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The author:(作者)qqpublished in(发表于) 2014/6/20 8:51:45 The National Audit Office： MCC under the bonus with more than 10 companies cashing 86.66 million
Released Beijing, June 20, the National Audit Office, 20th China Metallurgical group co 2012 financial audit results. Cnao's audit findings indicate that, from 2012 to 2013 in June, owning 22 ye and his 12 units to take the false labor invoices or directly to the subcontracting of the pre recorded statements, including cash capital of 86.6684 million Yuan, mainly for the payment of wages of allowances and bonuses.
Auditing report reads as follows:
China Metallurgical Group Corporation 2012 financial audit results
According to People's Republic of China audit method of provides, audit 2013 on China Metallurgical Section workers Group Limited (following referred to in the ye group) 2012 degrees financial payments for has audit, focus audit has in the ye group headquarters and the belongs China Metallurgical Section workers Corporation, and China 22 ye Group Limited (following respectively referred to in the ye shares, and 22 ye), 15 home enterprise, and on related matters for has extends audit.
One, basic evaluation and audit opinions
MCC was founded in July 1994, the registered capital of 8.46 billion yuan, has a wholly-owned subsidiary of 545, mainly engaged in construction contracting, equipment manufacturing, resources development, real estate development and other services.
According to the China Metallurgical Group consolidated financial statements reflect, its assets totaled 336.51 billion yuan in late 2012, total liabilities 287.69 billion yuan, 48.82 billion yuan in equity when revenues 231.91 billion yuan net profit of 9.84 billion yuan, 85.5% asset-liability ratio, return on equity-18%. Beijing Xinghua certified public accountants limited liability companies audit the Group 2012 annual consolidated financial statements, audit reports and issue a standard unqualified opinion.
Audit results the Audit Commission shows that MCC can implement the national macro-economic policies, 2012-factually and in general the financial statements reflect the financial position and operating results of the enterprise. Auditors also found that accounting for the MCC, major economic decisions and internal management still exist some non-standard problems.
Second, the audit found that problems
(A) problems in accounting and financial management.
1.2012, MCC ye, 7 and 22 units recognized projects revenue of 258 million dollars less, talk about the project cost (expense) of 136 million Yuan, led to talk about the current year profit of 122 million Yuan.
2. until the end of 2012, China Metallurgical group is not in accordance with the provisions of the relevant project debt accounting, led to inflated 339 million yuan of 373 million dollars of assets, liabilities, owner's equity of 34 million Yuan.
3.2012 by June 2013, owning 22 ye and his 12 units to take the false labor invoices or directly to the subcontracting of the pre recorded statements, including cash capital of 86.6684 million Yuan, mainly for the payment of wages of allowances and bonuses.
4.2012, affiliated Research Institute of China Metallurgical construction company limited (hereinafter referred to as MCC Academy of building research) purchased 3 units on behalf of the Office fees and other consumer card 1.8709 million Yuan, mainly for the employees ' welfare and foreign gifts.
5.2012, 20 belongs to China Metallurgical group company limited (hereinafter referred to as 20 ye) 3 units in dealing with employees, such as pay, expenses employee expenses subsidies in other subjects and holiday entitlement spending of 14.8666 million Yuan.
6.2012 until June 2013, 3 subsidiaries and units for their own 22 ye establishment a "slush fund" 556,900 Yuan.
(B) the implementation of national economic policies and major problems in the economic decision-making of enterprises.
1.2007 from December to December 2012, owning 22 ye subordinates tanghai Golden bear Roly 576 million Yuan investment, 1640 acres of illegal construction rental championship 18-hole golf course and ancillary facilities.
2.2007 from December to July 2011, owned China Metallurgical Construction Technology Research Institute under the China Metallurgical property (Fujian) company limited (hereinafter referred to as MCC Fujian real estate) 84.88 million Yuan investment, construction golf course occupies 860 acres of agricultural land.
3.2008 from December to December 2012, belong to caofeidian in Tangshan imposed 22 ye ye in the permanent venue of the Forum's support facility construction project, hercynian in Xiamen City of Fujian real estate implementation project, an illegal construction of Villa property.
4.2007 from August to November, without approval of the Board, in accordance with stipulations on private enterprise's assets assessment Consortium Tangshan hengtong group situations, China Metallurgical group and Tangshan hengtong group and 1 natural persons founded MCC hengtong cold rolling technology limited company (hereinafter referred to as MCC hengtong), MCC Group invested 7.783 billion yuan.
To March 2012, the SASAC approved by MCC hengtong all gratuitous transfer of State-owned assets in China when Hong Kong China travel service group company, the net assets only 562 million Yuan, form loss 7.221 billion yuan.
5.2003 years November, and July 2006 to August and February 2008, in not by provides for feasibility research, and without Group Board research, and not reported development reform Board approved of situation Xia, in the ye Group respectively and Pakistan mining development limited, and United States Xiao industry trading company and Australia Lambert angle company cooperation development 3 a outside mine, as 2012 late, cumulative inputs respectively for 770 million Yuan, and 1.44 billion yuan and 3.356 billion yuan, formed losses respectively for 520 million Yuan And 273 million dollars and 2.3 billion dollars.
6.2007 in November, Huludao, China Metallurgical group non-ferrous metal continue to push each other in June of that year after the Group started construction of "copper-modified" project, in March 2010, invested at 892 million Yuan (94% of the investments were made after the merger), but until the end of 2012, the projects have not been put into production.
7.2013 from February to March, international economic trade company in the nickel market below the minimum reference price is 220 Yuan per ton, has appointed a third party testing or self test its 2008 contribution of 55.3469 million Yuan to buy 48,000 tons of nickel ore to 55 or 58 Yuan per ton price sell revenue 2.3226 million Yuan, as a loss of 53.0243 million Yuan.
8.2012, MCC's "million comprehensive energy consumption of production (current prices)" than in 2009 increased by 2.33%, does not accomplish down 7.82% goal of the SASAC. MCC from 2010 to 2012, "increase the value of State-owned capital ratio" only actual values to 79.86%, did not reach the target value of 126.03% issued by the SASAC.
(C) the internal management problems.
1. the company controls.
(1) from 2012 to 2013 in June, owning 22 ye some subordinate other businesses in collusion with accompanying construction enterprises, and bid the project 2.292 billion dollars.
(2) from 2008 to 2012, belong to China Metallurgical Properties Limited (hereinafter referred to as MCC real estate) under the Beijing Xin real estate development company and Beijing Garden Hotel company with contract amount of 191 million yuan of the works does not open tenders; River old city reconstruction of Nanjing investment company signed a false energy solutions consulting services contract compensation for pay raise purchase funds of 8.1498 million Yuan. Meanwhile, ye real estate subsidiaries xinyue investment limited liability company since June 2007, has not been included in the scope of consolidated financial statements.
(3) at the end of 2012, belongs to MCC 339 million Yuan Ye long by 20-free use of assets; 22 ye 60 vehicles registered under the individual's name, assets total value of 10.9287 million dollars.
2. information technology management.
(1) at the end of 2012, MCC Headquarters Audit testing and the 60 second-and third-tier branch, 45 of 6 kinds of accounting software data output interface is not used in conformity with the technical data interface of accounting software for financial information (GB/T24589-2010) standards; accounting systems used across the province are not complying with the provisions to the Ministry of public security information system classified security record.
(2) the MCC 2009 investment of 15.81 million dollars for whom owning 4 subsidiaries purchase ERP system has not been put into use.
(3) the MCC does not establish a software asset management system, information system classified security protection system and the performance appraisal system, the financial company is not complying with the provisions on the use of the money network operating system information systems audit, financial systems.
Three, auditing and rectification
The audit found problems, the Audit Commission has issued an audit report, audit decisions issued according to law. MCC 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: MCC subordinate employees ' bonuses more than 10 companies cashing 86.66 million)
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