Part I
*** Audit [***] No. ****
(Name of the enterprise):
We have been entrusted to audit the audit of your company's **** from ** month to **** from ** month " Science and technology-based small and medium-sized enterprises x x fund (hereinafter referred to as the x x fund)" income and expenditure use and "science and technology-based small and medium-sized enterprises technology x x fund gratuitous subsidies (or loan subsidies, capital injections) project contract" (hereinafter referred to as the contract) in the "economic indicator (hereinafter referred to as "the contract"). The responsibility of your company is to provide true, legal and complete audit information, and our responsibility is to express an audit opinion on the income and expenditure and utilization of the xxx fund and the implementation of the economic indicators of the contract. Our audit was conducted in accordance with the Independent Auditing Standards for Certified Public Accountants in China and the Contract for the Project of Non-Reimbursable Subsidy (or Loan Interest Subsidy or Capital Injection) for Technology-based Small and Medium-sized Enterprises Technology x x Fund. In the course of the audit, we implemented the audit procedures we considered necessary, including sample checking of accounting records, in the light of the actual situation of your company, and we hereby report our audit as follows:
I. Basic Information of the Company and the Project
******** is a limited liability company incorporated on **Month**, **** (or a Ltd.), issued by the **** Administration for Industry and Commerce Enterprise Legal Person Business License, registration number *************, registered capital: RMB ******* million; legal representative: ***; company residence: *********************. Company business scope: *******
Basic project information: (briefly describe the basic situation of the project)
Second, the relevant provisions of the fund contract
(a) your company declared "*************" on **Month** of **** " project and signed the "Project Contract of Non-Reimbursable Subsidy (or Loan Discount, Capital Injection) for Technology ×× Fund for Technology-based Small and Medium-sized Enterprises" with the Management Center of Technology ×× Fund for Technology-based Small and Medium-sized Enterprises of the Ministry of Science and Technology on ********, with the project code of *************, and obtained a total amount of ** million RMB of non-reimbursable subsidy (or loan discount, capital injection) from the ×× fund. The project code: **************, obtaining a total amount of ** million RMB of non-reimbursable funding (or loan subsidy, capital injection) from the ×× Fund for the input of the project "**************".
(b) The total investment of the project is *** million yuan, and at the time of signing the contract of the ×× Fund, the investment amount of *** million yuan has been completed, and the plan is to add new investment of *** million yuan, of which ** million yuan will be funded by the ×× Fund (** million yuan will be allocated first, and the remaining ** million yuan will be allocated depending on the progress of the project and its acceptance).
(3) x x fund use regulations: x x fund must be used for the purchase of production supporting instruments and equipment, the development of new products and development, etc..
(d) economic indicators of the project implementation stage:
The contract stipulates that **** annual sales revenue of **** million yuan should be realized in the year of ****
total annual tax payment of **** million yuan
total annual profit of **** million yuan
1. The total investment in place as of **** **Month** is ****** million yuan, of which the investment has been completed at the time of project establishment*** million yuan, and the new investment is **** million yuan, of which:
× × × × fund ***** million yuan
The enterprise's self-financing ***** million yuan
p> (ii) Expenditure of project funds:
According to the relevant books and vouchers, we determined that the expenditure of project funds is as follows:
1. As of **Month** of ****, the actual expenditure of funds of this project is **** million yuan, (**million yuan of the development cost is the money that has been invested at the time of signing the contract), which is as follows:
Project product development and trial production*** million yuan
Among them: the purchase of instruments and equipment*** million yuan
Acquisition of production equipment*** million yuan
Working capital*** million yuan
Selling expenses*** million yuan
Infrastructure*** million dollars
Other*** million dollars
Total*** million dollars
(C) Completion of economic indicators:
As of ****, ****, the completion of your Company's various economic indicators is as follows:
1. Revenue realized from the project:
After auditing the revenue detail list and other information provided by your company for the project funded by the xxx fund "************", the revenue realized from the project is the revenue from your company's "******** *** project", the total revenue realized by the project is *********, of which:
Revenue from the project** **Months - **Months **Months **Months **Months **Months **Months **Accumulated
Revenue from sales of the project
Technical service income
Technical service revenue
Total
2. Project cost:
According to the cost of goods sold general ledger, detailed ledger, and related information provided by your company, the total cost of the project is confirmed to be *************, which is:
Project revenue **Months **-**Months **Months **-**Months **Months **-**Accumulated
Project Sales Revenue
3. Project Taxes
According to the taxes payable for the project - value-added tax (VAT), business tax, and surcharge, and enterprise income tax - it is recognized that the taxes payable by your company during the project execution period *** are as follows The total amount of *** accrued taxes during the project implementation period is ******, and the breakdown of taxes and corresponding tax amounts are as follows:
Tax Type** **Months-** **Months** **Months** **Months** **Accumulated**
Value-added Tax (VAT)
Business Tax (BT)
p> Urban Construction Tax
Education Surcharge
Enterprise Income Tax
Total
4. Periodic expenses to be borne by the project:
The products manufactured and sold by your company (are not) only those included in the project financed by the Fund. According to the expense general ledger, detailed account and vouchers provided by your company to confirm that during the execution of the project it incurred a total of $ ********* in period expenses, of which (the share of the period expenses incurred by the products of the project funded by the Fund is $ ********):
Project**Months **-**Months **Months **Months **Months **Months **Months **Months **Months Accumulated
Administrative expenses
Selling expenses
Financial expenses
Total
5. Profit realized from the project:
xx Netcom branch
Part II
**** Since 2000, under the correct leadership of the municipal party committee and the municipal government, in the face of the complex and volatile economic situation, the city has always been to promote stable economic development as a top priority, in accordance with the general tone of the work of progress in a stable manner, and strive to stabilize growth, adjust the structure, promote reforms, and to benefit the people's lives and to maintain steady growth in the economy. As reflected in the financial accounts, **** the total budgeted revenue for the year amounted to 6.69 billion yuan, the total budgeted expenditure amounted to 6.01 billion yuan, and the balance at the end of the year amounted to 680 million yuan. In general, **** the annual municipal budget execution and other financial revenue and expenditure situation is better.
--Fiscal reform has been steadily advancing, and the budget system is more perfect. Departmental budgets, government procurement and other management system reforms to further deepen; state-owned capital operating budget and social insurance fund budgeting gradually, the government budgeting system is further improved; centralized payment reform of the treasury city and county levels to fully promote; the basic realization of the financial funds online operation, online supervision.
- - livelihood projects focus on protection, financial expenditure structure optimization. **** city finance to fully protect education, social security and employment, health care, housing security expenditures, and increase investment in science and technology, culture, sports and media and other public **** services. The annual arrangement of livelihood expenditure of 3.66 billion yuan, accounting for 67.2% of the total expenditure.
A financial management audit
From the audit, the city's financial sector continues to refine the departmental budgeting, improve the rate of budgets in place at the beginning of the year, to strengthen the management of financial expenditures, and strive to reduce the cost of administrative operations, the budget constraints and the level of management has gradually improved. However, there are still some problems that need to be standardized, such as the existence of a delayed allocation of lottery funds, payable unpaid budget revenue, county and district payable unpaid social security fund, receivable unpaid construction industry security fund and other issues.
Second, the audit of government debt funds and municipal parks
According to the general idea of "mapping out the bottom line, reflecting the problems, revealing the risks, and putting forward proposals", **** the city's government debt was audited, and combined with the focus of the funds invested in the development of the coastal industrial base, small and medium-sized business parks. Coastal industrial base, small and medium-sized business parks, high-tech industrial development zones, the Beihai New Area and Xianrendao Energy Chemical Zone of the financial accounts audit.
(a) the city's government debt audit
In the city as of **** the end of June the scale of government debt audit colleagues, but also found that a number of districts and units, in the debt borrowing, the use of debt funds, project construction and management, there are some problems. At present, the counties and districts have submitted a rectification report, of which four counties and districts have introduced or begun to develop a debt management system, six counties and districts to make adjustments to the caliber of the debt, and the debt plan, borrowing, repayment, project construction and accountability and so on.
(ii) municipal parks financial accounts audit
Coastal industrial base and other five parks, the earliest was established in 1993, the latest was established in 2008, of which the coastal industrial base, the Beihai New District, Xianrendao Energy and Chemical Zone have a planning area of more than 100 square kilometers. From the audit, the five parks are generally characterized by larger debt, more follow-up inputs and weaker debt-servicing capacity. In addition, it was also found that some of the park projects had problems such as suspension of construction and slow progress in finalizing project completion accounts. City leaders have made instructions on the above audit report, requiring the relevant counties, parks and departments to strengthen management, administration in accordance with the law, timely rectification of existing problems, improve the quality of investment and input-output ratio. Small and medium-sized business parks, high-tech industrial development zones, Beihai New District and the immortal island energy chemical zone has submitted a rectification report, now part of the problem has been corrected, the rest of the problem has been put forward to rectify the measures and programs.
Third, the city's public hospitals assets and liabilities and operations audit investigation
In order to "find out the bottom line, expose the problem, to explore the reform of the management system and operating mechanism, to prevent the loss of state-owned assets" for the purpose of the city center hospitals, hospitals, women's and children's hospitals. 8 municipal public hospitals from 2011 to **** assets and liabilities and operation of the audit investigation. As of **** the end of the year, the eight public hospitals have total assets of 873.82 million yuan, total liabilities of 636.10 million yuan, total net assets of 237.72 million yuan, assets and liabilities of 72.8%; **** income of 757.8 million yuan, of which 729.11 million yuan of medical income, 25.37 million yuan of financial subsidies, and other income of 3.32 million yuan; expenditures of 762.35 million yuan, of which 620.99 million yuan of medical Operating cost expenditures of 620.99 million yuan, 137.93 million yuan of administrative costs, other expenditures of 3.43 million yuan; the year's loss of 4.55 million yuan, the cumulative loss of 64.79 million yuan.
There is a serious loss, heavy debt burden, fixed assets increase or decrease in changes not accounted for, the hospital's internal control system is not sound and business management is not perfect and other issues. The city leaders have made instructions on the audit report, requiring the relevant departments to implement the audit recommendations and come up with specific measures to reverse the losses and increase profits. Firmly do not increase the new loss, the old loss of compression year by year, rectification results reported to the municipal government special study.
Now the Bureau of Health has submitted a rectification report on the management of fixed assets has been carried out on the issue of inventory, the internal control system is not sound and other issues have been embarked on the establishment of rules and regulations, the realization of the reversal of losses and profits has been initially formulated in the 11 measures to rectify the work of the full implementation.
Fourth, 50 units of departmental budget execution audit investigation
In order to implement the improvement of work style, close contact with the masses of the requirements of the improvement of the effectiveness of the financial funds and standardization. January to April 2014, 50 municipal administrative, institutions **** annual departmental budget execution audit investigation. Involving education, agriculture, justice, urban construction, municipal facilities, health care, social welfare and other aspects.
From the survey data, **** 50 units of three public expenses in the same period decreased by 4.446 million yuan, down 22%. Among them, hospitality costs fell 47%, vehicle costs fell 11%, the cost of going abroad increased by 3%; 50 units of meeting costs over the same period decreased by 524,000 yuan, down 13%. The audit also found that some units have some problems in fixed asset management and financial accounting. At present, the letter has been informed of the units, rectification work is in progress.
V. Audit recommendations
(a) standardize the management of departmental budgets and strengthen the constraints on budget execution. In accordance with the eight provisions of the central government on improving work style and closely contacting the masses, further strengthen departmental budget management, formulate and improve the basic expenditure, project expenditure and other expenditure standards, strictly implement the budget according to the project and progress, and enhance the binding force and seriousness of the budget. Further expanding the public scope of departmental budget accounts and refining the content of public disclosure. The competent departments and accounting centers should strengthen the guidance, management and supervision of the subordinate units, strengthen the internal control and internal audit system, and effectively improve the management level of financial and fiscal revenues and expenditures of budgetary units.
(ii) Strengthen the management of financial funds to ensure the safety of financial funds. Establish the awareness of fund security, standardized management, in strict accordance with the relevant provisions, to strengthen the management of financial treasury funds. Accelerate the construction of financial funds risk prevention and control mechanism, further clean up the financial account and the budget unit bank account, and gradually the financial funds into the treasury unified management, to ensure the safety of financial funds.
(C) improve the park's fine management level, to achieve healthy and orderly development. Park planning should be rational, according to the financial situation, repayment ability, the actual demand, step by step, planning to do a good job in the development and construction, to prevent the emergence of the capital chain break, repeated construction and rotten project. Strengthen the awareness of the rules of fund-raising, use and management, as well as project bidding and completion of final accounts.
Part III
I. Company Profile
(a) Briefly introduce the company's legal Chinese and English names, the company's legal representative, the general manager or president, the registered capital, the registered address, office address, telephone number and postal code.
(ii) A brief description of the historical evolution of the company, the main functional departments, as well as the number of employees and age, education, title structure.
(c) A brief description of the Company's business divisions, including the name, address, person in charge, number of employees, time of establishment, working capital, and contact telephone number of each business division. If there is an increase or decrease in the number of sales offices during the year, briefly describe the reasons for their new establishment or withdrawal.
(d) The name, address, telephone number, fax number and e-mail address of the person in charge of the company's annual report and the contact person.
II. Business Conditions
(I) Brokerage Business
(II) Major Financial Indicators
1. p>
② Current Ratio
③ = Net Assets/Registered Capital
④ = Adjusted Net Assets/Customer Margin
⑤ = Current Assets (excluding Futures Assets)
Futures Assets include margins Deposits, margin receivables, customer pledges, delivery receivables, risk reserve assets, settlement differences, etc.; futures liabilities include margin payable, delivery payable, risk reserve, etc.
⑥ = long-term investments / opening or closing net assets
⑦ = (net fixed assets + construction in progress) / opening or closing paid-in capital
⑧ = net assets + risk reserve - receivables more than one year old - amortized expenses - net fixed assets - intangibles - start-up costs and long-term Amortized expenses
2. Operating results indicators
Note: ① = 2 × Net Profit / (opening net assets + closing net assets)
② = 2 × Net Profit / (total assets at the beginning of the period + total assets at the end of the period)
③ = Operating Expenses / Revenue
. >③ Audit Opinion
The audit report must be issued by a CPA firm qualified for securities and futures related business and two or more of its certified public accountants performing securities and futures related business. The audit opinion must be stamped and signed by the accounting firm and the certified public accountants (the original audit opinion should be submitted and not copied). It is the responsibility of the company to send the annual report materials formally submitted to the China Securities Regulatory Commission (CSRC) to be deposited with the appointed accounting firm, and it is the responsibility of the accounting firm to review whether the financial and accounting information provided by the company to the CSRC (including the accounting statements and notes to the accounting statements) is consistent with the financial and accounting information on which the certified public accountant has issued an audit opinion.
If the CPA firm performing the audit issues an audit report with an explanatory statement of an unqualified opinion, a qualified opinion, an unqualified opinion or an adverse opinion on the Company, the Board of Directors of the Company shall provide a detailed explanation of the relevant matters.
Fourth, the accounting statements
The preparation of the accounting statements shall comply with the "Accounting Standards for Business Enterprises", the relevant financial accounting system and other laws and regulations.
The accounting statements include the comparative balance sheets of the company at the end of the reporting year and the end of the previous year, the comparative income statements of the two years, the comparative profit distribution statement and the cash flow statement.
V. Notes to the Accounting Statements
The notes to the accounting statements are an essential part of the financial report, which includes all the important information related to the company's financial position, results of operations, and cash flow, which helps the statement users to better understand the accounting statements. Notes to the accounting statements of the company should include at least the following:
(a) the company's major accounting policies and accounting estimates
1.
2. Fiscal year.
3. The local currency of account.
4. Basis of accounting and valuation principles.
5. Basis of preparation of accounting statements.
6. Principles of fund management and transaction clearing in the business department.
7. Methods of accounting for foreign currency operations. Description of the foreign currency business occurs when the translation rate used, the end of the period on the foreign currency account of the foreign currency balance of the exchange rate used to translate, and the treatment of exchange differences.
8. Bad debt accounting methods. Explain the recognition criteria for bad debts, bad debt provision methods and ratios, as well as accounting for bad debt losses.
9. Management and accounting methods for customer deposits.
10. Management and accounting methods of pledge.
11. Accounting methods for physical delivery.
12. Management and accounting methods of risk provision assets.
13. Settlement differences in accounting methods. According to the profit and loss of the closed position and the profit and loss of the position to explain the method of recognizing and accounting for settlement differences.
14. Long-term investment accounting methods. For long-term equity investments, should explain its valuation, income (rights) recognition method and amortization of equity investment differences; for long-term debt investments, should explain its valuation, income recognition method and amortization of premiums and discounts on bond investments.
15. Fixed assets valuation and depreciation methods. Description of the standard, classification, valuation and depreciation of fixed assets, the estimated economic useful life of each type of fixed assets, the estimated net salvage value of the rate and depreciation rate.
16. construction in progress accounting methods, including the accounting method of interest capitalization and the point at which construction in progress is carried forward to fixed assets.
17. intangible assets, start-up costs and amortization of long-term amortized expenses.
18. Method of accounting for risk reserves. Explanation of the method of risk reserves and accrual ratio, risk loss recognition criteria and accounting methods.
19. Revenue recognition principles. Explain the methods of recognizing the company's fee income and other business income respectively.
20. Criteria for determining cash equivalents. Explain the criteria used by the company to determine cash equivalents in preparing the statement of cash flows.
21. If there are changes in accounting policies and accounting estimates in the current year, disclose the content of the changes, the reasons for the changes, and the number of impacts of the changes on the company's financial position or results of operations.
The CPA should pay due attention to the reasons for changes in the company's accounting policies or accounting estimates. If the reasons for the change are unreasonable or insufficient, the CPA should not issue an audit opinion that the company's financial reports meet the requirements of legality, fairness and consistency.
(ii) Taxes
The major types and rates of taxes should be disclosed, such as business tax and income tax. If there is any tax relief, it should state the approving authority, the document number, the extent of relief and the effective period.
(C) the main items of the accounting statements notes
The company should disclose at least the accounting statements (summarize the accounting statements of the business department after the following items notes (such as two periods of data changes of 50% or more, but also should be clearly stated under the item of the reasons for the changes in the increase or decrease).
(d) Contingencies
For contingencies existing at the balance sheet date (e.g., related to litigation, arbitration, etc.), the nature of the item, the amount, and the impact on the company's financial position and results of operations for the reporting period and beyond should be explained in the notes to the accounting statements.
(v) Matters
For significant matters existing at the balance sheet date (e.g., the amount of external guarantees, etc.), the existence, amount and impact should be explained.
(vi) Non-adjusting matters in matters after the balance sheet date.
All non-adjusting matters involving events after the balance sheet date (e.g., large losses, closure and reorganization, serious violations, etc.) shall be disclosed in accordance with the requirements of "Accounting Standards for Business Enterprises-Matters after the Balance Sheet Date".
VI. Other Important Matters
1. Brief description of the shareholders' meeting or general meeting, board of directors' meeting and supervisory committee meeting during the reporting period.
2. Briefing on changes in the name, registered address, legal representative, directors, supervisors and senior management of the Company.
3. Penalties imposed during the year. Separate disclosure of the company and the middle and above management personnel to accept all levels of government management inspection and was punished record.
4. Employment and change of accounting firm. If there is a change of accounting firm, the reasons and basis for the change should be stated, and the audit fees for the current year (indicating whether or not travel costs are included, etc.) should be disclosed.
5. The company's senior management salaries (including a variety of allowances, subsidies, etc.), the distribution of bonuses, as well as the average salary level of the company's staff.
6. Description of other significant matters.