CD3.pdf - KIEM ToAN NHA NliOC TRUONG DAO T~O VA BOI DUONG NGHI\u00a2P VlJ KIEM ToAN CHUYENDE Nhieng sai sot thuang g!ip trong kiim todn DNNN ngiin hang va

CD3.pdf - KIEM ToAN NHA NliOC TRUONG DAO T~O VA BOI DUONG...

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KIEM ToANNHANliOCTRUONGDAOT~O VABOIDUONGNGHI¢PVlJKIEM ToANCHUYENDENhieng saisot thuang g!iptrongkiim todnDNNN, ngiinhangvacdctachuctaichinhPGS.TS LeHuy TrongV\Itruong -V\I phapch~I.DANHGIACHUNG GIAIDO~N 2011-20151.DaivOi cact~pdoankinh t~(TD),tAngcongty NhantrcYc(TCT):- KSt qua [email protected] 106 hrot TD, TCT, KTNN da:phat hien, diSu chinhgiam tang tai san/nguon v6n 6.5111)'d6ng, giam doanh thu, thu nhap 1.3701)'d6ng, tang chi phi 4.475 ty d6ng, kiSn nghi tang thu NSNN 5.3101)'d6ng.- Ngoai ra, KTNN cling phat hien, kien nghi xu ly nhieu sai pham, t6n taitrong quan ly tai chinh, kStoan cua cac TD, TCT, giup cac dan vi kip thai kh~cphuc cac t6n tai, han che, nang cao hieu SXKD nhu:+NhiSu TD, TCT quan ly no chua ch~t che, dfutdSnno phai thu qua han,no kho doi Ian1;MQts6 dan vi xoa nc phai thu khi chua dti diSukien, chua xaydung va ban hanh quy chS quan ly cac khoanngphai thu;ng~m ling t6n dQngnhiSu nam vai s6 tiSn Ian chua dugc thu h6i2;ngtrong nQibQmQts6 TD vai s6tiSn lan, keo dai chua dugc giai quySt [email protected]3;+MQts6 dan vi quan ly, su d\lllg hang t6n kho chua hi~u qua, con [email protected]hoa u dQng, ch~m luan [email protected],trichl~p d\l phong giam gia hang t6n kho chuadUngquy dinh, chi phi san xu§.tkinh doanh do dang khong congu6n bu d~p4;+NhiSu TCT dfrutu khong hi~u qua ho~c hi~u qua th§.p,thua16,m§.tv6n5,pha san, ngimg ho~t dQngho~c lam thti t\}cgiai [email protected];+MQts6 dan vi trich d\l phong giam gia dfrutu tai chinh khong dung quydinh, cho yay v6n kh6ng dung chuc nang, nhi~mV\l;hfruhSt cac TCT co ho~tdQng dfrutu xay d\lllg, kinh doanh b§.tdQng san con d\l an ch~m tiSn dQlamgiam hi~u qua dfrutu, mQts6 d\l an phai t~m dimg [email protected] gay lang phi v6ndfrutu; hfruhStcac don vi phanaMkhong dung doanh thu, chi phi;+MQt s6 dan vi chua tuan thti dfrydti quy dinh vS dangkYgia ban hangho~c chuang trinh khuySn m~ivai cO"quan quan ly Nha nuac; mQts6 TCT chuaINam 2013: 10/27 TD, TCT duQ'CIdem tom c6 nQ'qua h{Ultil50 cyd6ng den 9.650 cyd6ng, 11 TD, TCT c6 nQ'kh6 doitil18cyd6ng den 657 cyd6ng; Nam 2014: 11138TD, TCT c6 nQ'qua h{Ultil3,6 cyd6ng den 1.960 cyd6ng, 06 TD, TCT c6nqkh6 doitil04 cyd6ng den 594,87 cyd6ng; Nam 2015: 11124TD, TCT c6nqqua h{Ultil10cyd6ng den 1.054 cyd6ng, 02 TD,TCT c6nqkh6 doitil57 cyd6ng den 312 cyd6ng.2Nam 2012: 04 TCTv6i s6tientil2,8 cyd6ng den 67,6 cyd6ng; nam 2013: 05 TCTv6i s6tientil5 cyd6ng den 32 cyd6ng;nam 2014: 05 TCTv6i s6tientil0,5 cyd6ng den 33,3 cyd6ng.3G§n 10nghin cyd6ngtilnam 2011, den nam 2013 chua duqcxu1y;4Nam2013: 02 danvis6tien 341,5 cyd6ng; nam 2014: 07 danvis6tien 49,7tYd6ng; nam 2015:02 danvi56tien 14,9cyd6ng.5Nam 2012: 07 TD, TCT; Nam 2013: 06 TD, TCT; Nam 2014: 11TD, TCT; Nam 2015:11 TD, TCT.6Nam 2014: 06 doanh nghi~p thuQc 03 TCT duqc kiem tom; nam 2015: 20 doanh nghi~p thuQc 8 TD, TCT.Chuyend~:Nhfrngsais6tthuOngg~ptrongki€mtoan DNNN,nganhangvacact6chucUtichinh1
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KIEM ToAN NHA NUOCTRUONG DAo T~O vA BOI DUONG NGHI:.E:P\TVKIEM ToANsir dung hSt dien tich d~t dang quan 1;', sir dung khong hieu qua, bi l~n chiem,tranh chap"; chua d~y du h6 sa phap 1;' va chua thuc hien d~y du nghia vu taichinh vS d~t voi NSNN ...
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