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The author:(作者)qqpublished in(发表于) 2014/6/20 8:51:42 The National Audit Office： Datang company slush fund established pursuant to the management bonuses
Released Beijing, June 20, the National Audit Office, 20th China Datang Corporation in 2012-financial audit results. The audit found that from 2011 to 2012, China Datang Corporation-owned boat Datang technology and Datang international fuel through a virtual dispatch labor cost arbitrage 2.114 million yuan in cash to set up a "slush fund", to the leading group and all bonuses for middle managers.
Auditing report reads as follows:
China Datang Corporation in 2012-financial audit results
Root according to the People's Republic of China audit provisions of the law, the Audit Commission in 2013 to China Datang Corporation (hereafter referred to as China Datang Corporation) in 2012, conducted an audit of financial revenues and expenditures, with a focus on auditing of the Datang group headquarters and the Datang international power generation company limited (hereinafter referred to as Datang international) 10 businesses, on matters related to conduct an extensive audit.
One, basic evaluation and audit opinions
China Datang Corporation was established in December 2002, the registered capital of 18 billion yuan, has two wholly owned subsidiaries, branch offices, 29, mainly engaged in electric power development, investment, construction, operation and management and to organize power (thermal) production and sales and new energy development.
Datang group according to the consolidated financial statements reflect its 2012, total liabilities with total assets of 655.936 billion yuan at the end of 572.928 billion, owners ' equity totaled 83.008 billion yuan at that time achieved operating income of 191.798 billion yuan, 3.702 billion yuan in net profit, 87.35% asset-liability ratio, return on equity 4.83%.
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 Datang group to conscientiously implement the national macro-economic policies and deployment, actively promote energy-saving emission reduction, strengthening internal management, 2012 financial statements generally reflect the financial position and operating results of the enterprise. Auditors also found that Datang group, such as accounting, management, internal management, there are also some irregular problems.
Second, the audit found that problems
(A) problems in accounting and financial management.
1.2012, Datang group-owned China Datang Corporation, China Science and technology engineering limited, 5 family units will be credited to deferred income financial subsidy funds disposable credited nonoperating income, lack of timely issues such as the production of fully depreciated fixed assets, total income of 75 million Yuan, less cost of 115 million Yuan, resulting in profit of 190 million Yuan.
2.2012, Datang group prepared consolidated financial statements is not standardized, overcharged 2.598 billion dollars of income, costs of 2.604 billion yuan, causing less profit of 6 million Yuan.
3.2011 by 2012, owned Xiangtan, Datang power generation company limited, 3 flat construction surplus recorded in a timely manner, merging accounting irregularities and other issues, much plan assets of 34 million, liabilities of 0.48 Yuan.
4.2011 from 2012, boat owned Datang technology and Datang international fuel through a virtual dispatch labor cost arbitrage 2.114 million yuan in cash to set up a "slush fund", to the leading group and all bonuses for middle managers.
5.2012, Datang group and the China Datang group St engineering in addition to wages, issued for employee communication and transportation subsidies 7.8862 million Yuan.
(B) the implementation of national economic policies and major problems in the economic decision-making of enterprises.
1.2011 from June to July 2012, belong to Sichuan hydropower investment limited liability company meets illegal supply at low prices to high energy-consuming enterprises, give it preferential tariff 30.1618 million Yuan.
2. until the end of 2012, Datang Group 7 coal chemical and other non-industry investment project is not reported to the Commission for approval, 30.404 billion yuan of total investment.
3.2011 since December, owned Datang international illegal expansion of industry and commercial real estate investment projects until July 2013, no substantial progress.
4.201, owned Datang international power project, invested 1.423 billion yuan fengning, Hebei Maxell wing in front of the national development and Reform Commission approved the wind farm construction, was given until July 2011.
5.2012, owned Datang international power in trust for private enterprises to purchase coal with capital of 2 billion yuan in 2013, and in cooperation with private enterprise intends to price the issue 4 billion yuan of investment in mining Fund purchased by buying back its mine. On this matter, and Datang international power does not report to the Datang group.
6.201, owned Datang international power in the process of buying BCI in Inner Mongolia Coal Co, did not carefully review assessment reports and other information provided by the Agency and paid 130 million Yuan.
7.2012, owned Datang international power without changing the 5.25 billion dollar debt investment funds, was repossessed by the advance of funds and the commitment of liquidated damages and other risks.
8.2012 years to 2013, owned Datang international fuel companies through the issuance of credit funds of bank acceptance bills without true trading background retrieving 785 million Yuan.
9. until the end of 2012, belong to Datang Jilin changshan thermal power plant unit 1th generation limited liability company upon completion of approved, and due to not supporting the construction of power transmission project lead idle assets, increased financial costs about 479 million dollars.
10.2012, owning shunxing coal mine production 1.6524 million tons of coal, super capacity approved by the competent authorities to 1.0524 million tons.
(C) the internal management problems.
1. until the end of 2012, belong to the Sichuan Branch were not reported to the Datang Group agreed, out of contract, increasing acquisition of 12 small hydropower project investment of 386 million Yuan;
Acquisition of 15 actual investment in hydropower project design estimate of 999 million Yuan, only 3 of the 14 projects already in operation profitable.
2. until the end of 2012, belongs to Al-Si-Ti of the Datang international power demonstration project phase I project, Datang coal company's coal mines and the garden of Datang Sichuan branch Dry Creek hydroelectric station 3 project, completed the combined investment exceeding budget of 900 million Yuan, development and reform Department does not report or approval.
3. to 2012 late, belongs Datang international investment of Doran coal chemical project actual investment Super estimates 6.179 billion yuan, not by provides reported development reform sector record and Datang Group approval, project extension production Hou not up expected indicators; the project torch due to design defects cannot meet production requirements and exists security hidden, again design built increased investment 18.9986 million Yuan; the project by accounted for 3962.7 acres land not made construction with to approval procedures, which arable land 1736.4 acres. 2012 the project has 81 in accordance with stipulations of the contract through a tender for contract amount of 432 million Yuan.
4. by July 2013, Datang international power for whom duolun coal chemical project catalyst has been the purchase of 27.3522 million no use, exceeds the shelf life for two years, Datang international power, Xilin GOL League, Inner Mongolia coal chemical project start-up business catalyst purchased 170 million Yuan for the project idle for 3 years, and increases the cost of capital of 29.0303 million Yuan.
5.2012 from January to June 2013, their ESOP shares of Datang international power irregularities quality power generation assets, making it a profit of 160 million Yuan.
6.2012, belongs to China Datang Corporation finance company and Datang international power fuel company 5 official cars exceed the standards prescribed by the Datang group.
7. China Datang Corporation in informatization construction and operation of the lack of unified planning and control mechanisms, information system construction of scattered, idle after the partially completed. China National water resources and electric co 5 due after the completion of the information system could not function effectively, use less than 3 years that is shut down.
8. the Datang Group's subsidiaries included in the scope of consolidation has 641 households, management levels at grade six; power generation companies, listed and major companies, affiliated regions, functions and professional Division of labour between clear and reasonable enough, partly overlapping.
Three, auditing and rectification
The audit found problems, the Audit Commission has issued an audit report, audit decisions issued according to law. Datang 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: Datang group, which company slush fund bonuses to management)
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