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The author:(作者)qqpublished in(发表于) 2014/6/20 8:51:39 The National Audit Office： cssc 7.14 million to buy gift cards and other gifts
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 State shipbuilding Corporation 2012 financial receipt and expenditure of audit findings. Audit results show that cssc of major economic decisions and internal management is not standard, and to their lack of ability to manage and control units, and so on. From 2012 to 2013, boat group headquarters in Shanghai and the shipyard 7.1493 million Yuan to buy gifts, gift cards and office supplies expenditure, no registration and approval, receiving procedures; 2012 bus costs exceeding the prescribed limits under this part of 885,000 yuan.
In addition, the findings also show that from 2011 to 2012, cssc talk about 94 million yuan of income, less cost of 119 million Yuan, resulting in profit of 25 million Yuan, 2011 year profit of 976 million dollars in 2012, less profit of 951 million dollars.
In addition, from 2012 to 2013, affiliated Research Institute of China Shipbuilding systems engineering by way of virtual meeting fees, subventions arbitrage funds of 4.2154 million Yuan, for the purchase of consumer cards, reception costs, Conference fees and other expenses.
Following is audit findings full text:
China State shipbuilding Corporation in 2012-financial audit results
According to the People's Republic of China audit provisions of the law, the Audit Commission in 2013 to China State shipbuilding Corporation (hereinafter cssc) 2012 annual financial audits the payments, audit focuses on the ship in headquarters and is a member of the Group of 6 units. For extended audits on relevant matters.
One, basic evaluation and audit opinions
Cssc, founded in July 1999, the registered capital of 6.374 billion yuan, with wholly-owned subsidiaries and holdings levels 55, the main business for shipbuilding. According to cssc's consolidated financial statements reflect its 2012 assets amounted to 199.313 billion yuan at the end of, the debt amounted to 136.701 billion yuan, and owners ' equity of 62.612 billion yuan that year achieved operating income of 86.655 billion yuan,-2.134 billion yuan in net profit, asset-liability ratio of 68.59% and Roe-3.42%. Vocation international 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 cssc prominent shipbuilding industry, the product mix continued to optimize and upgrade the 2012 financial statements generally reflect the financial position and operating results of the enterprise. Auditors also found that ship in matters of major economic decisions and the internal management of the group is not standard, and to their lack of ability to manage and control units, and so on.
Second, the audit found that problems
(A) problems in accounting and financial management.
1.2011 by 2012, cssc talk about 94 million yuan of income, less cost of 119 million Yuan, resulting in profit of 25 million Yuan, 2011 year profit of 976 million dollars in 2012, less profit of 951 million dollars.
2.2012, boat group preparing consolidated financial statements changes in prior years ' practice period gross margin to calculate unrealized gains, resulting in 2012 years included unrealized intercompany trade income of 48.1429 million Yuan, offset by income 48.1429 million less profit that year.
3.2012, ship in the process of preparation of the consolidated financial statements of the group in Hualian shipping within its jurisdiction was not limited by "other receivables" totaled 154 million dollars for Interco, resulting in consolidated financial statements to inflate claims and debts of 154 million dollars.
4.2012, cssc is not its indirect stake in 80% Shanghai Hai ships equipment limited in the scope of consolidated financial statements.
5.2012 years to 2013, the affiliated Research Institute of China Shipbuilding systems engineering by way of virtual meeting fees, subventions arbitrage funds of 4.2154 million Yuan, for the purchase of consumer cards, reception costs, Conference fees and other expenses.
(B) the implementation of national economic policies and major problems in the economic decision-making of enterprises.
1. structural adjustment has not yet reached the cssc "Eleven-Five" planned objectives. 2011, matching its shipbuilding, ship repair, non-shipping revenues accounting for income proportion, 8.82%, 86.23%, and 3%, while the plan calls for a 2010 should be sized to proportion, 10%, 72.22%, and 11.11%, respectively.
2. owned cssc materials Department ship material concentrated in the procurement process, using inquiry lacking in openness and competitiveness of non-public tender. Audit testing of 2012 class 23, 1201 inquiry using directed inquiry, involving 6.048 billion yuan, accounting for 87.81% of the total purchase amount.
3.2009 to 2011, belongs to the Shanghai shipyard shipyard has received orders for 39 ships due to the lack of sufficient argument, shipbuilding plan led to serious delays. 36 ships ending 2012 deficit amount total of 1.018 billion yuan.
(C) the internal management problems.
1. the cssc trust wealth management, services procurement, foreign borrowing and other important administrative system is not perfect, imperfect, without establishing a comprehensive risk management system; owned ship in ship finance LLC and investment development limited capital operation and Finance programs are not standard, there are issues that are not strictly enforced stop-loss system.
2.2012 years to 2013, the boat group headquarters in Shanghai and the shipyard 7.1493 million Yuan to buy gifts, gift cards and office supplies expenditure, no registration and approval, receiving procedures; 2012 bus costs exceeding the prescribed limits under this part of 885,000 yuan.
3. the company controls.
(1) belongs to a Shanghai shipyard management, illegal procurement, waste and lack of management, labor, labor turmoil and other issues.
(2) owned cssc Guangzhou longxue shipbuilding co from 2011 to 2012 inventory steel plate of heavy use of quality defects, resulting in 49 ships use segmented manufacturing, resulting in the loss of 42.862 million Yuan.
(3) belongs in the ship-breaking industry complete logistics co going out from 2012 to 2013 in financing trade on borrowed capital of 4 billion yuan.
(4) belongs in the chengxi shipyard Board does not fully repaying the affiliated companies equity held by managers, middle-level managers still holds until the end of July 2013 93 of Jiangyin Hua Cheng industrial company shares valued at 2.0886 million Yuan.
(5) belongs in the ship-breaking industry and trade limited company does not report approved by the cssc, and SASAC filed, by 2008, the staff pension and retroactive payment between 2005 and 2012 pension net worth of $ 21.69 million Yuan by the end of it.
(6) the affiliated Research Institute of China Shipbuilding systems engineering 2012 hospitality expenditures exceeding the 9.25 million dollars.
4. the cssc informatization construction and manpower is insufficient, information systems are not effectively integrated, subordinate financing system has not been established between the vertical through a data interface; information technology planning and implementation management in place, issues such as inequality, lack of investment of information system construction; non-secret-involved information system level testing, grading and record-keeping is not in place.
Three, auditing and rectification
The audit found problems, the Audit Commission has issued an audit report, audit decisions issued according to law. Cssc 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: cssc 7.14 million to buy gift cards waiting for the bus cost limitation)
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