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根据审计署和省审计局部署。我们于1985年对达县地区农业银行系统1984年财务决算进行了审计。1984年全区实际完成利润1,383万元,为计划的125.7％,人平创利6,218元,是金融系统信贷管理和财经纪律执行较好的部门。但由于财务制度不够健全,兼之受当时出现的新的不正之风的影响,仍查出各种有问题金额180万元,占利润总额的13.02％,其中报省局统一处理的56万元,由地县审计机关处理已就地收缴入库的38万元,补交各种税款15万元。查出主要问题是: 1、虚列业务支出和费用开支,截留转移利润。据统计,全区农行虚列业务支出和费用开支62.93万元,其中截留转入自有资金41.36万元,转入1985年损益21.57万元。一是虚列营业支出和非营业支出35.95万元,其中虚列利息支出21.57万元,虚列储蓄代办费等1.53万元,虚列信用社亏损补贴12.85万元,二是虚列公务费、房租修缮费和低值易耗品购置费共24.52万元;三是虚列节日加班工资2.46万元。
According to the audit department and the provincial audit department deployment. In 1985, we conducted an audit of the 1984 financial accounts of the Agricultural Bank of Daxian District System. In 1984, the actual profit in the whole region was 13.83 million yuan, 125.7% of the plan and 6,218 yuan of profit per capita. It is a department with better credit management and financial discipline in the financial system. However, due to the inadequate financial system and the new unhealthy trends that emerged at that time, all kinds of problems with a total amount of 1.8 million yuan were still found, accounting for 13.02% of the total profits. Among them, 56 million yuan was uniformly handled by the provincial bureau, Audited by the county and county auditing organs have been collected in storage of 380,000 yuan to pay all kinds of taxes 150,000 yuan. Identify the main problems are: 1, virtual business expenses and expenses, retained transfer of profits. According to statistics, the region ABC virtual business expenses and expenses of 629,300 yuan, of which 413,000 transferred into its own funds transferred to 1985 profit and loss 215,700 yuan. First, the imputed operating expenses and non-operating expenses of 359,500 yuan, of which the virtual interest expenditure of 215,700 yuan, fictitious savings and other expenses 15,300 yuan, fictitious credit cooperatives loss subsidies of 128,500 yuan, and second, Rent repair costs and low value consumables purchase costs a total of 245,200 yuan; third is festivals festivals overtime pay 24,600 yuan.