141 state-owned enterprises in Shandong will carry out special audit investigation _ News Channel _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

141 state-owned and state-controlled enterprises will usher in Quality special survey. Reporters learned from the Audit Office of Shandong Province, focusing on state-owned enterprises, "asset structure, debt situation, scientific and technological innovation, profitability," four areas, Shandong Province, through the audit survey to reveal the state-owned enterprises in the asset quality problems. The audit involves 30 provincial-level enterprises, municipal enterprises 55, 56 county-level enterprises. Enterprise asset structure, the audited enterprises from 2015 to 2017 in June the enterprise asset structure Analysis, focusing on the proportion of the proportion of assets and the rationality of the trend changes, analysis of the efficiency of state-owned assets and asset quality. Focus on corporate distribution Product to raise funds, whether there is a disguised form of assets Way to reduce the shareholding ratio will be a loss Or holding , No longer included Scope, hidden business and other problems. And focus on the disposal of inefficient and inefficient assets, concerned about the disposal of enterprises "zombie enterprises" situation, whether the "zombie enterprises" to take restructuring, shutting down or state-owned shares to withdraw from the way; land, plant, equipment and other idle assets, Whether to take the sale, transfer, lease, investment cooperation, etc. to be revitalized; enterprises inefficient ineffective assets, asset inventory, property assessment and other procedures are standardized, accounting processing is timely and other issues. Corporate debt will find out the size of the debt, the type of debt, the proportion and changes in the situation, concerned about the existence Institutions to consultancy fees, consulting fees, security fees and other names charged other , Disguised to improve the business , Increase the burden on enterprises and other issues. Corporate debt Aspects, focus on whether or not regardless of business strength, blind debt external investment, Heavy burden Highlight whether or not to violate the rules Capital change use input Industry and other issues; concerned about the external guarantees or bear joint liability, whether the use of false trade, through , Etc., to private enterprises to lend money or , Caused by Risk and other issues. Concerned about the enterprise And capital chain security, whether there is due to poor management, business continued losses, regardless of financing costs, through the debt to replenish funds, Continued deterioration and other issues. In view of the enterprise independent innovation ability, will focus on all levels of financial allocation of corporate science and technology innovation special funds to analyze the financial arrangements for the existence of funds, "less, scattered, free" situation, can not play a guiding role, the use of funds is not high problem; Comparative analysis Input accounted for The proportion of investment in science and technology is increasing year by year, whether to increase technological innovation and equipment updates, as well as lack of R & D investment. Focus on science and technology projects Innovation, technology projects to complete the situation, whether due to lack of self-owned funds, access to financial funds to support major scientific and technological innovation projects to promote slow, long-term scientific and technological projects do not lead, not acceptance and so on. Concerned about the use of special funds to allocate funds, whether there is false technology projects to cheat, misappropriation of financial funds, Door retention special funds and other issues. Science and technology output, investigate whether the scientific and technological achievements to achieve timely and effective transformation of new product sales revenue accounted for the proportion of sales revenue has improved significantly, enterprises with Whether it has improved. Concerned about the existence of ineffective and low-end supply more, effective and high-end supply less, key equipment, core technology, high-end products are dependent on imports and so on. Business profitability will focus on the authenticity of corporate profits, the existence of the use of trading companies, to carry out no real transaction "turn sales", "second sales" and other business, to inflate sales revenue and And other issues. On the long-running projects under construction, did not meet the expected objectives, long-term ineffective, large amount of loss of investment projects, focusing on the existence of irregularities , Blind decision-making, hastily launched and other significant , Potential losses, waste of assets and other issues. Analysis of enterprise resource utilization, whether to take measures to optimize the resource structure, improve the level of comprehensive utilization of resources.