凡是有基建工程项目的企业,一般都设有一套独立于企业经营帐之外的基建帐,用于专门记录和核算有关基建工程方面的会计事项。这套帐会计科目比较简单,帐务处理也不很复杂,又似与企业经营收支无关,因而常常不被各种检查监督所注意。但是,从我们近几年审计情况看,这套帐里却往往容易隐藏各种违纪违规问题。如我们在对某公司进行财务收支审计时,怀疑该公司可能挤 Enterprises with infrastructure projects generally have a set of infrastructure accounts that are separate from the corporate accounts for the purpose of recording and accounting for specific accounting matters relating to infrastructure projects. This set of accounts is relatively simple accounting, accounting is not complicated, but also has nothing to do with the business operating income and expenditure, and therefore often not be noted by various inspection oversight. However, judging from our auditing in recent years, it is often easy to hide all kinds of disciplinary violations in this set of accounts. If we are conducting a financial audit of a company, we suspect that the company may be squeezed