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The author:(作者)qqpublished in(发表于) 2014/6/20 8:47:01 Audit： Group of soldiers loaded overseas investment loss of $ 138 million
Beijing, June 20, according to the National Audit Office's Web site, posted on its Web site today by the Audit Commission of the China ordnance equipment Group Corporation 2012 financial receipt and expenditure of audit findings. Audit results show that the 2012 soldier group less pay sales tax 3.8707 million, urban construction and maintenance tax and education surcharge 464,500.
Audit results indicate that soldiers loaded group accounting, management decision is not standard, and issues such as investment and risk control are not in place. Audit results show that the soldiers loaded the Group overall poor performance of overseas investment, invest in 17 overseas companies set up, 5 have been closed down until the end of 2012, 7 cumulative loss of $ 138 million.
Following is audit findings full text:
China ordnance equipment Group Corporation financial budget for 2012 audit results
According to the People's Republic of China audit provisions of the law, the Audit Commission in 2013 to China ordnance equipment Group Corporation (hereinafter referred to as soldiers loaded group) 2012 audit of financial revenues and expenditures, with a focus on auditing the soldiers with Baoding tianwei group headquarters and the respective Group Ltd, Chongqing ChangAn Automobile Company Limited (hereinafter referred to as the group, Chongqing Changan), 6 companies, on matters related to conduct an extensive audit.
One, basic evaluation and audit opinions
Soldiers loaded group was founded in July 1999, 14.8 billion yuan of registered capital, with wholly-owned subsidiaries and holdings levels 56, mainly engaged in military production, opto-electronics, chemical products, vehicles, weapon engineering and technology services.
Soldiers loaded the Group consolidated financial statements reflect the end of 2012 with total assets of 278.728 billion yuan, total liabilities of 197.589 billion yuan, owners ' equity of 81.139 billion yuan, year revenues 302.64 billion yuan, 6.357 billion yuan in net profit, 70.89% asset-liability ratio, return on equity 8.4%.
Daxin certified public accountants audit the Group 2012 annual consolidated financial statements, audit reports and issue a standard unqualified opinion.
Audit results the Audit Commission shows that the soldiers loaded group will seriously implement the national macro-economic policies and decisions and arrangements 2012-factually and in general the financial statements reflect the financial position and operating results of the enterprise. Auditors also found that soldiers with nonstandard accounting, management of the group, issues such as investment and risk control are not in place.
Second, the audit found that problems
(A) problems in accounting and financial management.
1.2012, soldiers holding group and Chongqing Changan 2 family units fail to recognize revenue and cost issues, total less revenues of 283 million Yuan, much plan cost of 115 million Yuan, resulting in less profit to 398 million dollars. Chongqing Changan prepared consolidated financial statements is not standardized, overcharged for income of 388 million Yuan, over count cost of 388 million Yuan, jiangling Holdings Limited, to which it belongs much plan assets of 189 million Yuan, and accrued liabilities 189 million Yuan.
2.2012, soldiers the Group less pay sales tax 3.8707 million, urban construction and maintenance tax and education surcharge 464,500.
3. until the end of 2012, owned Harbin hafei automobile industry group limited company accounting does not match the accounts table, involving a total of 921 million dollars.
(B) the implementation of national economic policies and major problems in the economic decision-making of enterprises.
1. belongs to tianwei new energy investment decisions, such as substandard, inefficient or even serious losses, and so on.
(1) from 2008 to 2012, the Group of 21 new fixed assets investment projects in energy, there are 20 unregistered Board to consider legal proceedings involving 15.275 billion yuan in investment.
(2) from 2010 to 2012, the group without approval from the national development and Reform Commission raised its investment plan without authorization, offshore renewable energy investment project implemented by design flaws and other reasons was forced to shut down, bankruptcy and liquidation.
(3) until the end of 2012, the Group has 3 Ultra plans to invest 285 million yuan of investment projects, and does not report to the competent authorities for approval; 11 without a loaded Group approval to start construction of the project, involving investment of 2.485 billion yuan.
(4) tianwei new energy investment, debt and business risks of rapid growth, in May 2013, external financing of 23.442 billion yuan, up to 1.19 billion yuan losses in 2011 and 2012, respectively, and 3.328 billion yuan.
(5) from 2009 to 2012, tianwei group tianwei change (Hefei) transformer co, lend to related parties with funds, accumulated loan of 506 million dollars.
2. the soldiers loaded the Group overall poor performance of overseas investment, invest in 17 overseas companies set up, 5 have been closed down until the end of 2012, 7 cumulative loss of $ 138 million.
(C) the internal management problems.
1. until the end of 2012, soldiers loaded group, which is wholly-owned and controlled subsidiaries total 456, of which 45 are two companies to implement reforms and the establishment of the Board of Directors of the company.
2.201 to 2012, belongs to Chongqing Changan and 5 joint venture part of the project does not open tenders, involving 1.026 billion yuan and Chongqing tsingshan industry limited liability company (hereinafter referred to as Castle Peak industrial) Technical Center
Project part of the project does not open tenders, with a value of 1.445 million Yuan.
3.201 to 2012, belongs to Chongqing Changan two construction projects without a land use permit, permit and construction permit that is planned to start the construction, involving investment of 2.905 billion yuan.
4. belongs to Chongqing Changan to take payment in advance, credit sales for dealers in the form of disguised borrowing sums 12.506 billion yuan, the cumulative interest charges of 134 million Yuan.
5.2012, soldiers loaded group-owned Chongqing dajiang industry limited liability company, green hills industry exceeded the national standard to purchase buses 4, involving 1.8815 million Yuan.
6. information technology management.
(1) by June 2013, soldiers mounted group of 59 subsidiaries and headquarters of the 287 137 in the information system without information security classified protection rating, 58 52 interface in accounting software does not meet national standards.
(2) with 220 financial group headquarters and 43 subsidiaries has 73 no, business management information system construction for disaster.
(3) the soldiers loaded the group "Eleven-Five" informatization development plan for the proposed establishment of 13 functional systems there are 6 management information resource has not started construction idle function legal affairs management information system.
(4) the Chongqing Changan ERP and related internal control system is not perfect, the data modifications and leakage risks, human resource management, procurement management function long term idle.
In addition, the 2010 audit 3 issues identified by the Audit Commission is not corrective action implemented. A loaded group of 292 million Yuan investments unacknowledged; second, soldiers loaded group, which lent South industries science and technology trading co irregularities import and export operation right; the third is
Soldiers loaded group-owned equipment engineering company in North China, Yan XING, China Head Office clean up two trading companies are not integrated.
Three, auditing and rectification
The audit found problems, the Audit Commission has issued an audit report, audit decisions issued according to law. Soldiers loaded 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: soldier Pack 7 companies of the Group lost $ 138 million in overseas investment)
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