备受关注的中华儿慈会48亿元乌龙风波昨日有了进展。第三方专项审计结果显示，中华儿慈会2011年不存在48亿的货币资金流量，不存在洗钱行为，48亿元的数字属会计报表编辑错误。

Much attention has been paid to the son of kindness will be 4.8 billion yuan uron storm yesterday have made progress.The third party audit results show that special,The son will not exist kindness in 2011 4.8 billion monetary capital flow,Does not exist money laundering behavior,The number of 4.8 billion yuan of accounting statements editing mistake.

　　昨日下午，中华儿慈会就2011年年报财务报表中的错误数字举行说明会。

Yesterday afternoon,The son is goodness will 2011 annual financial statements at the wrong figures briefing.

重申48亿元属于笔误 Reiterate that 4.8 billion yuan to belong to a slip of the pen

　　负责这次第三方专项审计的北京市中立诚会计师事务所主任会计师曹丰良介绍，事务所是公益审计，不涉及任何费用。审计之初，除了拿到了打印的银行对账单外，审计人员还到中国银行北京西翠路支行调取了相关数据，然后对中华儿慈会提供的2011年相关数据的原始凭证、记账凭证、银行对账单、原始账单进行认真审计。审计内容包括儿慈会是否存在48亿元资金洗钱等情况。

In charge of the third party special audit of the Beijing neutral honesty certified public accountants senior accountant CaoFengLiang is introduced,Firm is public audit,Does not involve any charge.Audit at the beginning of the,In addition to the print of the bank statements,Auditors also to the bank of China Beijing branch cui way obtained the relevant data,Then the son kindness will provide the relevant data in 2011 of the original documents/Accounting vouchers/Bank statements/The original bill carefully and audit.The audit content including son kindness whether there will be 4.8 billion yuan money laundering, etc.

　　从长达21页的审计报告来看，中华儿慈会2011年度现金流量表的数据，不是由财务软件直接生成，而是根据财务软件生成的电子数据手工编制。在填制“收到的其他与业务活动有关的现金”和“支付的其他与业务活动有关的现金”两个栏目过程中，因输入其他货币资金科目发生额4.75亿元时多输入了一个“0”,导致变成47.5亿，进而使“现金流入小计”和“现金流出小计”超过48亿元。

From a page 21 audit report to see,The son kindness will be 2011 annual cash flow data,Not by the financial software direct generation,But according to the financial software generated electronic data compiled by hand.Fill in"Received and other business activities of cash"and"The rest of the payment with the business activities of cash"Two columns in the process,For input other monetary fund account incurred amount 475 million yuan more than the input a"0",Lead to become 4.75 billion,and"Cash inflows small meter"and"Cash outflow small meter"More than 4.8 billion yuan.

无证据证明存洗钱行为 No evidence that save money laundering behavior

　　同时，中立诚会计师事务所在审计中发现，48亿资金流入流出未能得到其他原始凭证及会计资料支持证据，全年资金总流量最大流出额为5.88亿，不存在48亿的资金流量规模。中华儿慈会在编制2011年度现金流量表时将理财产品填错了栏目，算错数字，属于会计报表编制错误。

At the same time,Neutral honesty certified public accountants audit found,4.8 billion capital inflow and outflow failed to get other original vouchers and accounting information support evidence,The biggest total flow capital outflows for 588 million,Does not exist 4.8 billion capital flow scale.The son will prepare kindness in 2011 when the cash flow statement financial products to fill a fault section,Miscalculation digital,Belong to the accounting statement compiling error.

　　曹丰良表示，依据相关法规并依据有关律师事务所的专项法律意见，中立诚会计师事务所认为，中华儿慈会2011年度不存在48亿资金的洗钱行为。

CaoFengLiang said,According to relevant laws and regulations and in accordance with the relevant law firm special legal advice,Neutral sincere accountant firms think that,The son will not exist kindness 2011 4.8 billion money laundering behavior.

儿慈会将设公众开放日 Son kindness will set the public Open Day

　　中华儿慈会常务副秘书长王林昨日再次致歉。他表示，此事件的发生，既反映了基金会存在的问题和工作疏漏，同时也说明公益慈善工作与公众要求存在差距。这些问题包括善款使用的透明、财务的科学管理、公益慈善组织的运作与管理等。

The son of the standing deputy secretary-general wang Lin goodness will apologize again yesterday.He said,This event happen,Not only reflects the foundation problems and work omissions,At the same time also shows that public charity work and public to there is a gap.These include the use of transparent donation/Financial scientific management/Public welfare charity organization's operation and management, etc.

　　王林称，事件发生后，中华儿慈会已制定相关整改措施：一是完善各项规章制度，对相关部门进行整顿；二是成立特别社会监督委员会，让社会爱心人士和专家对基金会的工作进行监督检查，为更好地开展慈善救助工作献计献策；三是将设立公众开放日，让公众更好地了解基金会工作。

Wang Lin said,After the incident,The son will have compassion and make the relevant corrective actions:One is to perfect the rules and regulations,The relevant departments to rectify;The second is a special social supervision committee was established,Let the social love people and experts to supervise and inspect the foundation work,In order to develop the charity relief work of zhenhai;Three is to set up the public Open Day,Let the public to better understand the foundation work.

解释 explain

投资理财的数额是否过大？ The amount of investment and financing is too big?

理财金包含往年滚存金额 Financial gold include usual cumulative amount

　　从审计结果看，截至2011年12月31日，中华儿慈会理财产品余额6500万元。

See from the audit results,As of December 31, 2011,The son kindness will financial product balance is 65 million yuan.

　　有网友提出质疑，当年儿慈会收入仅8700万，而投资理财金额就有6500万，投资理财的数额是否过大？

Netizens question,The son kindness will earn only 87 million,And finance and investment amount is 65 million,The amount of investment and financing is too big?

　　对此，曹丰良解释，6500万由几部分构成。其一，当年儿慈会收入8700万，支出6300万，收支结余2400万用于投资。同时，儿慈会还有往年的滚存金额、项目周转过程中暂不需要动用的金额，一起用于理财。

this,CaoFengLiang explain,65 million is made of several components.one,The son kindness will income is 87 million,Spending 63 million,Your balance 24 million used for investment.At the same time,Son and kindness will last accumulated amount/Turnover of project in the process of the amount of temporary don't need to use,Together for financial.

　　账目管理上是否存在问题？

Accounts management if there is some problem?

　　理财项目列入科目不准确

Financial projects included in the subject not accurate

　　尽管不是洗钱，但在账目管理上是否存在问题？

Although not money laundering,But in account management if there is some problem?

　　曹丰良说，根据民间非营利性组织会计制度规定，委托理财产品属于短期投资项目。儿慈会将理财项目列入“支付的其他与业务活动有关的现金”、“收到的其他与业务活动有关的现金”两项不够准确。

CaoFengLiang said,According to the folk non-profit organization accounting rules,Entrust financial products belong to the short-term investment projects.Kindness son will be included in the financial management project"The rest of the payment with the business activities of cash"/"Received and other business activities of cash"Two was not accurate enough.

　　对于儿慈会账目的划分，曹丰良还建议，今后对委托理财的产品核算，本金应该在短期投资中核算，利息应在投资收益中核算。

To pay a bill into kindness son purpose,CaoFengLiang also suggested,In the future to entrust financial products accounting,The principal should be in the short-term investment accounting,Interest should be in investment income in accounting.

反应 reaction

原审计单位发致歉声明 The original audit unit hair apology statement

　　此前负责中华儿慈会2011年度财务审计的北京中证天通会计师事务所出具道歉声明，承认在审计时出现疏漏，没有审计出“现金流量表”中的错误数字，并对由此给中华儿慈会带来的遭广大公众和媒体质疑表示歉意。并称，以此为契机，加强对审计人员的管理和要求，避免发生类似事情。

Responsible for the son had goodness will 2011 annual financial audit Beijing has day pass issued by an accounting firm apology statement,Admitted in audit appear omissions,No audit out"Cash flow statement"Errors in the digital,And thus to the son of kindness will bring by the general public and media questioned apology.said,Take this opportunity to,To strengthen the management and audit requirements,Avoid similar things.

　　开户银行出具资信证明

Issued by the opening bank credit certification

　　中国银行北京西翠路支行是中华儿慈会的开户银行，昨日，该支行也出具了资信证明称，直至目前为止，一直与中华儿慈会保持良好合作关系，未发现不正常情况。

The bank of China Beijing branch emerald green road is the son of the kindness of the opening bank,yesterday,The branch also issue the reference says,Until now,With the son has been kindness will keep good cooperative relationship,Not found abnormal situation.

详细账目 Detailed accounts

理财项目共有16笔 Financing project there are 16 pen

　　北京市中立诚会计师事务所主任会计师曹丰良介绍，经中立诚会计师事务所审计，认定中华儿慈会共开设三个银行账户。经银行函证，中华儿慈会未开设其他银行账户。经专项审计并核对132张银行对账单，2011年度中华儿慈会资金流入总额为5.47亿元，资金流出总额为5.88亿元。

Beijing neutral honesty certified public accountants senior accountant CaoFengLiang is introduced,The neutral honesty certified public accountants audit,The son that goodness will open a total of three bank account.The bank certificate letter,The son will not goodness to open other bank account.The special audit and check the 132 ZhangYinHang statements,2011 the son kindness will fund inflow amount is 547 million yuan,A total of 588 million yuan capital outflow.

　　理财产品：总计发生16笔，最大金额为5000万元，最小金额为1000万元，理财最短时间为7天，最长为3个月。

Financial products:A total of 16 pen happened,The largest amount of $50 million,The minimum amount of $10 million,Financing the shortest time for 7 days,Longest for 3 months.

　　投资流量：理财产品16笔投资产生滚动资金流量为5.25亿元，13笔赎回产生资金流量为4.6亿元，期末尚有3笔计6500万元处于投资状态。

Investment flow:Financial products and investment produce rolling capital flow for 525 million yuan,13 pen redemption produce capital flow for 460 million yuan,The final there are 3 sum 65 million yuan in investment state.

　　资金来源：剔除理财产品的影响，中华儿慈会2011年度全年资金净流入为8700万元，资金来源为货币捐赠流入、理财收益、利息收入和其他与业务活动有关的现金。

Capital source:To eliminate the influence of financial products,The son kindness will 2011 annual net capital is 87 million yuan,Capital source for monetary donations into/Financial income/Interest income and other business activities of cash.

　　资金运用：资金净流出6300万元，资金运用为货币捐赠流出、购置资产、支付给员工以及为员工支付的现金、购买商品接受劳务支付的现金和其他与业务活动有关的现金。

Funds utilization:Net capital outflow is 63 million yuan,Capital operation for monetary donations outflow/Acquisition of assets/Paid to staff and workers for payment of cash/The purchase of goods services payment of cash and other business activities of cash.

　　结论：资金净流量基本和中华儿慈会的正常业务规模相匹配。

conclusion:Fund net flow and the son basic goodness will match the normal business scale.

　　(新京报制图/高俊夫 记者 蒋彦鑫 闫欣雨)

(The Beijing news drawing/GaoJunFu reporter JiangYanXin 闫欣雨)