Case analysis of economic responsibility audit of audit law

65438+2000 10, many media in Zhejiang province reported an important news one after another: Zhu Chengling, former director of Zhejiang Supply and Marketing Cooperative and president of Zhejiang Xinghe Group, was suspected of economic crimes and had been transferred to the procuratorate for filing. This is an economic crime case involving a huge amount of money, which led to the arrest of Ye Moumou, the former deputy mayor of Hangzhou. For a time, the news spread like wildfire in the streets of Hang Cheng, and even became a hot topic in online BBS. The masses celebrated another major victory in the anti-corruption struggle of our party and government, and applauded the big moth dug up by the anti-corruption guards in Zhejiang Province.

At this moment, the auditors directly involved in this anti-corruption action are deeply gratified, and the audit investigation and evidence collection work that lasted for several months finally has a result. On the anti-corruption front without smoke, Zhejiang auditors set another successful example with excellent wisdom and courage, and fulfilled the sacred duties entrusted by the party and the people without disgrace.

set an example

1June, 1999, entrusted by the Organization Department of Zhejiang Provincial Committee, led by the Audit Office of Zhejiang Province, organized an elite soldier to audit Zhu Chengling's economic responsibility during his term of office. In some people's eyes, this is just a routine, at best, a response to several letters from the masses reflecting Zhu Chengling's economic problems.

After the audit team entered the provincial supply and marketing cooperatives, they immediately started their work intensively. However, it is not easy to audit Zhu Chengling, a very popular and overbearing figure. At the beginning of the audit work, interference and difficulties followed.

The first is the miscellaneous account. In recent years, the provincial supply and marketing cooperatives have many capital exchanges, a large amount, a variety of account books, a wide variety of documents, and complicated verification. Secondly, it is difficult to obtain evidence. The business units of provincial supply and marketing cooperatives are mostly in different places, distributed in Shenzhen, Hainan, Beijing, Shanghai and other places, and most of them are private enterprises, so it is difficult to obtain evidence. Third, there is great resistance. The audited entity failed to provide sufficient accounting information, and the relevant personnel deliberately avoided and obstructed it in every way, further increasing the difficulty of audit verification. The fourth is more interference. From 65438 to 0996, Zhu Chengling served as the director of the provincial supply and marketing cooperatives, and has laid a close network of relationships. After Zhu took office, he called himself a reformer and did some "pioneering" work. Many people praised his work, complained about the audit work and refused to actively cooperate.

The leading group of Zhejiang Audit Office carefully analyzed the clues of the case and made a judgment with rich practical experience and keen professional vision: this case is unusual, and there are many articles in it. This is a practical action to implement the spirit of Premier Zhu's instruction of "comprehensive audit, highlighting key points and focusing on finding clues of major cases". Director Chen Zhengxing personally deployed, requiring auditors to be firm and prudent, pay attention to evidence, speak with objective facts, be mentally prepared to fight evil battles, dangerous battles and protracted wars with the spirit of being highly responsible to the party and the attitude of handing over satisfactory answers to the people, and be sure to find out the problems accurately and thoroughly to ensure that the facts reflected by the audit are accurate and can stand the test.

Facing the justified cadres at the official level, the auditors did not go through the motions, but carried out their work in strict accordance with the relevant regulations and procedures of economic responsibility audit. With the deepening of audit work, more and more doubts are found, and the resistance of audit verification is also growing. In the face of complex difficulties and pressures, auditors and criminals fought wits and bravely to overcome difficulties and break through resistance. They not only insist on auditing according to law, but also pay attention to strategies and methods, slowly and steadily, step by step, paying special attention not to startle them too early, and trying to catch them off guard.

Where there is a will, there is a way. After more than a month of bitter struggle in midsummer, the audit finally unveiled Zhu Chengling's mysterious veil, and the tip of the iceberg appeared.

terrible sight

The preliminary investigation of the audit shows that the problems existing in the provincial supply and marketing cooperatives are shocking. Listen-

-Shenzhen XXX Company suffered huge losses1.800 million to 200 million yuan.

Shenzhen XX Company, a wholly-owned subsidiary of the Provincial Supply and Marketing Cooperative, was established in 1992, with Zhu Chengling, then deputy director of the Provincial Supply and Marketing Cooperative, as the chairman of Wansheng Company. After Zhu became the factory director in 1996, in order to cope with the deterioration of the company's economic situation, he put forward the economic measures of injecting1500,000 yuan by the provincial supply and marketing cooperatives, but in fact, the provincial supply and marketing cooperatives have successively injected1800 million yuan and injected 50 million yuan in the form of asset replacement. 1at the end of 1996, the provincial supply and marketing cooperatives still guaranteed 88.94 million yuan for the company. The overall loss of XX Company is estimated to be about 65.438+0.8 billion to 200 million yuan. According to the audit, Zhu's economic measures to save the provincial supply and marketing cooperatives by injecting huge sums of money delayed the negative impact that the company's economic problems might have on the reputation of the provincial supply and marketing cooperatives, but actually made the headquarters of the supply and marketing cooperatives bear greater economic responsibilities and more economic losses, which increased the economic burden of the provincial headquarters. Zhu Chengling should bear direct leadership responsibility for this.

—— The loss of investment in ×× supermarket reached 436.5438+ten thousand yuan.

1996 10 In order to solve the loss problem of Zhejiang Tea Factory No.1, Zhu Chengling presided over a special meeting and decided to adjust and develop the factory and set up a ×× supermarket with a total share capital of 45 million yuan. 199865438+In February, Zhu decided to transfer the tea factory plot to a housing construction and development company for 95 million yuan as a whole, of which 20 million yuan was used to resettle XX supermarket employees. Due to the constraints of funds, talents, scale and other factors, the supermarket in XX suffered serious losses. /kloc-0. In March, 1999, the shops, goods in stock, physical assets and personnel of XX Supermarket were transferred to Jinlong Group Company, and the employees' compensation accepted by Jinlong Group Company was 6.666 million yuan. From preparation to cleaning up, in more than two years, the loss of XX supermarket reached 436.5438+10,000 yuan.

—— The loss from investing in a limited company in Taizhou reached 35 million yuan.

A company in Taizhou is a private partnership. From the establishment of 1996 to the suspension of 1998 in March, it has been in a loss dilemma. 1996 1 with Zhu's consent, the provincial supply and marketing cooperative signed an investment agreement with the enterprise. Later, in the case of the company's continuous losses and the withdrawal of the original private shareholders, Zhu agreed that the provincial supply and marketing cooperatives would continue to acquire private shares. Instead of buying at a discount, they paid a subsidy of 6.5438+0.3 million yuan to private shareholders, which is extremely inconsistent with the principle that shareholders bear risks with their capital contribution. During the period, the provincial supply and marketing cooperatives unilaterally injected funds of 4910.2 million yuan, from equity participation and holding to becoming a wholly-owned enterprise of the provincial supply and marketing cooperatives. At present, the company can realize about 10 million yuan except assets, and the total loss is expected to be 35 million yuan, which leads to decision-making mistakes.

-In the early stage of the "Man Yu" case, there were doubts about major economic crimes with tens of millions of dollars flowing.

Real estate companies are private enterprises. During the two years from the beginning of 1996 to the beginning of 1998, with the consent of Zhu Chengling, the subordinate enterprises of the provincial supply and marketing cooperatives lent a total of 34.5 million yuan to a company, and 20 million yuan was not returned. 1In August, 1998, Zhu decided to cooperate with him to develop the "Man Long Gui Yu" project with a total investment of/kloc-0.50 billion yuan, and set up Zhejiang Today Xinghe Tourism Company, in which 75 million yuan was needed to compensate the upfront expenses of Company A.. Subsequently, the funds of the provincial supply and marketing cooperatives continued to flow into this private enterprise through today's Xinghe Tourism Company. As of the audit date, the provincial supply and marketing cooperatives have invested 67.5 million yuan.

From the analysis of the whole business process, the audit found the main problems: First, the provincial supply and marketing cooperatives lent a large number of loans to private enterprises, which violated financial regulations. Second, today, the company is not an enterprise of the provincial supply and marketing cooperatives, and huge sums of money are lent to private enterprises. Not only is there no collective decision of the leadership, but even other leaders of the provincial supply and marketing cooperatives were unaware of it at that time, and all of them were approved by Zhu Chengling. Third, according to the cooperative investment agreement, a real estate company should invest the registered capital of150,000 yuan in cash, but it has not actually invested; During the second capital increase, the provincial supply and marketing cooperative made it clear that RMB 6,543,800+0,500 yuan was contributed by a company without capital contribution as economic compensation for the company's preliminary work, and it was converted into the registered capital of the company, which lacked basis. Fourth, the development of the "Manlong Guiyu" project, the initial cost is 75OO yuan, and Zhu Chengling himself directly negotiates with Min Xu, the legal representative of the company. However, according to the relevant information and the handling personnel, the upfront cost is at least 20 million yuan, and there are major economic crimes.

—— Zhu Chengling squandered public funds 1.44 million yuan during her training in Beijing.

1On the eve of studying at the Central Party School in August, 1997, Zhu Chengling offered the Great Wall Card to the Finance Department of the Provincial Supply and Marketing Cooperative, and the assistant to the president and the financial director, who he cared for very well, injected 200,000 yuan of public funds for Zhu to enjoy.

1September 1997 to1July 1998, Zhu spent144,000 yuan in Beijing, of which 6 10/0,000 yuan was paid by the Great Wall Card and 83,000 yuan was reimbursed in cash. For some expenditure items, the use of bills is vague or blank, such as two Beijing taxi invoices issued in June of1998, each with an amount of 5,000 yuan, which is obviously a serious violation of discipline.

……

The success of the first battle greatly inspired the morale of auditors. In view of these problems, the audit team decided to show Zhu Chengling the cards.