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Announcement on the Quality Inspection of Accounting Information by the Ministry of Finance of the People's Republic of China (No. 31)

Source: Ministry of Finance Time: 2015-12-02

In order to effectively perform the accounting supervision function of financial enterprises, in accordance with the Accounting Law of the People's Republic of China, in 2013 the Ministry of Finance unifiedly organized the inspection of the quality of accounting information in 2012 for some state-owned large commercial banks, insurance companies, securities companies and other financial enterprises. First, focusing on the implementation of national macro-control policies and major fiscal and taxation policies by large state-owned commercial banks, financial management, accounting, internal control, credit management, and management of Industrial and Commercial Bank of China Co., Ltd. and its 21 branches and 2 subsidiaries Asset management, employee compensation, intermediary business, off-balance sheet business, wealth management fund management, implementation of the eight central regulations, etc., conduct up-and-down joint inspections, regulate the assets, finance, and risk management of state-owned commercial banks, and maintain national financial order and financial security. Ensuring the implementation of various national policies. Second, in response to the implementation of the Accounting Standards for Business Enterprises and the Financial Rules for Financial Enterprises and their asset quality and risk management, China Pacific Insurance (Group) Co., Ltd., China Pacific Life Insurance Co., Ltd. and Pacific Asset Management Co., Ltd., China Pacific Property Insurance Co., Ltd. and its 10 provincial branches undertook joint inspections. Thirdly, according to the actual operation of securities companies, Changjiang Securities Co., Ltd. and its three subsidiaries were selected for key inspections. The inspection will be announced.

The inspection results show that the financial structures of the investigated financial enterprises are basically sound, financial management is more standardized, internal control is gradually improving, risk management is more effective, operating conditions are more stable, and efficiency indicators are constantly improving. However, the inspection found the following main problems: First, some companies did not strictly implement the financial rules and accounting standards of financial enterprises, and some accounting items were not properly calculated; second, some companies were not standardized in the management and accounting of their salaries. Salary expenditures; the third is that the credit asset risk classification of some enterprises is inaccurate and reserves are not provided in accordance with regulations; the fourth is that there are weak links in the internal control management of some enterprises, which carry out bill discounting and acceptance business in violation of regulations, and that some loan projects have insufficient pre-loan investigations Loan review and post-loan management are not strict, and some enterprises have more prominent problems in handling business fees and false expenses. Fifth, some enterprises have deficiencies in practicing economy and opposing waste.

In response to the problems found in the inspection, the Ministry of Finance issued a processing decision on the basis of centralized hearings, repeated demonstrations, and full hearing of the opinions of the units under investigation, and ordered the units under investigation to adjust their accounts, pay taxes, and improve the system. 2. Strengthen management. At the same time, through interviews, briefings, and issuing management recommendations, the supervisory unit was urged to seriously rectify and implement the decision. In response to problems found in the duties of other supervisory authorities discovered by the inspection, the Ministry of Finance has transferred them to the relevant authorities according to law. As of now, the rectification of inspection issues by the units under investigation has basically been in place.

Ministry of Finance

October 22, 2014

annex:

Quality of Accounting Information for Financial Enterprises in 2013

Inspection results and implementation of rectification

Industrial and Commercial Bank of China Limited

According to the Accounting Law of the People's Republic of China, the Ministry of Finance organized Shanghai, Guangxi, Henan, Hebei, Dalian, Jilin, Heilongjiang, Jiangsu, Ningbo, Anhui, Fujian, Xiamen, Jiangxi, Shandong, Hunan, Shenzhen, Hainan, Chongqing in 2013 , Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang and other 23 provinces (autonomous regions, municipalities, and cities with separate plans) The Financial Supervisory Commissioner's Office of Industrial and Commercial Bank of China Co., Ltd. (hereinafter referred to as ICBC) and its affiliated Beijing, Hebei, Dalian, 21 first-level branches or direct branches and ICBC Financial Leasing, including Jilin, Heilongjiang, Jiangsu, Ningbo, Anhui, Fujian, Xiamen, Jiangxi, Shandong, Hunan, Shenzhen, Hainan, Chongqing, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang, and ICBC Financial Leasing Limited The quality of accounting information of the two subsidiaries of the company (hereinafter referred to as ICBC Leasing) and ICBC Credit Suisse Fund Management Co., Ltd. (hereinafter referred to as ICBC Credit Suisse) was checked.

The inspection showed that ICBC earnestly implemented the national financial policy, focused on optimizing credit investment and asset structure, and had a steady increase in business scale and economic benefits, which played an important role in serving economic and social development. However, there are still some problems in accounting, financial management, asset management, employee compensation management, internal control, credit management and intermediate business management.

(I) Head Office and Beijing, Hebei, Dalian, Jilin, Heilongjiang, Jiangsu, Ningbo, Anhui, Fujian, Xiamen, Jiangxi, Shandong, Hunan, Shenzhen, Hainan, Chongqing, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang, ICBC Leasing Some branches and branches of ICBC Credit Suisse and subsidiaries did not calculate their accounting. First, the recognition of income and expenses in advance or postponed. For example, Jiangsu Branch deferred the previous year's financing success fee of 215.74 million yuan into 2012; second, interest income is included in the intermediate business income. For example, Jilin Province Branch will use investment and financing consulting fees. The interest charged on loans in the form of 97.04 million yuan was included in the accounting of intermediary business income. The third is that the income from rent and interest was understated 68.87 million yuan. The fourth is that the individual accounting subjects are not true. Sex spending.

(II) Asset management of Beijing, Hebei, Heilongjiang, Anhui, Fujian, Jiangxi, Shandong, Hainan, Shaanxi, Qinghai, ICBC Leasing and other subsidiaries is not standardized. First, the construction in progress did not carry forward the fixed assets in a timely manner, involving an amount of 713 million yuan; second, the overdue debt assets that were not disposed of, and the disposal income was posted for a long time, involving an amount of 385 million yuan; third, the accounting for intangible assets was irregular, involving an amount of 29.75 million yuan.

(3) The loan management of Hebei, Heilongjiang, Jiangsu, Ningbo, Anhui, Shaanxi, Xiamen, Jiangxi, Hunan, Hainan, Chongqing, Qinghai, ICBC Leasing and other branches and subsidiaries was not standardized. The first is the over-credit granted to ICBC Leasing; the second is to issue loans in violation of prescribed procedures. For example, Jiangxi Branch directly disbursed 1.709 billion yuan from interbank funds to financing customers; the third is that some of the loan payment methods and actual uses are not in compliance, involving an amount of 570 million For example, Qinghai Branch will change the loans that should be entrusted to payment in accordance with regulations to autonomous payments, etc. Fourth, some loans will not be managed after the loan is in place. For example, some loan funds of Jiangsu and Jiangxi Branches will be embezzled, and some of Jiangsu Branch's loan funds will be converted into security deposits. Deposits are used to issue bank acceptance bills, etc .; Fifth, the problem of insufficient rectification of loans by local government financing platforms. For example, Anhui and Ningbo branches have problems such as financing platform loan liquidation that does not correspond to specific loan projects, and loans issued to local government financing platform companies are not included in financing platform loans.

(4) Jiangsu, Anhui, Fujian, Chongqing, Ningxia and other branches that did not have a real trade background handled bank acceptance bills of 3.229 billion yuan; Xiamen Branch transferred the discounted funds back to the source of the deposit and took 37 million yuan of bank credit funds.

(5) The five-level classification of loans of branches in Beijing, Hebei, Dalian, Jilin, Jiangsu, Anhui, Fujian, Xiamen, Chongqing, Shaanxi, etc. is inaccurate. Repayment of old loans is included in the normal category.

(6) The tax payment of branches in Ningbo, Jiangxi, Hunan, and Shenzhen is not standardized. The first was that personal income tax was not withheld and paid as required; the second was that Shenzhen Branch did not pay part of the overseas withholding business in a timely manner, withholding interest tax and business tax totaling 56 million yuan.

In response to the above issues, the Ministry of Finance has issued inspection conclusions and processing decisions in accordance with the law, requesting ICBC to make rectifications. ICBC attaches great importance to the problems found in this inspection and actively organizes rectifications. At present, relevant issues have been basically rectified.

China Pacific Insurance (Group) Co., Ltd.

According to the Accounting Law of the People's Republic of China, in 2013 the Ministry of Finance organized financial supervision in 11 provinces (autonomous regions, municipalities directly under the Central Government, and cities separately planned) including Hubei, Zhejiang, Beijing, Tianjin, Shanxi, Inner Mongolia, Liaoning, Qingdao, Sichuan, Guizhou, and Yunnan. The Commissioner's Office provides information on China Pacific Insurance (Group) Co., Ltd. (hereinafter referred to as CPIC Group), China Pacific Property Insurance Co., Ltd. (hereinafter referred to as property insurance company), China Pacific Life Insurance Co., Ltd. (hereinafter referred to as life insurance company), Pacific Asset Management Co., Ltd. (hereinafter referred to as the asset company) and property insurance companies under the Beijing, Tianjin, Shanxi, Inner Mongolia, Liaoning, Qingdao, Shanghai, Sichuan, Guizhou, Yunnan and other branches of the 2012 accounting information quality inspection.

The inspection shows that CPIC Group has established a relatively complete corporate governance structure and a more effective financial management model. In recent years, the company's business has grown steadily, its market share has been at the forefront of the industry, its profitability has continued to improve, and its development strategy focused on the main insurance industry has achieved positive results. . However, there are some problems in financial accounting, employee compensation management, and internal control.

(1) Some accounting matters of CPIC Group, life insurance companies, asset companies, property insurance companies and their branches in Beijing, Tianjin, Shanxi, Inner Mongolia, Liaoning, Qingdao, Shanghai, Sichuan, Guizhou, and Yunnan were not true. The first is to confirm the income and expenditure in advance or postponed, involving an amount of 12.11 million yuan; the second is that some cost calculations are not true, involving an amount of 88.4 million yuan. If the entire jurisdiction does not provide staff education funds in accordance with regulations, CPIC Group has no basis for withholding some insurance In addition, the management expenses and investor relations expenses of the Third Committee, Liaoning Branch made a false statement of part of the business and management expenses and propaganda supplies and other expenses; the third is accrued unaccounted income. The compensation that could not be paid until 2010 was 570,000 yuan, and the income was carried forward in time. Fourth, the individual accounting subjects were not true, involving an amount of 42.16 million yuan. For example, the life insurance company listed part of the handling fee in the "consultation and audit fee" subject, Qingdao. , Shanghai and Guizhou Branches listed some hospitality expenses in the "Conference Fees" section.

(2) The salary management of CPIC Group, life insurance companies, asset companies, property insurance companies and their branches in Shanxi, Inner Mongolia, Liaoning, Qingdao, Shanghai, Sichuan, Guizhou and Yunnan is not standardized. One is that the employees' remuneration of CPIC Group, life insurance companies, and asset companies has not passed the calculation of “Employees Payable”. The second is to list employees ’salary expenses in expense categories, such as“ business and management fees ”and“ compensation expenses. ” "Subjects support employees' transportation and communication expenses subsidies, and issue employee benefits in expense subjects.

(3) The handling fee and commission expenses of the property insurance company's Shanghai and Yunnan branches are not standardized, involving an amount of 12.16 million yuan, such as paying the handling fee in the name of "conference fee" and "training fee".

(IV) The accounting of compensation payments by branches of property insurance companies in Beijing, Tianjin, Liaoning, Shanghai, and Guizhou is not standardized, involving an amount of 27.35 million yuan. For example, the compensation paid by Liaoning Branch did not offset the compensation payments in a timely manner. Timely offset the compensation and payment that other co-insurers should bear.

Regarding the above issues, the Ministry of Finance has issued inspection conclusions and processing decisions in accordance with the law, and requested CPIC to make rectifications. CPIC Group attaches great importance to the problems found in this inspection and actively organizes rectifications. At present, relevant issues have been basically rectified.

Cheung Kong Securities Co., Ltd.

According to the Accounting Law of the People's Republic of China, the Ministry of Finance organized the Office of the Financial Supervisory Commissioner in Hunan, Guangdong and other provinces in 2013 against Changjiang Securities Co., Ltd. (hereinafter referred to as Changjiang Securities) and its subsidiary Changjiang Futures Co., Ltd. (hereinafter referred to as Changjiang Futures) The quality of 2012 accounting information of 3 subsidiaries including Changjiang Underwriting Sponsor Co., Ltd. (hereinafter referred to as Changjiang Underwriting) and Changjiang Growth Capital Co., Ltd. (hereinafter referred to as Changjiang Capital) were checked.

The inspection shows that Changjiang Securities has established a relatively complete corporate governance structure and financial management model. In recent years, the company's business has grown steadily, and its profitability has continued to increase, forming distinct business characteristics and competitive advantages. However, there are some problems in financial accounting, employee compensation management, and accounting basics.

(I) The accounting of some accounting matters of Changjiang Securities and Changjiang Futures, Changjiang Underwriting, and Changjiang Capital were inaccurate. The first is to confirm or defer the recognition of income and expenses in advance, involving an amount of 22.92 million yuan. For example, Changjiang Securities postponed the payment of 7.2 million yuan in 2011 performance results and 2.84 million yuan in data communications expenses, and advanced the payment of 770,000 yuan in information costs from 2014 to 2015; The second is that the cost accounting is not true, involving an amount of 3.86 million yuan. For example, Changjiang Securities bears the costs of Yangtze River Capital and the office buildings insured by the Yangtze River, and the extra cost is 2.67 million yuan. In the "public and miscellaneous expenses" and "labor insurance premiums" subjects, employees' misappropriation costs and medical examination expenses are listed, and in the welfare expenses subjects, supplementary medical insurance and commercial insurance are listed.

(2) The compensation management of Changjiang Securities and Changjiang Futures is not standardized, involving an amount of 12.91 million yuan. For example, Changjiang Securities issued welfare fees outside the "welfare fee" subjects, and Changjiang Futures issued wage expenses in the welfare fee subjects.

(3) The basic work of Yangtze River Futures, Yangtze River Underwriting, and Yangtze River Capital's accounting is not standardized. If the expenses are reimbursed with non-compliant invoices, the amount involved is 2.29 million yuan.

Regarding the above issues, the Ministry of Finance has issued inspection conclusions and processing decisions in accordance with the law, requiring Changjiang Securities to make rectifications. Changjiang Securities attaches great importance to the problems found in this inspection and actively organizes rectifications. At present, relevant issues have been basically rectified.

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