Economic responsibility audit in 2010 concluded _1402

[wlsqfjaru]

2010 Summary of economic responsibility audit
 
 
recent years, the county party committee and government attach great importance to economic responsibility auditing, adhere to this work as building a clean government and improve the cadre selection and appointment and supervision of management, maintain the economic order, promote the healthy development of important economic initiatives to grasp, and actively explore bold in practice, and comprehensively promote the work, and achieved good results. The related work are summarized as follows:
First, the basic situation
2000 years, the county has 122 party and government organs, enterprises were the main person in charge of the audit, a total amount of 343,802,900 yuan irregularities found Among them, the competent responsibility of 320,393,600 yuan, directly responsible 2.34093 billion yuan. According to the audit findings and audit recommendations, has for 7 realistic, outstanding achievements to be promoted to the cadre promotion, 100 transferred transferred, 15 were dismissed dismissed the transfer of 3 people discipline inspection, supervision agency accountability, there 2 transferred to judicial organs for handling. County's economic responsibility audit work was supported by provincial and municipal leaders fully affirmed. Chinese papers League finishing.
Second, the main approach
(a) to strengthen organizational leadership, improve the work system. In recent years, the county included in the carrying out of economic responsibility audit work of the county's overall plan for improving the administrative level, establish the image of an important measure of party and government task, and constantly work to strengthen the leadership of economic responsibility audit, the county government major leaders personally take, set up a County Party Committee, Discipline Committee for the head of the Organization Department, deputy head of the deputy head of the division of labor, the relevant departments responsible for the human members of the leading group of economic responsibility audit, coordination of the unified leadership of the county economic responsibility audit . Leadership group meets regularly to study the development and implementation of economic responsibility audit work plans and programs to address the economic responsibility audit problems encountered in the process. Audit Office in the establishment of joint offices and departments on the basis of the business, in May 2001 the county has set up an Developed to implement a series of work systems. Starting in 2000, has made and issued the (town) party government is mainly responsible person regular term of office of economic responsibility audit opinions In 2001, with the actual county, the county government has issued a the economic responsibility audit work further towards the standardization and institutionalization.
(b) of the innovative work methods to improve audit quality. To meet the audit work under the new situation needs to further improve audit quality, we strictly enforce the One innovation audit tool. With the rapid development of information technology, more and more of the audited units to achieve the electronic network, to improve audit efficiency, strengthen supervision on the one hand to increase investment, funding tight, the purchase of 23 computers carried out computer-assisted audit. Actively carried out the use of internal audit review system based on the understanding of the financial information and comprehensive analysis of non-financial information, audited units to find possible problems. On the other hand strengthen the audit team building, training and learning stages and in groups of personnel to go out and improve the overall quality of the auditor.
Second, innovation auditing mechanism. To achieve high quality audit work, actively working mechanism innovation. Establish and implement a work mechanism: information sharing system, strengthening the audit department and the discipline inspection and supervision departments in the implementation of interoperable information sharing, especially for letters from the people information exchanges, an increase of auditors Pishendanwei understand, be aware of. Established a notification system audit results. Economic responsibility audit report, issued separately by the audit institutions after, respectively, submitted to the county party secretary, county, NPC Director, Discipline Committee, Organization Department, Personnel Bureau, Bureau of Supervision and copied to the audited entity and the leading cadres themselves, increase audit transparency. Establish a conversation Jiemian system. The audit found more problems, more serious still engaged in the nature of the leadership cadres. Distinguish between the situation or by the leaders in charge of discipline inspection and supervision departments to come forward to talk, say hello, sounded the alarm bell. Established a reporting system for rectification. Audited units must reflect the problems the audit deadline for rectification, the rectification report the implementation of the Joint Office. Established a track inspection system. After the audit, in the time units within the joint meeting of members of the Joint Inspection Unit, focused on the follow-up examination by the audit units to promote work hard to rectify the audited entity, the organizational measures. At the same time, the implementation of a strict hierarchical accountability, quality accountability system and the system of collective decision, to further improve the system of economic responsibility audit system, and promote the work in depth. Third, innovative way of auditing
. Economic responsibility audit for the period of relatively concentrated, large, wide range of characteristics, working methods to take radiation, multi-channel all-round good job audit survey to determine the audit priorities. The main approach is: different levels through the convening of seminars, widely to gather information and understand all levels of society on the evaluation by auditors to identify audit priorities; to spot checks on large conference record and conference record of leadership, looking for a breakthrough in the audit, determine the audit priorities; extension of the investigation, through to the audited entity or person in charge of Finance, Taxation, discipline, complaint investigations and other departments to determine the audit priorities. In the audit, adhere to the main line of funds to the completion of the indicators and the debt, debt, decision-making mistakes as the focal point of whether to clean government as a breakthrough on economic responsibility audit.
audit tools, methods and mechanism innovation, greatly increased the intensity of the audit, the depth and breadth to effectively dealt with a series of violations of laws. June 2001, we heard Paper Co., Ltd. China during his tenure of the former legal representative of the implementation of economic responsibility audit, the first survey the company conducted an audit. From the County Commission for Discipline Inspection, letters and other relevant departments on the learned information provided, the petition part of the company employees, mainly reflecting the company owed wages, employee pension insurance, employee fund-raising and other issues, according to the cues and middle-level cadres and part of the company staff representatives had a discussion, further evidence of the problems reflected by petitioners authenticity. Auditors also obtain information on the company, and carefully analyzed. In doing the work on the basis of the above, determine the employees reflect the corporate assets, liabilities and profit and loss focus on the authenticity of the content of the audit, the audit scope is limited to the former legal representative of the company during his tenure. Through the audit, the findings are the existence of the company tax evasion gold, making mistakes, chaotic financial management, business performance, such as law and discipline are not real serious problems. Gold evasion problem. The audit found that the company's finished goods inventory tying up more funds. Verified through field inventory, and some products have been sold and procedures for the library, according to regulations should be used as sales income, provision for VAT. But the company did not reduce the carrying amount of finished products, accounted for means of income tax evasion to the payment of the tax payable as the country's current cash flow business. The audit identified, the company recorded revenues of not more than 3,000 yuan, more than 500 million tax evasion models, both in violation of the seriousness of tax policy, fiscal revenue has affected the storage time. Poor decisions problems. In 1998, the company's legal representative to foreign markets, the original test Chalan wet leather items, pay the inspection costs 26 million yuan, due to the lack of adequate for the project feasibility study and research, leading to project failure, causing loss to the enterprise. Operating results are not real problems. The company's less about the costs, false profits than 3,900 million, operating results caused by false. Which: (1) less provision for employee pensions, wages, interest and other fund-raising 16.8 million yuan; (2) should not share the cost share of 1.1 million yuan; (3) should be included in the product listed price losses, interest on loans emission fees, 19.1 million yuan; (4) false-owned subsidiary of more than 200 million profit. Financial management confusion. As some sections of the company's revenue and expenditure does not include financial management, to avoid financial supervision, funding is not built in the possession of financial books, not set up bank accounts, original documents stored in haphazard sections fixed assets not included in financial management, the formation of off-balance assets . Some Waiqian loans had been recovered, but the delay in the Finance, resulting in the formation of CPB funds. Straw royalty payment, the Ministry of Supply fee out of account under an assumed name, assuming a random support indiscriminate use, resulting in high costs, expenses out of control. Relevant information according to the audit, the County Prosecutor's Public Security Bureau, the existence of the company tax evasion behavior, the former legal representative of the misconduct, according to the review of its isolation, on this basis, the review found the company's former legal representative of the existence of economic crime, has now been sentenced to ten years in prison, the other people involved were also given due punishment.
another example, a shopping mall last year in the financial balance of the audit found that the company set the expense of higher injunctions, in the long arrears of wages, employee pension insurance, bank loans, business conditions very difficult circumstances, wantonly food and drink entertainment, lavish, three years, spending a total cost of 236,000 yuan hospitality, eating and drinking places served the county the size of the hotels involved, in addition to a location not specified, but there are as many as 62, some up to 135 times the number of restaurants to eat and drink , up to 6000 yuan per month hospitality expenses, the large amount of very alarming, serious damage to the vital interests of the trade unions, corrupt society. County Commission for Discipline Inspection and Supervision Bureau and timely flow of business in the county held responsible person in charge of finance meeting. Eat and drink in the hospitality business at the expense of the discipline issues notification for education and the majority of my party members and cadres, party commercial bureau head of the party to give shopping a serious warning, and the withdrawal of its manager.
investigation and prosecution of these cases, revealed the existence of the current economic work in some general and deep-seated problems, mainly is: false statement of revenue and expenditure; special funds and misappropriated; corporate profit and loss is not real; violation charges, unreasonable assessed; income or sit extra-budgetary revenue; Hospitality overruns; notes using non-standard, non-compliance procedures expenditures; tax consciousness is not strong, the phenomenon of tax evasion occurs; the administrative institutions ignore the fixed asset management, fixed assets accounting distortion; off-balance debts do not promptly recorded, Account credit and debt as untimely.
(c) enhance the results of the use of, and strengthen audit performance. Economic responsibility audit is the means, the use of audit results is the goal. In recent years, we have always regarded the work as At work, we have established and improved decision-making leading the working group, as the results of the use of joint members of the unit level, operational level for the implementation of audit institutions, economic responsibility audit office for the organization and coordination layer of four-body interaction, coordination of the operation were arrested security mechanism, and strengthen the use of the audit results, audit results to make a smooth entry into the Into the Second, enter the party and government discipline, law and procedures, the audit found problems, which department to pay the delivery which departments. Third, access to economic decision-making process, the county government was briefed on the situation in time, make full use of the audit findings and recommendations to improve the economic operation.
Adhere to the economic responsibility audit as an important basis for use of rewards and punishments of cadres, adhere to the virtue of performance on the promotion, according to contribution against the rewards and punishments. In each annual evaluation, the audit results as important, the position, given incentives, so that cadres convinced. Since 2001,You are not allowed to view links. Register or Login, we have for all large appointed by the cadres within the scope of the audit, the Audit Bureau must be heard before the appointment of the NPC special economic responsibility to the audit report. The Standing Committee discussed the report and take a vote by secret ballot only after the appointment. This has become an institution in the county. In this regard, Second, the economic responsibility audit and the combination of building a clean government. We clean government audit results as a barometer of the county, the audit found problems, especially economic laws and discipline, discipline inspection and supervision departments in time to investigate and punish organizations, take effective measures to correct. As reflected in letters from the masses in 2000, the person in charge of a large amount of public funds to lend to the self-employed without engaging in business problems. County to County Audit Office to the problem to the implementation of economic responsibility through the term of the special audit to identify the responsible person in three years time, secretly lent money to the self-employed and 870,000 yuan, of which more than half can not be recovered. The county government in a timely manner the case transferred to the judicial investigation and action. Reconnaissance prosecution filing, prosecution, County Court sentenced him to three years imprisonment to make a suspended criminal sentence. Third, economic responsibility audit and promoting administration according to the combination. Based on the current construction of reflected in the audit with the universal problem of subtotals tendency to inform the county, serve as a warning. Part of the county last year, the township party committee secretary of the township and immediate long term head of economic responsibility audit, we found that some of the towns there is a long period in office, false revenues, special funds and misappropriated, illegal charges, unreasonable fees aspects; counties as well as department heads worked there during the withholding income, bonuses and subsidies spam problem. On these issues, the county government to forward the County Audit Office issued special documents is the leading cadres played a very good warning. Fourth, the implementation of economic responsibility audit and combine guidance. Economic responsibility audit should not only investigate the problem, evaluate performance, but also by analyzing the proposals, services, decision-making, services, economic development. In recent years, we insist that the economic responsibility audit, as the county government identify problems, improve work, targeted an important way to guide the work in time to avoid some possible problems, and promote the work of the county running smoothly. In recent years, the audit department of a total of more than 100 articles submitted to critical information, decision-making in the economy played a think tank, staff and assistants. If the audit found that the loss of state assets too fast, some restructuring of internal oversight weakening, we issued a series of timely policy research to accelerate the pace of enterprise restructuring, increased restructuring efforts. Since last year, 13 county of the county of 10 industrial enterprises in the successful conduct of the restructuring, the remaining three are also actively planning process, the current reform of institutions has also launched a restructuring of the pilot.
Third, problems and recommendations
from the current economic responsibility audit practice, there are still some problems, mainly: the audit method is relatively simple, technical means lack of rigidity, impact monitoring and auditing of the efficiency of the depth; the judicial functions of the audit department did not audit the more weak enforcement means to weaken the power of control and supervision of audit results and quality; lagging behind the use of audit results, first from the post-trial, after an initial review of the outcome of the trial and ineffective corrective actions to audit often lagging behind. In addition, reform is not synchronized with the policy, financial auditing regulations are not complete, You are not allowed to view links. Register or Login and audit staff, and political quality, service levels are incompatible and so on, are also affected and restricted the role of economic responsibility audit to play.
economic responsibility audit work in the future, the first, the audit sooner, great, he served as the first trial, after trial from the first to overcome the first, after leaving the audit, the audit through the motions phenomenon. Second is to improve the auditing technology means to improve the supervision of the depth and intensity. The third is to improve the power structure of the audit, the audit cadres to strengthen the political and business training, and continuously improve the level of work in order to adapt to the new situation, the need for economic responsibility audit work. Fourth, further strengthen the use of audit results to improve audit efficiency, the real constraints on power play to audit and oversight role.
short, in recent years, the county economic responsibility audit work carried out carefully, and focus on the use of the audit results to strengthen the supervision and management of cadres and party style and clean government, has received some success. However, the requirements of the current development of the situation, there are still many problems. The next step, we will strictly follow the higher level, to learn from the experience of counties brother, boldly explore new economic responsibility audit path, and strive to future economic responsibility audit work better for the county to promote economic and social items to make new contributions to the cause.