* * * Shen Zi [* *]No. * * * *
(enterprise name):
We accepted the entrustment to audit the income and expenditure of your company's fund for small and medium-sized science and technology enterprises (hereinafter referred to as the fund) and the "economic indicators" in the project contract for small and medium-sized science and technology enterprises (or loan discount and capital injection) (hereinafter referred to as the contract). Your company's responsibility is to provide true, legal and complete audit data, and our responsibility is to express audit opinions on the income and expenditure of XX Fund and the implementation of contract economic indicators. Our audit was conducted in accordance with the Independent Auditing Standards for Certified Public Accountants in China and the Project Contract for Free Subsidy (or Loan Discount or Capital Injection) from the Technology Fund of Small and Medium-sized Science and Technology Enterprises. In the course of the audit, we implemented the audit procedures that we thought necessary, including checking the accounting records, based on the actual situation of your company. Now we report the audit situation as follows:
First, the basic situation of enterprises and projects
* * * * * Company is a limited liability company (or limited company) incorporated on * * * * * * of * * * *, and the Business License of Enterprise as a Legal Person with the registration number of * * * * * * * was issued by the Administration for Industry and Commerce with the registered capital of RMB * * * * *. Legal Representative: * * *; Company Address: * * * * * * * * * * * * * * * * * * * * * * * * * * * * *. Business scope of the company: * * * * *
Basic information of the project: (briefly describe the basic information of the project)
Second, the relevant provisions of the fund contract
(1) Your company applied for the project "* * * * * * * * * * * * *" on, and signed the "Science and Technology Fund for Small and Medium-sized Enterprises" with the Science and Technology Fund Management Center of the Ministry of Science and Technology on.
(2) The total investment of the project is * * * one hundred million yuan. When the fund contract is signed, the completed investment is * * million yuan, and the planned new investment is * * million yuan, of which * * million yuan is contributed by the fund (the remaining * * million yuan will be allocated according to the project progress and acceptance).
(3) Provisions on the use of XX fund: XX fund must be used to purchase production supporting instruments and equipment for the development and research of new products.
(four) the economic indicators of the project implementation stage:
According to the contract, the annual sales revenue should be * * * ten thousand yuan.
The total annual tax payment is * * * ten thousand yuan.
The total annual profit is * * * ten thousand yuan.
Three. The implementation of various economic indicators in the fund contract
Upon audit, the contract implementation is as follows:
(a) the project investment in place:
According to the bank deposit account, incoming bill and bank statement, we confirm that the project investment is in place as follows:
1. As of, the accumulated investment in place is * * * million yuan, of which * * million yuan has been completed and new investment is * * * million yuan, of which:
Xx fund * * * ten thousand yuan
The self-raised fund of the enterprise is * * * ten thousand yuan.
(2) Project capital expenditure:
According to relevant account books and vouchers, we determine the capital expenditure of the project as follows:
1. Up to the year of * * * *, the actual expenditure of this project is * * * million yuan, of which * * million yuan is the capital invested when the contract was signed, among which:
Project product development and trial production * * * ten thousand yuan.
Among them, the purchase cost of instruments and equipment is * * * ten thousand yuan.
Purchase production equipment * * * ten thousand yuan.
Working capital * * * ten thousand yuan.
Sales expenses * * * ten thousand yuan.
Capital construction * * * ten thousand yuan
Other * * * ten thousand yuan
Total * * * ten thousand yuan
(three) the completion of economic indicators:
As of * * * *, your company has achieved the following economic indicators:
1, project income:
Upon audit, the income list of the * * * * * * * * funded project provided by your company shows that the realized income of this project is the sales income of your company's * * * * * * * *, and the total realized income of this project is * * * * * * *, in which:
Project income is accumulated from * * month in * * year-* * month in * * year-* * month in * * year-* * month in * * year.
Project sales revenue
Technical service income
total
2. Project cost:
According to the sales cost general ledger, subsidiary ledger and related materials provided by your company, it is confirmed that the total cost of the project is RMB * * * * * * * * * *, in which:
Project income is accumulated from * * month in * * year-* * month in * * year-* * month in * * year-* * month in * * year.
Project sales revenue
3. Project tax
Taxes and fees payable according to the project-value-added tax, business tax, surcharge, enterprise income tax, etc. It is confirmed that the total tax payable by your company during the project implementation period is RMB * * * * * *, and the details of tax and corresponding tax are as follows:
Tax * * year * month-* * year * month-* * year * month-* * year * month cumulative.
value-added tax
business tax
Urban construction tax
educational surcharges
industrial and commercial income tax
total
4. Period expenses that the project should bear:
The products produced and sold by your company are (not) limited to projects funded by the Fund. According to the general ledger, subsidiary ledger and vouchers provided by your company, the total expenses incurred during the project implementation period are RMB * * * * * * *, of which (the expenses incurred during the fund-funded project are RMB * * * * *):
Project * * month-* * year * * month-* * year * * month-* * year * * month cumulative.
Management cost
selling cost
financial expenses
total
5. Profit realized by the project:
Xx netcom branch
extreme
Since * * * years, under the correct leadership of the municipal party committee and the municipal government, in the face of the complicated and changeable economic situation, our city has always taken promoting stable economic development as the primary task, and has made efforts to stabilize growth, adjust the structure, promote reform and benefit the people's livelihood in accordance with the general tone of striving for progress while maintaining steady economic growth. According to the financial final accounts, the total budget revenue of * * * is 6.69 billion yuan, the total budget expenditure is 6.0./kloc-0.0 billion yuan, and the balance at the end of the year is 680 million yuan. On the whole, * * * city's budget implementation and other financial revenues and expenditures are in good condition.
-Financial reform has been steadily advanced and the budget system has been improved. The reform of management systems such as departmental budgets and government procurement has been further deepened; The state-owned capital operating budget and social insurance fund budget have been gradually promoted, and the government budget preparation system has been further improved; The reform of centralized treasury payment has been fully promoted at the city and county levels; Basically realize the online operation and supervision of financial funds.
-focus on ensuring people's livelihood projects and optimizing the structure of fiscal expenditure. In * * *, the municipal finance fully guaranteed the expenditure on education, social security and employment, medical care and housing security, and increased the investment in public services such as science and technology, culture, sports and media. The annual expenditure on people's livelihood was 3.66 billion yuan, accounting for 67.2% of the total expenditure.
I. Financial management audit
Judging from the audit, the municipal finance department has continuously refined the departmental budget preparation, improved the budget at the beginning of the year, strengthened the management of fiscal expenditure, strived to reduce the administrative operation cost, and gradually improved the budget constraint and management level. However, there are still some problems that need to be standardized, such as the delay in the allocation of lottery funds, the lack of budget revenue, the lack of social security funds payable in counties and districts, and the lack of construction security funds receivable.
Two, government debt funds and municipal park audit
According to the general idea of "finding out the base, reflecting problems, revealing risks and making suggestions", the government debt of the whole city was audited, and the financial accounts of coastal industrial bases, small and medium-sized enterprise pioneer parks, high-tech industrial development zones, Beihai New District and Xianrendao Energy and Chemical Industry Zone were audited in combination with the key investment of funds.
(A) the city's government debt audit
Colleagues who audited the scale of government debt in our city as of the end of June also found that some regions and units had some problems in borrowing debts, using debt funds, project construction and management. At present, all counties and districts have submitted rectification reports. Among them, 4 counties and districts have introduced or begun to formulate debt management systems, and 6 counties and districts have adjusted their debt standards and standardized debt planning, borrowing, repayment, project construction and accountability.
(2) Audit of financial accounts of municipal parks
Five parks, including coastal industrial base, were first established in 1993, and were established in 2008 at the latest. The planned areas of coastal industrial base, Beihai New District and Xianrendao Energy and Chemical Industry Zone all exceed 100 square kilometers. From the audit situation, the five parks generally show the characteristics of large debt scale, more follow-up investment and weak solvency. In addition, it was also found that some park projects were shut down and stopped construction, and the final accounts of the project were slow to advance. City leaders gave instructions on the above audit report, requiring relevant counties, districts, parks and departments to strengthen management, administer according to laws and regulations, rectify existing problems in time, and improve investment quality and input-output ratio. SME Pioneer Park, High-tech Industrial Development Zone, Beihai New District and Xianrendao Energy and Chemical Industry Zone have submitted rectification reports. Now some problems have been rectified, and the rest have put forward rectification measures and plans.
Three, the assets and liabilities of municipal public hospitals and the operation of the audit investigation.
For the purpose of "finding out the family background, exposing the problems, exploring the reform of management system and operation mechanism, and preventing the loss of state-owned assets", an audit survey was conducted on the assets, liabilities and operation of 8 municipal public hospitals, including downtown hospitals, Chinese medicine hospitals and women and children hospitals, from 20 1 1 to * * *. As of * * *, the total assets of eight public hospitals are 873.82 million yuan, the total liabilities are 636.65438+million yuan, the total net assets are 237.72 million yuan, and the asset-liability ratio is 72.8%. * * * * The annual income is 757.8 million yuan, including medical income of 729 1 1000 yuan, financial subsidy income of 25.37 million yuan and other income of 3.32 million yuan; Expenditure was 762.35 million yuan, including 620.99 million yuan for medical services, 0/37.93 million yuan for management expenses and 3.43 million yuan for other expenses. The loss in that year was 4.55 million yuan, and the accumulated loss was 64.79 million yuan.
There are some problems such as serious losses, heavy debt burden, no accounting treatment for changes in fixed assets, imperfect internal control system and imperfect management. City leaders gave instructions on the audit report, requiring relevant departments to implement the audit recommendations and come up with specific measures to turn losses into profits. Resolutely do not increase new losses, old losses are decreasing year by year, and the rectification results are reported to the municipal government for special research.
At present, the Health Bureau has submitted a rectification report, cleared up the existing problems in the management of fixed assets, established rules and regulations for problems such as imperfect internal control system, and initially formulated 1 1 measures to turn losses into profits, and the rectification work has been fully carried out.
Four, 50 units and departments budget implementation audit investigation.
In order to implement the requirements of improving work style and keeping close contact with the masses, and improve the effectiveness and standardization of the use of financial funds. 20 14, 14 10 to April, the annual departmental budget implementation of 50 municipal administrative institutions was audited and investigated, covering education, agriculture, justice, urban construction, municipal facilities, medical and health care, social welfare and so on.
According to the survey data, among the 50 units in * * * *, the funds of the three public offices decreased by 4.446 million yuan, down by 22%. Among them, hospitality decreased by 47%, vehicle expenses decreased by 1 1%, and expenses for going abroad increased by 3%. The conference fee of 50 units decreased by 524,000 yuan, down by 65,438+03%. The audit also found that some units have some problems in fixed assets management and financial accounting. At present, all units have been informed that the rectification work is in progress.
Verb (abbreviation of verb) audit suggestion
(1) Standardize departmental budget management and strengthen budget execution constraints. In accordance with the eight central regulations on improving work style and keeping close contact with the masses, we will further strengthen departmental budget management, formulate and improve various expenditure standards such as basic expenditure and project expenditure, strictly implement the budget according to the project and schedule, and enhance the binding and seriousness of the budget. Further expand the scope of disclosure of departmental budgets and final accounts, and refine the disclosure content. All competent departments and accounting centers should strengthen the guidance, management and supervision of subordinate units, strengthen the internal control and internal audit system, and effectively improve the financial revenue and expenditure management level of budget units.
(two) to strengthen the management of financial funds to ensure the safety of financial funds. Establish awareness of capital safety and standardized management, and strengthen the management of financial treasury funds in strict accordance with relevant regulations. Accelerate the construction of a risk prevention and control mechanism for financial funds, further clean up financial special accounts and bank accounts of budget units, and gradually bring financial funds into the unified management of the state treasury to ensure the safety of financial funds.
(3) Improve the refined management level of the park and realize healthy and orderly development. The planning of the park should be reasonable. According to the capital situation, repayment ability and actual demand, the development and construction work should be done step by step and in a planned way to prevent the capital chain from breaking, redundant construction and unfinished projects. Strengthen the awareness of rules in fund raising, use and management, project bidding and final accounts.
Tisso
I. Company Profile
(1) Briefly introduce the company's legal name, legal representative, general manager or president, registered capital, registered address, office address, contact number and postal code in Chinese and English.
(2) Briefly introduce the company's historical evolution, main functional departments, and the number, age, education and title structure of employees.
(3) Briefly introduce the business departments of the company, including the name, address, person in charge, number of employees, establishment time, working capital and contact telephone number of each business department. If the sales department is increased or decreased during the year, briefly explain the reasons for its new establishment or cancellation.
(4) The name, contact address, telephone number, fax number and email address of the person in charge of the annual report of the company and the contact person.
Second, the business situation
(1) brokerage business.
(II) Main financial indicators
1. financial status indicators
note:
① Asset-liability ratio
② Flow ratio
③ = Net assets/registered capital
④ = adjusted net assets/customer margin
⑤ = Current assets (excluding futures assets)-Current liabilities (excluding futures liabilities)
Futures assets include margin deposit, margin receivable, customer pledge, receivable delivery funds, risk reserve assets, settlement price difference, etc. Futures liabilities include margin payable, delivery payable and risk reserve.
⑥ = Long-term investment/net assets at the beginning or end of the period
⑦ = (net fixed assets+construction in progress)/paid-in capital at the beginning or end of the period.
⑧ = net assets+risk reserve-accounts receivable aged over one year-deferred expenses-net fixed assets-intangible assets-start-up expenses and long-term deferred expenses.
2. Operating results indicators
Note: ①=2× net profit/(net assets at the beginning+net assets at the end)
②=2× net profit/(total assets at the beginning+total assets at the end)
③ = Operating expenses/operating income
Three. audit opinion
The audit report must be issued by an accounting firm with securities and futures-related business qualifications and two or more certified public accountants who perform securities and futures-related business. The audit opinion must be stamped and signed by the accounting firm and the certified public accountant (the original audit opinion should be submitted and cannot be copied). The company has the responsibility to send the annual report materials formally submitted to the China Securities Regulatory Commission to its designated accounting firm, and the accounting firm has the responsibility to check whether the financial and accounting materials (including accounting statements and notes to accounting statements) provided by the company to the China Securities Regulatory Commission are consistent with those with audit opinions issued by certified public accountants.
If the accounting firm performing the audit issues an audit report with explanations, unqualified opinions, unqualified opinions or negative opinions to the company, the board of directors of the company shall make a detailed explanation on relevant matters.
Four. accounting statement
The preparation of accounting statements shall conform to the accounting standards for business enterprises, relevant financial accounting systems and other laws and regulations.
Accounting statements include the company's comparative balance sheet at the end of the reporting year and the end of the previous year, the comparative income statement of the two years, the comparative profit distribution statement and the cash flow statement.
Verb (abbreviation of verb) notes to accounting statements
Notes to accounting statements are an indispensable part of financial reports, which include all the important information related to the company's financial status, operating results and cash flow, and help report users to better understand accounting statements. The notes to the company's accounting statements shall at least include the following contents:
(a) the company's main accounting policies and accounting estimates
1. accounting system.
2. Fiscal year.
3. bookkeeping base currency.
4. Accounting basis and pricing principle.
5. Basis of preparation of accounting statements.
6. Principles of fund management and transaction settlement of the business department.
7. Accounting treatment methods for foreign currency business. Explain the conversion exchange rate used when foreign currency business occurs, the exchange rate used to convert foreign currency balance in foreign currency accounts at the end of the period, and the handling method of exchange difference.
8. Bad debt accounting method. Explain the recognition standard of bad debts, the accrual method and proportion of bad debt reserves, and the accounting method in bad debt losses.
9. Management and accounting methods of customer deposits.
10. Management and accounting methods of pledge.
1 1. Accounting method for physical delivery.
12. Management and accounting methods of risk reserve assets.
13. Accounting method for settlement of difference. Explain the confirmation and accounting methods of the settlement difference according to the closing profit and loss and the position profit and loss respectively.
14. accounting method for long-term investment. For long-term equity investment, the valuation of equity investment difference, the confirmation method of income (right) and the amortization method should be explained; For long-term debt investment, the valuation, income recognition method and amortization method of bond investment premium and discount should be explained.
15. Valuation and depreciation methods of fixed assets. Explain the standard, classification, valuation method and depreciation method of fixed assets, and the estimated economic service life, estimated net salvage value rate and depreciation rate of various fixed assets.
16. Accounting method of construction in progress, including accounting method of interest capitalization and the time when construction in progress is transferred to fixed assets.
17. Amortization method of intangible assets, start-up expenses and long-term deferred expenses.
18. risk reserve accounting method. Explain the accrual method and proportion of risk reserve, the confirmation standard and accounting method of risk loss.
Principle of revenue recognition. Explain the confirmation methods of the company's fee income and other business income respectively.
20. Criteria for determining cash equivalents. Explain the criteria for determining cash equivalents when preparing cash flow statements.
2 1. If the accounting policies and accounting estimates are changed this year, the contents and reasons of the change and the number of impacts of the change on the company's financial position or operating results shall be disclosed.
Certified public accountants should pay full attention to the reasons for the change of company accounting policies or accounting estimates. If the reason for the change is unreasonable or insufficient, the certified public accountant shall not issue an audit opinion that the company's financial report meets the legal, fair and consistent requirements.
(2) Taxation
Major taxes and tax rates such as business tax and income tax should be disclosed. If there is tax reduction or exemption, the approval authority, document number, scope of tax reduction or exemption and validity period shall be stated.
(3) Notes on main items of accounting statements
The company shall at least disclose the following project notes in the accounting statement (the accounting statement summarized by the business department) (if the data of the two periods changes by more than 50%, the reasons for the increase or decrease shall be clearly stated under this project).
(4) Contingencies
For contingencies existing on the balance sheet date (such as litigation and arbitration, etc.). ), the nature and amount of the project and its impact on the company's financial position and operating results during and after the reporting period should be explained in the notes to the accounting statements.
(5) Matters
For major issues existing on the balance sheet date (such as the amount of external guarantee, etc.). ), should explain the existence, amount and impact.
(6) Non-adjusting matters in matters after the balance sheet date.
Non-adjustment matters involving matters after the balance sheet date (such as huge losses, suspension of business for rectification, serious violations, etc.). ) should be disclosed in accordance with the requirements of the accounting standards for enterprises-matters after the balance sheet date.
Other important matters of intransitive verbs
1. Brief introduction of shareholders' meeting or shareholders' meeting, board meeting and board meeting during the reporting period.
2. A brief introduction to the changes of company name, registered address, legal representative, directors, supervisors and senior management personnel.
3. This year's punishment. Respectively disclose the records of the inspection and punishment of the company and middle-level and above managers by government management departments at all levels.
4. Employment and replacement of accounting firms. If there is any change in the accounting firm, it shall explain the reasons and basis for the change, and disclose the audit fee for this year (indicate whether it includes travel expenses, etc.). ).
5. The salary of the company's senior management personnel (including various allowances and subsidies), the distribution of bonuses, and the average salary level of the company's employees.
6. Explanation of other major matters.