Second, some foreign-funded enterprises' equity change registration is not timely. Some enterprise legal persons, registered addresses, investors and other project contents have changed, and the cancellation and change procedures of foreign-funded enterprises have not been handled in time with the finance and relevant departments.
Third, it fails to fulfill its obligations to employees in China. Mainly reflected in the failure to fully withdraw the three funds of basic old-age insurance, unemployment insurance and basic medical insurance for Chinese employees, and failed to provide insurance for other projects such as housing provident fund for Chinese employees.
Fourth, the financial problems of foreign-funded enterprises have not been truthfully disclosed by intermediaries. Some intermediaries failed to audit the financial reports of foreign-funded enterprises, and the annual audit report was not submitted to the audited enterprises in time to correct and adjust the wrong matters.
In response to the above problems, the district finance department has asked relevant enterprises to carry out rectification. At the same time, in order to strengthen daily supervision and promote the operation of foreign-invested enterprises in accordance with the relevant provisions of financial regulations and financial accounting systems, it is suggested that:
1. Strengthen the publicity and training of the Accounting Law, strengthen the professional ethics education of accountants through continuing education, enhance the sense of responsibility of legal representatives and financial accountants of foreign-funded enterprises for accounting work, and help foreign-funded enterprises establish and improve their internal financial management systems.
2. Strengthen the management of changes in financial registration of foreign-funded enterprises. Check the legal person, investment amount and registered address of foreign-funded enterprises from time to time, communicate with enterprises in time, further grasp the financial situation of foreign-funded enterprises, and do a good job in enterprise service.
3. Incorporate the performance of foreign-funded enterprises' obligations to Chinese employees into the joint annual inspection, and require foreign-funded enterprises to carry the certificate of paying social insurance funds for Chinese employees in the labor and social security bureau and other departments.
4. Strengthen the supervision of intermediaries. Conduct compliance review and authenticity review of audit reports issued by intermediaries, and effectively improve the practice quality of intermediaries.