283 million yuan of income from electricity sales.
2.2012, owned huarun pharmaceutical acquisition of Beijing pharmaceutical company limited (hereinafter referred to as TMC shares) shares in the process, according to the financial adviser does not have the qualification of asset appraisal about TMC equity net asset valuation of 11.69 billion yuan (than to be hired 66.36% higher estimate made by the qualified intermediary), capital 1.054 billion yuan acquired 9.02% of its shares.
3.2012, of CRC implementation in which a cement Enterprise mergers and acquisitions, does not report approved by the SASAC and asset evaluation, total contract price of 175 million dollars.
4.2012, belongs to China resources power unit does not open tenders, but inviting bidding, bidding to determine, inter alia, construction contractors, materials and services, involving 586 items, amount 11.715 billion yuan.
5.-owned huarun pharmaceutical business group China resources power and some big decisions only minutes, did not keep full minutes, in which CR pharmaceutical business group meeting minutes are not strictly sequential numbering management.
(C) the internal management problems.
1. the affiliate business car standards set by China resources enterprises established by the SASAC leaders with high standard. 2012 70 subsidiaries and companies over State-owned assets supervision standard cars (5 and under) 90 buses, with an average price of about 520,000 yuan, the highest price for more than 2 million Yuan.
2. the company controls.
(1) the huarun group to implement strategic business unit-oriented management model, a similar company was placed under the same management strategic business unit, the management team is responsible for the operating results, but part of the strategic business unit management and ownership structure of the company is not consistent, leading to divergent caliber and caliber consolidated financial statements management report, is not conducive to clear powers and responsibilities and strengthen internal management.
(2) in 2012, China Resources group and part of the affiliation of public funds shall be allocated 2.11 million Yuan Golf consumer spending.
(3) in July 2010 to 2011, owned huarun medicine in restructuring the transitional period, there are 8 investment acquisitions concluded, without a transitional Management Committee approval to cooperate or share transfer agreement, the acquisition price amounted to 2.98 billion dollars, of which 6 items purchase price higher than the assessed value of the asset is about 57%. CMC in partial acquisitions program review of the transitional period, there is insufficient research departments of opinion in the phenomenon.
(4) in 2012, belongs to China resources cement purchases a total of 6.45 billion yuan to 8.62 million tonnes of coal does not open tenders.
3. the financial management of the business.
(1) in March 2011, the owning Bank of China Resources Co Ltd of Zhuhai (hereinafter referred to as CR Bank) issued a 5-year working capital loan of 50 million Yuan, and post-loan supervision problems exist, 14.5 million yuan of which is not in accordance with the contract purposes. Until the end of June 2013, the above loan arrears on interest and principal payments 53.32 million Yuan.
(2) owned huarun trusts to comply with operational problems, in particular: one is China resources trust violations on behalf of the employee to establish Shenzhen Zhong Yi Industrial Corporation, and is not included in the consolidated financial statements. The end of 2012, the company's assets, a total of 260 million Yuan.
Second, in 2012, China resources trust both trusts to raise funds for the project amounted to 1.5 billion yuan in working capital loans, there are monitoring issues, 1.3 billion yuan of which were diverted to the borrower the primary land development, real estate development, etc. A trust violation project raised $ 1 billion yuan for loans to local-government financing platforms.
Third, CR trust for financial consultants, investment advisors, such as the development of relevant norms, no uniform standard, randomly chosen. In 2012, there are 4 items does not clear in the contract the financial consultancy fees borne by the trust property, culminating with its own financial burden financial adviser fee of 5.1106 million Yuan.
Four are from July 2012 to April 2013, China resources trust trust Investment Bank project to raise funds for the establishment of 23 bond market, carried out in suspected irregularities in transactions disguised bond repurchase and reverse repurchase operations, involving capital of 4.098 billion yuan.
4. as July 2013, CR group financial accounting system only covered group 1006 home accounting entity (accounted for 37.26%), not completed planning proposed of full covered task; CR group has 12 a information systems not accept police organ information systems security grade evaluation, which 11 a both not take with city and not take offsite disaster prepared measures; group subordinates profit center core system except CR bank outside, also are not take with city or offsite disaster prepared measures. Meanwhile, China Resources group and affiliated enterprises Informationization project generally do not implement the bidding system, project management system.
Three, auditing and rectification
The audit found problems, the Audit Commission has issued an audit report, audit decisions issued according to law. Huarun Group had moved on from its announced to the public. Audit finding clues about the officers alleged financial violations and transferred to the relevant departments for further investigation and treatment.
(Original title: Audit Commission: China resources power affiliate to 586 projects concerned illegal tender 11.7 billion)
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