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Notice of the Ministry of Finance of the People's Republic of China on Accounting Information Quality Inspection Notice No. 34

Source: Ministry of Finance Time: 2015-12-03

In order to effectively perform the accounting supervision function of financial enterprises, and further strengthen the financial brokerage law, in accordance with the Accounting Law of the People's Republic of China, in 2014 the Ministry of Finance unifiedly organized the banking financial institutions of some state-owned large-scale commercial banks, urban commercial banks, rural credit cooperatives and other financial institutions in 2013. Check the quality of annual accounting information. The first is to carry out inspections on Agricultural Bank of China Co., Ltd. and its 22 branches, focusing on the implementation of national macroeconomic policies and major fiscal and taxation policies by large state-owned commercial banks, focusing on financial management, accounting, asset management, compensation and benefits, finance and economics. Discipline, internal control, etc., focus on regulating the assets and financial management of state-owned commercial banks, strengthening internal control of enterprises, maintaining financial order, and promoting the implementation of various national policies. Second, the Bank of Beijing Co., Ltd., Longjiang Bank Co., Ltd. and other city commercial banks will carry out key inspections. The third is to carry out inspections of the Hubei Rural Credit Cooperative Union System and the Hainan Rural Credit Cooperative Union System. In accordance with the requirements of the "Regulations on Disclosure of Government Information of the People's Republic of China" and the spirit of the "Notice on Promoting Random Spot Checks to Regulate Post-Event and Post-Monitoring Supervision" issued by the General Office of the State Council, the results of spot checks must be strengthened, and the results of spot checks and investigations should be announced in a timely manner and accept social supervision . The inspection will be announced.

The inspection results show that the financial companies under investigation seriously implement the national macro-control policies, fiscal policies, financial policies and accounting systems, financial management and accounting are more standardized, internal control is gradually improved, risk control is more stable, and business scale and benefits continue to develop steadily . However, the inspection also found the following main problems: First, some financial companies have not strictly complied with national financial laws and regulations, the implementation of corporate accounting standards and financial enterprise financial rules is not in place, and some accounting matters are not true; Second, some financial companies have irregular asset accounting and management The third is that the management and accounting of salary and benefits of some financial enterprises are not standardized; the fourth is that there are weak links in the internal control of some financial enterprises; the fifth is that the classification of credit asset risks of some financial enterprises is inaccurate and the provision is not provided according to regulations; the sixth is that of some financial enterprises Tax accounting and settlement are not standardized; Seventh, some financial companies have strict rules on the implementation of financial brokerage. In response to the problems found in the inspection, the Ministry of Finance issued a processing decision based on centralized review, full argumentation, and careful listening to the opinions of the units under investigation, and ordered the units under investigation to adjust their accounts, pay taxes, and improve the system. Strengthen management. At the same time, through interviews, briefings, and issuing management proposals, the supervisory units were urged to seriously rectify and implement the decision. In response to problems found in the duties of other regulatory departments found in the inspection, the Ministry of Finance transferred them to the relevant departments in accordance with laws and regulations. As of now, the rectification of related issues by the investigated units has basically been in place.

Ministry of Finance

August 31, 2015

annex:

Quality of Accounting Information of Financial Enterprises in 2014

Inspection results and implementation of rectification

Agricultural Bank of China Co., Ltd.

According to the Accounting Law of the People's Republic of China, the Ministry of Finance organized Jiangxi, Anhui, Shanghai, Tianjin, Shanxi, Liaoning, Dalian, Jiangsu, Zhejiang, Fujian, Xiamen, Shandong, Hunan, Guangdong, Shenzhen, Guangxi, Chongqing, Sichuan in 2014 , Guizhou, Yunnan, Shaanxi, Gansu, Xinjiang and other 23 provinces (autonomous regions, municipalities directly under the Central Government, and cities with separate plans) The Financial Supervisory Commissioner's Office of the Agricultural Bank of China Co., Ltd. Shanxi, Liaoning, Dalian, Shanghai, Jiangsu, Zhejiang, Fujian, Xiamen, Shandong, Hunan, Guangdong, Shenzhen, Guangxi, Chongqing, Sichuan, Guizhou, Yunnan, Shaanxi, Gansu, Xinjiang and other 22 first-level branches or direct branches 2013 The quality of annual accounting information was checked, and some items were extended to check previous years.

The inspection showed that the Agricultural Bank conscientiously implemented national macro-control policies, fiscal policies, financial policies and various accounting systems, focused on optimizing credit investment and asset structure, focused on financial management, accounting and risk management, and steadily increased business scale and economic benefits. However, there are still some problems in financial management, accounting, internal control, credit management, asset management, salary and benefits, and settlement of tax accounts.

(1) Part of the accounting of the head office and branches in Beijing, Tianjin, Shanxi, Liaoning, Dalian, Shanghai, Jiangsu, Zhejiang, Fujian, Xiamen, Shandong, Hunan, Guangdong, Shenzhen, Guangxi, Chongqing, Guizhou, Yunnan, Shaanxi, Gansu, Xinjiang, etc. The accounting of the matter was not true, involving an amount of 1.854 billion yuan. The first is not accrued on an accrual basis, and the revenue and expenses are recognized 660 million yuan in advance or postponed; the second is accrued unaccounted income of 109 million yuan; the third is the over- or under-expenditure of 49.973 million yuan; the fourth is the estimated liability accounting 474 million yuan is not standardized; five is the amount of 104 million yuan that is involved in the inaccurate use of accounting subjects; six is 434 million yuan in less or more provision for impairment; seven is 24.468 million yuan in long-term unaccounted accounts.

(II) Asset management of the head office and branches in Tianjin, Liaoning, Dalian, Jiangsu, Fujian, Shandong, Guangdong, Shenzhen, Chongqing, Guizhou, Yunnan, Shaanxi, Gansu, and Xinjiang was not standardized, involving an amount of 226 million yuan. First, the construction in progress did not carry forward fixed assets in a timely manner. For example, 15.54.42 million yuan of construction in progress in Guizhou Branch was not transferred in a timely manner. Second, intangible asset accounting was not standardized. For example, Shaanxi Branch included 13.26 million yuan in intangible assets (land) in " Construction project "; Third, the accounting of fixed assets is not standardized, such as Xinjiang Branch understated the fixed assets of 8.482 million yuan; Fourth, the management of fixed assets is not standardized, such as Shandong Branch's fixed asset account is delayed.

(3) The tax accounting and settlement of branches in Dalian, Jiangsu, Fujian, Xiamen, Guangdong, Shenzhen, Chongqing, Sichuan, Yunnan, Shaanxi, and Gansu were not standardized. The first is that employees' personal income tax is not withheld and withheld according to regulations. For example, the personal income of employees at the level of Jiangsu Branch at 92.69 million yuan has not been withheld or underpaid. The second is that the personal income tax has not been withheld and withheld from customers. Shenzhen Branch donated RMB 6.5237 million as a gift, and did not withhold and pay customers' personal income tax. Third, the taxable income of corporate income tax was not adjusted in accordance with regulations, and corporate income tax was underpaid. For example, the Gansu branch office stopped using office buildings and implemented renovations. Under the circumstances, the depreciation will continue to be 16.2952 million yuan, without tax adjustment. Fourth, the property tax will be underpaid. For example, the Chongqing Branch's Panying Building will be 16.8553 million yuan, and the property tax will not be paid in time.

(IV) The calculation of the expenses of the head office and branches in Liaoning, Dalian, Guangdong, Shenzhen, Yunnan, Shaanxi, and Gansu was not standardized at 112 million yuan. For example, the Yunnan branch posted expenses of RMB 23,217,600 with non-compliant invoices.

(V) Beijing, Liaoning, Shanghai, Jiangsu, Hunan, Sichuan, Shaanxi and other branches of the intermediate business income management and accounting irregular 445 million yuan. For example, Guangdong Branch converted interest income into consultant service fee of 220 million yuan, which was included in the income from intermediate business.

(6) Staff salary management calculations at the head office and branches in Beijing, Shanxi, Liaoning, Dalian, Zhejiang, Fujian, Hunan, Guangdong, Guangxi, Sichuan, Guizhou, Shaanxi, Gansu, and Xinjiang are not standardized. The first is to include subsidies and physical subsidies of 122 million yuan outside the salary subject; the second is that the management of salary accounting is not standardized. For example, the Liaoning Branch did not pay the executives' performance wages in accordance with the regulations, and paid 17.28 million yuan in advance.

(7) The bill business of branches in Jiangsu and Fujian is not standardized. For example, the Fujian branch issued or discounted bank acceptance bills of RMB 938 million for companies with no real trade background.

(8) The five-level classification of loans of branches in Jiangsu, Fujian, Guangdong, and Guangxi is not accurate. For example, the five-tier classification of 275 million yuan in corporate loans and 122 million yuan in personal loans by Guangxi Branch is not accurate.

In response to the above issues, the Ministry of Finance has issued inspection conclusions and processing decisions in accordance with the law, asking the Agricultural Bank to make rectifications. Agricultural Bank attaches great importance to the problems found in this inspection and actively organizes rectification. So far, relevant issues have been basically rectified.

Bank of Beijing Co., Ltd.

According to the Accounting Law of the People's Republic of China, the Ministry of Finance organized the Office of the Financial Supervision Commissioner in Beijing in 2014 to check the quality of accounting information of Bank of Beijing Co., Ltd. (hereinafter referred to as Bank of Beijing) in 2013.

The inspection showed that the Bank of Beijing conscientiously implemented the national macro-control policy, fiscal policy, financial policy and accounting system. The corporate governance structure is relatively complete. The internal control system, financial management and accounting systems are relatively sound. Profitability continued to improve. However, there are still some problems in financial accounting, salary management, internal control management, and tax accounting settlement.

The first is to confirm the income in advance or postponement of income of RMB 61,716,800, the lease or advertising costs are recognized in advance or postponed to RMB 27,708,500; the second is that the land purchase price has not been amortized in accordance with the regulations; the third is to list the subsidiary's expenses of RMB 37,469; The fourth is that the labor dispatch costs of 117.5553 million yuan have not been calculated through the "payable employees' payables" account; the fifth is improper accounting treatment and the false increase of assets and liabilities of 71.772 million yuan; the sixth is that the transactional subjects have not been cleared in a timely manner, involving an amount of 1.686 million yuan; Part of the taxable adjustments have not been adjusted for taxation, involving an amount of 77.41 million yuan; eight is the issue of bank acceptance bills for enterprises without a real trade background, and inadequate post-loan management; nine is that some bad debts have not been written off in time, and some The basis for making provision for impairment of foreclosed assets is insufficient.

In response to the above problems, the Office of the Financial Supervisor of the Ministry of Finance in Beijing has issued inspection conclusions and processing decisions in accordance with the requirements of the Ministry of Finance, and requested Bank of Beijing to make rectifications. Bank of Beijing attached great importance to the problems found in this inspection and actively organized rectification. So far, relevant issues have been basically rectified.

Longjiang Bank Co., Ltd.

According to the Accounting Law of the People's Republic of China, in 2014, the Ministry of Finance organized the Office of the Financial Supervisory Commissioner in Heilongjiang Province to check the quality of 2013 accounting information of Longjiang Bank Co., Ltd. (hereinafter referred to as Longjiang Bank).

The inspection showed that Longjiang Bank implemented the national macro-control policies and various financial accounting systems well, maintained rapid growth in terms of business scale and operating profit, more effective risk management, and basically standardized financial management. There are still some problems in internal control management.

The first aspect is financial accounting. Inaccurate income accounting involving 22.114 million yuan; Inaccurate expenditure accounting involving 72.552 million yuan; Inaccurate asset accounting involving 11.7723 million yuan; Irregular employee compensation accounting involving 10.0752 million yuan; Irregular hospitality accounting The amount involved was 6.746 million yuan; the presentation of accounting information was not standardized and the amount involved was 244.6582 million yuan. The second aspect is accounting basics. Longjiang Bank's government union failed to establish accounts in accordance with regulations, and other accounts payable have not been cleared for a long time. The third aspect is salary and benefits. The purchase of commercial insurance in violation of the regulations involved an amount of 18.427 million yuan; the issuance of heating subsidies in violation of the regulations involved an amount of 834,200 yuan. Fourth, credit asset management. The pre-loan review is not strict, involving a loan amount of 17.91 million yuan; the post-loan management is not in place, involving a loan amount of 214.9 million yuan; the loan classification is inaccurate, involving a loan amount of 59.6 million yuan. Fifth, internal control and risk control. The loan impairment test was not carried out in accordance with the regulations 454.57 million yuan; the impairment provision was under-reported and the profit and loss was affected 9.27 million yuan; the institutional wealth management business was not reported off-balance sheet according to the regulations and involved an amount of 16.661 billion yuan; the sale of wealth management products to village and town banks in violation of regulations The amount involved was 1.580 billion yuan; the construction of a comprehensive building without administrative approval involved 98 million yuan in project approval funds; the tender was not conducted in accordance with the regulations and the funds involved 117.741 million yuan; internal control was not strictly enforced.

In response to the above problems, the Office of the Financial Supervisory Commissioner of the Ministry of Finance in Heilongjiang Province has issued inspection conclusions and processing decisions in accordance with the requirements of the Ministry of Finance and required Longjiang Bank to make rectifications. Longjiang Bank attached great importance to the problems found in this inspection and actively organized rectification. So far, relevant issues have been basically rectified.

Hubei Rural Credit Cooperative Union

According to the Accounting Law of the People's Republic of China, in 2014, the Ministry of Finance organized the Office of the Financial Supervisory Commissioner in Hubei Province to inspect the quality of 2013 accounting information of the Hubei Rural Credit Cooperative Union System (hereinafter referred to as Hubei Rural Credit Cooperative).

The inspection showed that Hubei Rural Credit Cooperative has gradually strengthened its own strength, continuously strengthened financial management, and established a relatively sound financial accounting system, but there are still some problems in accounting and implementation of relevant national policies.

First, the share reform is not yet in place, and the subscribed capital has not been fully accounted for. Second, the accounting of some matters is not true. Among them, overcharged service charges were 43.66 million yuan, revenue was understated 11.75 million yuan, and provisions for asset impairment were made more than 527.6 million yuan. Third, the five-tier classification of loans was inaccurate, and loan loss provisions were not provided in accordance with regulations. Fourth, the asset management is not standardized, and the management fees are used to purchase cars beyond the standard. Fifth, infrastructure construction is not tightly controlled, and funds raised from grass-roots banks (communities) are posted for a long time. Sixth, the implementation of accounting standards is not in place, and some accounting subjects are not properly calculated.

In response to the above problems, the Office of the Financial Supervisor of the Ministry of Finance in Hubei Province has issued inspection conclusions and processing decisions in accordance with the requirements of the Ministry of Finance and requested Hubei Rural Credit Cooperatives to make rectifications. Hubei Rural Credit Cooperative attaches great importance to the problems found in this inspection and actively organizes rectification. So far, relevant issues have been basically rectified.

Rural Credit Cooperatives of Hainan Province

According to the Accounting Law of the People's Republic of China, in 2014 the Ministry of Finance organized the Office of the Fiscal Supervisor of Hainan Province to check the quality of 2013 accounting information of the Hainan Rural Credit Cooperative Union System (hereinafter referred to as Hainan Rural Credit Cooperative).

Inspections have shown that Hainan Rural Credit Cooperatives are basically able to implement the state's relevant financial accounting laws and regulations, and the financial management system is gradually improving. However, there are still some problems in accounting and financial management.

The first is that the accounting of income is not true, such as Haikou Rural Commercial Bank Co., Ltd. ’s interim interest income is 3.45 million yuan; the second is that the calculation of interest expenses is not true, such as the provincial Union ’s false statement of interest expenses of 6 million yuan; The accounting is not standardized, such as the cash subsidy of 5.49 million yuan listed in the employee welfare fee of Haikou Rural Commercial Bank Co., Ltd .; Fourth, the tax is underpaid. Income tax adjustment, Haikou Rural Commercial Bank Co., Ltd. issued cash dividends without withholding and paying personal income tax of 6.68 million yuan.

In response to the above-mentioned problems, the Office of the Financial Supervisor of the Ministry of Finance in Hainan Province has issued inspection conclusions and processing decisions in accordance with the requirements of the Ministry of Finance and requested Hainan Rural Credit Cooperatives to make rectifications. As of now, the problems of underpayment of corporate income tax for loans and penalties of the credit unions of cities and counties of Hainan Rural Credit Cooperative, the issue of cash dividends paid by Haikou Rural Commercial Bank Co., Ltd. without withholding personal income tax in accordance with regulations have not been rectified, and the remaining issues have been basically rectified .

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