根据审计工作会议精神,焦作市审计机关对13户国有工交企业,从检查企业财务收支的真实性入手,在摸清企业家底的基础上,重点检查企业1998—1999年度财务收支的真实性、合法性。审计结果表明,13户国有工交企业中,多数企业存在会计核算不规范,会计信息失真的现象。其主要表现是:报表及账户反映资产和所有者权益不实、虚列利润,有的企业还比较严重。 According to the audit work conference, auditing organs of Jiaozuo City, 13 State-owned enterprises, from checking the authenticity of the financial revenue to start, to find out the bottom of the entrepreneur, focusing on checking the enterprise’s financial revenue and expenditure for 1998-1999 authenticity ,legality. The audit results show that most of the 13 state-owned engineering enterprises have accounting irregularities and distorted accounting information. Its main performance is: statements and accounts reflect the false rights and interests of assets and owners, virtual profits, and some enterprises are still more serious.