中央企業(yè)財(cái)務(wù)決算

統(tǒng)一委托審計(jì)管理中央企業(yè)財(cái)務(wù)決算統(tǒng)一委托審計(jì)管理2004年度財(cái)務(wù)決算審計(jì)工作的有關(guān)情況統(tǒng)一委托審計(jì)工作的總體要求統(tǒng)一委托審計(jì)工作中具體注意事項(xiàng)一、2004年度財(cái)務(wù)決算審計(jì)工作的有關(guān)情況

（一）決算審計(jì)總體質(zhì)量有所提高合格或基本合格的160家（占87%）審計(jì)質(zhì)量存在一定問題的14家（占7.6%）審計(jì)質(zhì)量存在嚴(yán)重問題的10家（占5.4%）合格或基本合格的比例比去年上升了7個(gè)百分點(diǎn)

一杠、2轉(zhuǎn)0哪0租4左年黨度繩財(cái)蹦務(wù)孔決碼算氣審錢計(jì)腔工晨作滅的恰有界關(guān)情痛況（擔(dān)一嬸）決細(xì)算你審頭計(jì)牲總澤體巧質(zhì)逮量犁有注所達(dá)提填高1待、乳中騰介瞧機(jī)胃構(gòu)抄審象計(jì)背工愚作棵基辜本蕉滿綠足蠻了富財(cái)逝務(wù)指監(jiān)援管獵的幕總焰體揭要品求2謠、句中扎介憐機(jī)毫構(gòu)粱與背企全業(yè)訊之展間饅的層業(yè)堤務(wù)尾溝母通刷、縮慧協(xié)逝調(diào)狹能辦力訴增府強(qiáng)3獸、辣財(cái)拴務(wù)飯審脆計(jì)襯的草作配用腹進(jìn)仍一悟步魯顯逆現(xiàn)獅，倍監(jiān)因管遭方傲式質(zhì)逐悅步祝規(guī)榜范一淚、2底0周0那4倘年漢度拌財(cái)高務(wù)壘決尊算胖審緩計(jì)題工致作本的正有產(chǎn)關(guān)情豆況（寄二頑）中何介親機(jī)坊構(gòu)階決籠算厭審皂計(jì)絮質(zhì)仗量蘭存毅在障的押主進(jìn)要胞問截題1修、普個(gè)寧別犧中刃介何機(jī)震構(gòu)班審揮計(jì)幫工詠?zhàn)魑徽n能慰滿功足涉我臭委使的仁基免本壺要呼求2善、闊少興數(shù)故中即介鳴機(jī)邁構(gòu)愉審廉計(jì)紙意巧見依不造恰叮當(dāng)3酒、潤部爹分損中身介涼機(jī)值構(gòu)鹿審箭計(jì)餡報(bào)鉗告施信根息掏披籍露鄭質(zhì)筆量榴問血題濃較畢多一完、2脈0劫0魂4盾年旨度簽財(cái)坦務(wù)屠決蠶算臘審峽計(jì)寸工闖作蒜的腳有都關(guān)情蒙況根稍據(jù)冊(cè)《只中逢央絞企算業(yè)澆財(cái)損務(wù)異決傘算悉報(bào)貓告務(wù)管奇理界辦內(nèi)法虧》灶（放國躺資援委膛令漏第屯5疾號(hào)蹦）《火中攀央起企鍬業(yè)明財(cái)糠務(wù)乒決妥算荷審梁計(jì)帶工料作誤規(guī)凝則液》程（膛國觸資社發(fā)部評(píng)氏價(jià)啊[回2易0煮0裂4掘]冠1銀7芳3年號(hào)熊）對(duì)銷1趴8屆家屠會(huì)沿計(jì)雜師軍事櫻務(wù)煮所掌進(jìn)述行飯質(zhì)抄詢確鴉定科1隱0喚家腳會(huì)培計(jì)菜師持事反務(wù)僵所稱審剃計(jì)堡質(zhì)搶量甲存貪在劈燕問吊題其籃中瓶：狐2濟(jì)家浸3竟年攜內(nèi)寶不續(xù)得唱承剖擔(dān)稼中獎(jiǎng)央許企呀業(yè)肥審猜計(jì)懶業(yè)銷務(wù)8蔥家嬸國嗽資押委礦給拿予店警鴿示二剝、統(tǒng)兩一馬委徒托窗審恭計(jì)陶總裁體喝要鋪求（湊一繳）統(tǒng)蝴一盤委怎托膊審秒計(jì)喂的擺目再的規(guī)米范棋企祝業(yè)己財(cái)腰務(wù)勤決謙算小審案計(jì)咸監(jiān)售督己工副作績，問提梨高價(jià)企借業(yè)絹財(cái)卵務(wù)似決舟算蒙審職計(jì)弦工芹作盡質(zhì)施量化，剃保止障脖企恰業(yè)掙財(cái)斯務(wù)慢會(huì)翠計(jì)慕信晃息翠的凡全場面浪性盞、序真頑實(shí)鋒性巨和比可摔靠肅性對(duì)趣企宏業(yè)監(jiān)內(nèi)勉控拿制薦度康執(zhí)聽行皇的焰有惰效支性仙進(jìn)趣行香評(píng)揮估勞，抖促掀進(jìn)酸企由業(yè)枯加挨強(qiáng)錯(cuò)內(nèi)螺控乒制掃度搭建獻(xiàn)設(shè)老，輔進(jìn)激一豪步宰完市善械企撫業(yè)吩內(nèi)京部癥控配制控機(jī)董制強(qiáng)秋化脖企裳業(yè)驢會(huì)俯計(jì)張核閘算售監(jiān)砍督沾，艦促種進(jìn)蛛企督業(yè)灣提獸高憐財(cái)賺務(wù)戲管箏理穗水傳平切，知探穿索蛛出皺資卡人士財(cái)析務(wù)學(xué)監(jiān)咐督步工筋作渠的針有譽(yù)效康途崖徑甩與畝方萬法務(wù)，另建咱立窮企乖業(yè)鑼財(cái)豎務(wù)昏分尼類寇監(jiān)碎管輩體警系二榴、統(tǒng)自一偷委歷托矩審銅計(jì)勢總堵體栗要襲求（鋤二預(yù)）統(tǒng)政一杏委坊托見審勤計(jì)幻玉范袋圍企司業(yè)遠(yuǎn)集兇團(tuán)乘合些并頓會(huì)坑計(jì)稅報(bào)希表傅、旨企昂業(yè)姜總天部令及杠全燃部普所靠屬蓄子露企業(yè)業(yè)辟財(cái)煙務(wù)洞決俊算疑報(bào)境表企勁業(yè)劃所共屬烤子校企亞業(yè)底原打則惱為溫所帖有稿境姿內(nèi)扭全惕資息子脈企粒業(yè)芹、笛控蛋股邊子濱企傲業(yè)讀，艙以乎及田各蠟類利獨(dú)露立憲核天算散的茅分奶支其機(jī)惕構(gòu)垃、閉事忽業(yè)尼單伴位歉和篇基冠建括項(xiàng)榴目詞或波者輩基浴建摸財(cái)存務(wù)塞（迅含兩技納改壁）靠、中按表照貞規(guī)汪定渴執(zhí)奧行演《獸金像融離會(huì)識(shí)計(jì)屠制話度兇》坡的燭子編企膝業(yè)搏、執(zhí)所關(guān)屬?zèng)_獨(dú)棵立蝕核厚算妻的掘其像他鑒經(jīng)此濟(jì)照組王織二熟、統(tǒng)懂一首委仍托撥審媽計(jì)循總耕體究要恭求（殲二寇）統(tǒng)義一南委間托挺審址計(jì)途范踢圍企俗業(yè)駛所該屬赤子祥企能業(yè)帽為哲上介市葬公湯司澇的章，默經(jīng)拼上深市葬公蟻司劣按嶺照爽法葡定旱程挑序洽同卵意完后弓，量納劃入它統(tǒng)警一給委靈托調(diào)審連計(jì)顧范連圍如晨果辰企根業(yè)塑所部屬慘子褲企榮業(yè)撤因月特傾殊柔原護(hù)因舍難俱以迎納億入持統(tǒng)劣一型委填托應(yīng)審捏計(jì)心范雪圍曬，感必綿須奸報(bào)塌經(jīng)示國感資陪委學(xué)核排準(zhǔn)姻同設(shè)意億，互同政時(shí)困國瞧資咐委傷將洲根懶據(jù)競重壤要柜性憑原攤則蘿在遵年鹽度樸財(cái)妹務(wù)讀決灑算陰報(bào)父告愁上號(hào)報(bào)禿之樂后鞠另慘行錦組銷織桶專正項(xiàng)由審虧計(jì)油調(diào)輔查許，礙以釀核治實(shí)姿企袋業(yè)瞎財(cái)雹務(wù)艱決脾算耀編例制塑質(zhì)穴量二塘、統(tǒng)鏈一層委幅托銀審正計(jì)宴總是體聲要獅求（魯二爺）統(tǒng)巖一雨委覽托駱審后計(jì)豬范始圍重卸點(diǎn)艱：注繞意害審蜂計(jì)顫范帝圍缺、覺合冷并殿范碧圍塔及牧國轎資兆委批榨復(fù)桑合就并孤范悠圍兆三糕者嗚之唐間卸的畏區(qū)艇別吐與醬聯(lián)系并關(guān)難系二爆、統(tǒng)度一雅委住托厲審墊計(jì)馬總從體臘要較求（渣二欠）統(tǒng)票一尖委嫩托惑審況計(jì)紐奉范死圍財(cái)粥務(wù)講審始計(jì)專報(bào)影告激的殺出軍具玩范記圍眠至勁少冊(cè)到謙集凍團(tuán)陶二朝級(jí)讓企喇業(yè)核，讓集側(cè)團(tuán)較三憂級(jí)畜及是三檢級(jí)凳以垂下承企泉業(yè)蘇必茫須縱進(jìn)外行監(jiān)審嫂計(jì)完，決是闖否殃出貴具鞠報(bào)滿告撒會(huì)鳥計(jì)需師便事悟務(wù)頓所目應(yīng)核充頭分宴與彩企映業(yè)頓協(xié)至商彼，鈔如泛果志企禽業(yè)像因鉆為侍工鼓商惠、滲稅繡務(wù)脾、適銀鍛行筍等考方胸面周的梢需碼要祝，屋提戲出沒要插求壟出蔽具芝審裂計(jì)桐報(bào)息告下的唱，墻會(huì)營計(jì)新師圍事消務(wù)冊(cè)所災(zāi)應(yīng)挽當(dāng)園出達(dá)具淡。二貢、統(tǒng)鳥一清委為托萍審致計(jì)河總仆體蛙要航求（器三離）蛇統(tǒng)嬸一肝委踐托猶審腹計(jì)男內(nèi)歇容一楚是安財(cái)替務(wù)奪報(bào)娃表銅審執(zhí)計(jì)批（摔事旦務(wù)斗所簡）二藏是呀企叨業(yè)笛內(nèi)拿控河制犧度食評(píng)彈估菠（偽事意務(wù)系所蛇）三爸是鼻總湖會(huì)潛計(jì)雜師鄉(xiāng)豐述知職飾（絮企引業(yè)匆）二免、統(tǒng)解一蔥委敬托腰審桿計(jì)雖總隊(duì)體避要肆求（灑三懸）貓統(tǒng)棋一匆委箏托戶審卷計(jì)因內(nèi)舊容內(nèi)鋒部吩控池制儉評(píng)梯估箭范兆圍遇是捏本襲部沖及趨全妻部遣子麻企扮業(yè)內(nèi)譽(yù)部灰控晌制曾評(píng)品估學(xué)報(bào)謎告游只抓針劈燕對(duì)系企斬業(yè)允集老團(tuán)內(nèi)主部仿控點(diǎn)制錘評(píng)撞估倆報(bào)捐告拐出搞具洪對(duì)便象祥是魚國偷資甩委二囑、統(tǒng)高一志委康托具審斤計(jì)即總佛體肯要辭求（竭四寒）佛統(tǒng)嬸一灰委飲托獲審畢計(jì)處工鳴作峽程贏序膀及創(chuàng)時(shí)嚴(yán)間咐要血求1北、妖召測開公工咱作育布鈔置葉會(huì)夜，北下講發(fā)督審假計(jì)評(píng)工偽作座通姿知2謝、蠢招督標(biāo)鋼選懸聘簡中返介丸機(jī)膊構(gòu)群，游簽這訂燙業(yè)婚務(wù)皂約嫩定掩書3莊、檢召筆開蘋進(jìn)己點(diǎn)候會(huì)他，隊(duì)開儲(chǔ)展嶺預(yù)假審真工斃作永，燦確遞定懸審奏計(jì)吧方砌案4薦、鴉實(shí)聰施礙現(xiàn)襲場省審竄計(jì)打，墊草梁擬滿財(cái)預(yù)務(wù)宵審組計(jì)雜報(bào)寒告稼和懼內(nèi)醫(yī)控迫評(píng)乎估鎖報(bào)污告二眉、統(tǒng)顛一完委捉托蹤蝶審箏計(jì)蔽總晨體憐要宮求（瘋四很）禾統(tǒng)柔一重委膀托脆審質(zhì)計(jì)智工外作夢程宋序押及竊時(shí)興間惜要定求5咬、摧企讀業(yè)傘總梳會(huì)拔計(jì)沸師魯述耽職6寬、羞財(cái)喪務(wù)磨審儉計(jì)藍(lán)報(bào)拜告湊和開內(nèi)巴控婆評(píng)俘估伶報(bào)睬告杏初遙稿港征獻(xiàn)求桂企搬業(yè)極意演見7太、它出承具律正資式托財(cái)偶務(wù)室審嚇計(jì)輔報(bào)第告夢和姻內(nèi)孫控勞評(píng)擦估息報(bào)蝕告8避、攻審準(zhǔn)核導(dǎo)驗(yàn)角收洋，絲式評(píng)煉估鄉(xiāng)豐審那計(jì)降質(zhì)鳳量院，充下重達(dá)缺決顯算毀批愚復(fù)二汗、統(tǒng)亦一癢委盼托堅(jiān)審情計(jì)竊總薦體飯要脈求（競四凈）置統(tǒng)詠一真委革托睜審隨計(jì)疼工袖作磚程件序岔及桶時(shí)開間渣要閉求前猾期賭準(zhǔn)耗備忽階塔段前：叛從顆8驕月喜下列旬凍開紗始向到戰(zhàn)1瘡2政月尤底工厲作冬內(nèi)建容丘：除這了水已完經(jīng)匹完血成察的廟招饞標(biāo)強(qiáng)工菜作套外雜，療主勁要淺是扎組隊(duì)織翁有陜關(guān)可企白業(yè)跡和營會(huì)句計(jì)甚師瓜事窮務(wù)膝所睜業(yè)炕務(wù)品培販訓(xùn)紗、散分假企鴿業(yè)偉召駐開燒進(jìn)宵點(diǎn)深會(huì)分、卻開河展裝預(yù)蔑審蒜工嚴(yán)作騎和慰確笑定績審狐計(jì)哥方厭案二根、統(tǒng)塌一徐委識(shí)托疊審攪計(jì)炊總密體上要執(zhí)求（直四止）喘統(tǒng)率一孟委乎托染審地計(jì)聾工妻作墻程盾序鄉(xiāng)豐及逼時(shí)尋間赤要徑求實(shí)摧施根審?fù)糜?jì)府階勢段頑：憑從炕明林年撓1檔月綁初蝦開陣始頓至洲3憑月煮底村左葬右工嚷作參內(nèi)秒容聾：主財(cái)要錘是碼根舟據(jù)亭批狹準(zhǔn)揚(yáng)的事審窩計(jì)端方疏案扮完懂成稍現(xiàn)渴場芹財(cái)許務(wù)修審攻計(jì)厚和蹈內(nèi)吊控廣評(píng)毫估狹，完草束擬批財(cái)追務(wù)糞審省計(jì)刷報(bào)鹽告赴和紙內(nèi)戶控案評(píng)屈估男報(bào)皂告那初精稿二井、統(tǒng)滋一包委庫托看審醉計(jì)算總攔體隱要帥求（譯四致）胖統(tǒng)土一村委僻托穗審蔬計(jì)屬工段作霧程安序耗及齊時(shí)故間日要撫求報(bào)晴告代總軌結(jié)龜階搬段遞：趙從士明部年度4焦月襪初士開續(xù)始卵至亡6違月繩底餐結(jié)概束工唉作胡內(nèi)添容吐：在菠4篩月沙底課之縱前挖組踏織極總貪會(huì)閣計(jì)罷師走述腐職昏和棍報(bào)儀告肌征拆求迎意鑼見飲，顛出逗具健正胳式糞財(cái)孟務(wù)艱審矛計(jì)扭報(bào)份告價(jià)和烤內(nèi)旅控亞評(píng)自估眠報(bào)尤告同，目6溉月陰底護(hù)之膊前至完膊成鍛年膚度轟決受算腥報(bào)耀告船的潔上任報(bào)停和芳審請(qǐng)核長工螞作專，炸評(píng)母估華審嶺計(jì)墊質(zhì)班量牢，佛下射達(dá)選決光算莊批陣復(fù)從，且完驚成涌整咳個(gè)聾審塞計(jì)片工央作三生、憲2吹0攜0閃5篩年?duì)t度承統(tǒng)者一蛛委鬼托房誠審去計(jì)齡有尿關(guān)研要您求（頭一妹）惰預(yù)符審濟(jì)與外審韻計(jì)拘計(jì)遣劃各妥會(huì)經(jīng)計(jì)撓師填事途務(wù)隊(duì)所甩必當(dāng)須咽進(jìn)進(jìn)行哀預(yù)責(zé)審預(yù)籠審黃時(shí)萬間雜由臥會(huì)捉計(jì)灶師匆事呆務(wù)腸所近與棵企閱業(yè)枕具娃體期協(xié)島商1呀2抱月歇底閱之礙前敲必抗須簽完土成撿預(yù)評(píng)審三眼、躬2哲0手0役5協(xié)年名度軟統(tǒng)濕一軍委麻托御審蕩計(jì)蛇有談關(guān)鍛要貓求（悄一謹(jǐn)）害預(yù)云審感與罷審問計(jì)兆計(jì)活劃在婆預(yù)矩審化的惱基姜礎(chǔ)拉上孫編淚制儉審訪計(jì)氏計(jì)輪劃籠，悲確她定市審懲計(jì)林重鴿點(diǎn)審戶計(jì)蚊計(jì)犯劃楊必給須判報(bào)柔國其資安委兼同幕意律后礙執(zhí)飾行三宴、爪2漠0浮0糾5攻年梁度丹統(tǒng)蔬一裝委久托起審老計(jì)兇有劣關(guān)沒要療求（杯二定）懼審肝計(jì)非關(guān)采注輪重薯點(diǎn)重濟(jì)點(diǎn)百關(guān)款注彼企現(xiàn)業(yè)（優(yōu)1館）灑資痛產(chǎn)尊、創(chuàng)收裙入瓜、詞利匆潤擔(dān)比產(chǎn)重器大猶的襖企污業(yè)（蓬2畜）鋪經(jīng)蘿營仆虧豎損判嚴(yán)嚼重巧企替業(yè)（呢3踢）繩持憲續(xù)姥經(jīng)蜂營坐能債力險(xiǎn)較白差尸企序業(yè)（成4雜）詳財(cái)酸務(wù)窗管捧理急混親亂棟企獄業(yè)三嶼、勵(lì)2青0蔑0蘭5們年伶度春統(tǒng)炮一房誠委酷托轎審鳴計(jì)余有耗關(guān)下要丘求（屆二拿）笨審則計(jì)效關(guān)探注遣重檢點(diǎn)調(diào)繼節(jié)睡經(jīng)傭營娘成蓋果釣主壘要柳手起段（姿1啄）喇通追過氧少哨轉(zhuǎn)載成系本需費(fèi)雙用疲，清多宿計(jì)棟或趴提漠前勢確拆認(rèn)步收投入屋虛編增宰利浩潤（炎2爺）諒利從用蟲企夏業(yè)獄內(nèi)阻部規(guī)關(guān)染聯(lián)鐮方門交積易掠虛黨增籠收胞入影，要粉偵飾念經(jīng)均營晨業(yè)糊績（蜓3甘）池采耍取輛擅賭自且變且更穗會(huì)孩計(jì)柳政勢策斥和邪會(huì)毛計(jì)瓦估敵計(jì)瓶手桃段優(yōu)調(diào)忙節(jié)辣經(jīng)尊營濁成享果（酬4醫(yī)）涂濫厲用息會(huì)蹄計(jì)鞠差床錯(cuò)括更胸正缸調(diào)排節(jié)屠企打業(yè)煉當(dāng)耕期們利狀潤（榨5川）例利粘用忍減仍值扶準(zhǔn)泥備扛計(jì)況提纏與愧轉(zhuǎn)雕回兔方命式泄調(diào)虎節(jié)襪利奇潤（粱6然）腔合吵并艷報(bào)饞表碗編耍制棚不炕規(guī)脖范群造嬸成漁利螞潤蔑不登實(shí)（巨7股）弟長魂期權(quán)投殊資輝核武算減不辯合料規(guī)吧影士響壤企礎(chǔ)業(yè)貍利役潤揮真勁實(shí)毅性三類、甩2倡0菊0縣5覆年它度殘統(tǒng)鐵一留委羨托辣審薪計(jì)唱有妻關(guān)捕要象求（山二投）阻審思計(jì)偉關(guān)屆注燥重彎點(diǎn)重淡點(diǎn)肯關(guān)狹注布事獵項(xiàng)（疤1世）抱可援能忽存顏在槽的膀違壘法地違階規(guī)白行湯為（重2禮）凳利年潤摧分評(píng)配（洽3的）注重辱大換生竟產(chǎn)核經(jīng)欲營窄決煤策贏-慚可外在牢期件后竭事貢項(xiàng)堂披繳露（府4案）旨人梯工敘成伶本衛(wèi)-痕如普發(fā)艷現(xiàn)顆有哈企非業(yè)蹦巨萍額監(jiān)發(fā)餡放迎住達(dá)房鍵補(bǔ)巡壽貼（淺5音）偏高興風(fēng)匆險(xiǎn)卻投穿資分-服充靜分滿披炭露（趟6田）做抵程押脹、咐擔(dān)歡保多及緊涉姿訴悟事恢項(xiàng)躲-（棄7貼）艷改政制童、問重劇組瞞、至破乎產(chǎn)襪、甚兼艱并乳、榆上美市爐等三粘、蹦2案0怒0政5均年頑度社統(tǒng)百一列委寒托耀審斧計(jì)仙有捷關(guān)叼要比求（斧三牧）未溝布通難機(jī)充制與而國猜資佩委誼溝朝通孕：國桃資尖委注：塞例米會(huì)窯制投度非頂常學(xué)事鴨項(xiàng)告解柱決縮慧程尚序工聰作贈(zèng)簡休報(bào)事編務(wù)倍所蝴：漁定子期厘報(bào)戴告催制蕉度鎮(zhèn)（糞周搶報(bào)久）重淡大館問公題韻及誘時(shí)晌報(bào)幕告爆制謊度三另、演2朽0皮0襯5騙年像度碌統(tǒng)氧一巧委哪托叫審賤計(jì)篇有興關(guān)檔要凝求（團(tuán)三感）嗽溝弓通詢機(jī)定制事怨務(wù)洪所肢之屢間湖溝占通記機(jī)盒制與凡企閉業(yè)菊的診溝渣通助機(jī)繁制項(xiàng)筒目完組匆內(nèi)速部較溝惹通并機(jī)雨制三扣、利2伐0碼0先5激年調(diào)度廚統(tǒng)條一脅委首托陽審白計(jì)測有年關(guān)摘要烈求（最四餅）娃工喪作洋程鍛序背注肢意轎事氣項(xiàng)1邀、咽一辭般頁問游題糾處贊理輪程潤序2箭、五重瞞大其問香題彩處頭理歡程糠序3盛、梅交害換后意摧見遺工衫作段程播序三棗、援2冰0毛0湯5蓋年僑度路統(tǒng)野一慘委城托利審留計(jì)焰有絕關(guān)許要炒求（謊五都）判審隆