The final accounts of the central government in 2004: the central fiscal revenue1510.27 million yuan (excluding the new export tax rebate index1275.32 million yuan), which is1291more than the budget. The central fiscal expenditure is 1830204 billion yuan, an increase of 128459 billion yuan over the budget, accounting for 107.5% of the budget, of which the central fiscal expenditure on tax rebates and subsidies to local governments is 1040796 billion yuan, accounting for1of the budget. The central fiscal deficit was 31910.77 billion yuan, 653 million yuan less than the budget; Treasury bonds issued 70265438+35 billion yuan, of which/kloc-0.5 billion yuan was issued on behalf of local governments, which was basically the same as the budget.
Three, the main problems found in the special audit and audit investigation
In 2004, in order to strengthen macro-control, safeguard the fundamental interests of the masses and improve the efficiency in the use of fiscal funds, the Audit Commission organized special audits and audit investigations on fiscal revenue and expenditure, funds for science and technology, funds for water conservancy construction, funds for prevention and control of water pollution in key river basins, projects for returning grazing to grassland, county and township highway reconstruction projects, grain risk funds, and subsidies for closing bankrupt enterprises. The main problems found are: some funds are not strictly managed and used irregularly, which affects the realization of relevant policy objectives; Some projects have made slow progress and inefficient use of funds; Some aspects of the policy implementation is not in place, and the problem of harming the vital interests of the people still exists.
(A) In 2003, the audit survey of the financial revenue and expenditure of 18 universities directly under the central government showed that in recent years, the Ministry of Education and other departments and universities have conscientiously implemented the education law, continuously increased investment in education, and promoted the reform of universities, and higher education has shown a rapid development momentum. However, illegal and irregular charges still exist, capital construction liabilities increase rapidly, and financial management of some institutions is quite chaotic. In 2003, this 18 university charged 644.27 million yuan of unapproved tuition and MBA fees, 6,065,438+million yuan of fees prohibited by the state, 73,565,438+million yuan of self-built minor fees and audit fees, and 52/kloc-0.9 million yuan of tuition and accommodation fees that exceeded the standard and scope, which was compulsory. From the analysis of the audit, the phenomenon of illegal charges in some colleges and universities is particularly serious.
Many colleges and universities carry out large-scale capital construction, resulting in a heavy debt burden. By the end of 2003, the total debt of 18 colleges and universities was 7.275 billion yuan, an increase of 45% over 2002. Among them, the debt formed by capital construction accounts for 82%.
The audit also found that 14 colleges and universities did not take 6160 thousand yuan of scientific research income, fees and investment income as income management, and some even stayed in subordinate units. The fund management of some scientific research projects is not standardized. By the end of 2003,17,397 scientific research projects in colleges and universities had been closed but not settled according to regulations, and the remaining funds of 369 million yuan were still scattered in closed projects, which did not bring into play benefits. Some school-run enterprises are lax in management, and the problem of violating laws and regulations is more serious. For example, from 1995 to March 2003, the former general manager of Tsinghua University's Beijing Tsinghua Sunshine Energy Development Co., Ltd. instructed the company's financial personnel to conceal the sales income and set up a "small treasury" of 21380,000 yuan to withdraw a large amount of cash in the name of bonus payment, foreign investment and partner bonus.
(2) The audit investigation on the financial revenue and expenditure of the Ministry of Health and the affiliated hospital of Beijing 10 in 2003 and the purchase and sale of related drugs and medical devices shows that the hospitals have made efforts to overcome the impact of the SARS epidemic, actively improved their financial situation, and basically ensured the needs of medical development, but the problem of expensive medical treatment for the masses has not been properly solved. The average outpatient charge of this 10 hospital in 2003 was 307 yuan, an increase of 8.8% over the previous year. The average daily charge for each hospital bed is 1.006 yuan, up 10.9% year-on-year. The main reasons for this problem are:
First, some pharmaceutical manufacturers falsely reported their costs, which led to the inflated prices of some drugs. According to the current regulations, the retail price of government-priced drugs is determined by the relevant departments according to the cost declared by the production enterprises and in accordance with the prescribed range. However, 46 kinds of drugs from 5 pharmaceutical factories were randomly selected, and 34 kinds of manufacturing costs were falsely reported, with an average false report 1 time. Random sampling of 105 drugs sold to patients in10 hospitals in 2003 found that the patient's burden was10.52 million yuan, accounting for 28% of the actual hospital charges of 3.744 billion yuan.
The second is to raise the price of drug circulation link layer by layer and make huge profits. 35 kinds of imported disposable medical devices in 6 categories were randomly selected, and the final price sold to the hospital was 3.34 times of the customs declaration price on average. For example, a balloon of a certain specification used in heart surgery, the customs declaration price is 496 yuan each. When the first-level agent wholesales it to the second-level agent, it will reach 3 600 yuan, and when the second-level agent resells it to the hospital, it will rise to 7,000 yuan, and the price will increase by more than 13 times.
Third, the phenomenon of collecting discounts and kickbacks in hospital procurement is widespread, which directly or indirectly increases the burden on patients. According to the survey, since 200 1, 10 hospitals have collected about 300 million yuan in discounts and kickbacks paid by pharmaceutical and medical device manufacturers. Because the hospital did not use this part of the funds to offset the prices of drugs and medical devices, but most of them were used as hospital profits or for purchasing equipment, which eventually increased the burden on patients. In addition to hospitals, the phenomenon of individuals asking for and accepting kickbacks has been repeatedly banned.
Fourth, some hospitals charge fees in violation of regulations, which increases the burden of medical expenses for the masses. The audit spot-checked some medical charges of 10 hospital from 2003 to August 2004, and found that patients overcharged 1. 1.27 million yuan in violation of regulations. Among them, the medical examination fee is 8.25 million yuan, and the medical fee is 3.02 million yuan.
(III) The audit of the management and use of science and technology funds of the Ministry of Science and Technology, China Academy of Sciences, National Natural Science Foundation of China and 45 directly affiliated units, and the extended audit of nine other scientific research units show that with the deepening of the reform of science and technology system, the state finance has increased investment in science and technology, and the overall strength of scientific research institutions has increased, but there are still some problems in the management and use of science and technology funds.
First, the problem of transferring and misappropriating funds for science and technology is more prominent. Two departments and 45 scientific research institutions transferred, misappropriated and misappropriated 669 million yuan of scientific and technological funds, which were mainly used for capital construction, foreign investment and personnel funds. Among them, 13 unit illegally lent 327 million yuan of science and technology funds to invest in foreign countries and the stock market, and some funds were difficult to recover. 1998, the project management of China Bioengineering Development Center of the former Ministry of Science and Technology was not standardized, and 8 million yuan was used for scientific research to start a company with private enterprises. At present, the company has accumulated losses of17.6 million yuan.
Second, the budget and final accounts of some topics and projects are untrue, and the scientific research cost accounting is not standardized. 13 unit falsely compiled project budget and other 363 million yuan; 16 units falsely reported the final accounts and expenditures of the project10.3 billion yuan; 20 units failed to carry forward the balance of completed project funds of 209 million yuan as required.
(4) The management and use of water conservancy construction funds in seven river basin organizations, such as the Ministry of Water Resources and the Yangtze River Water Conservancy Commission, and in Hunan, Hubei and other five provinces (autonomous regions and municipalities) were investigated by audit. The total audit funds were 716.46 million yuan, accounting for 77% of the total investment in water conservancy construction in the same period; It was found that the stranded funds were 3.5 billion yuan, and other violations amounted to nearly 654.38+0.4 billion yuan, accounting for 7% of the total audit funds. The audit shows that with the great attention of the CPC Central Committee and the State Council, the investment in water conservancy construction has greatly increased, and the flood control and drought resistance of major rivers have been significantly enhanced. However, the construction effect of some projects is poor, and the problems of illegal land occupation and other violations of farmers' interests are more prominent.
First, one-third of the projects have not been completed on schedule, and some projects have quality hidden dangers. The audit spot-checked 354 projects, of which 109 was not completed as planned; 2 1 has serious quality defects. The reinforcement project of 20 dangerous reservoirs in Shanxi Province should be completed in 2003. Due to the lack of local matching funds, only 8 reservoirs have actually been built, 7 of which can not meet the design requirements, and it is difficult to achieve the expected goals such as flood control and water supply.
Second, some water conservancy construction funds are stranded, misappropriated and lost. The audit found that by the end of 2003, the Ministry of Water Resources and seven river basin institutions had retained profits of 65.438+38.5 billion yuan, and 654.38+05 provincial water conservancy institutions had retained profits of 2.2 billion yuan, accounting for 654.38+065.438+0% of the total funds for water conservancy construction in that year. The balance of 10 water conservancy projects, such as the regulation of the lower reaches of the Yellow River and the continuous construction of the Huaihong New River, is 2.4 billion yuan, and some of the funds have been idle for 5 years, so the investment benefit is difficult to play. 1998 to 2003, the finance and taxation department of Shaanxi province extracted1220,000 yuan from the raised water conservancy funds, accounting for 10% of the total water conservancy funds collected in the same period of the province, and most of them were used to distribute employee subsidies and bonuses.
Third, the problems of illegal land acquisition, arrears of project funds and compensation for land acquisition by farmers are serious. Among the audited 186 projects, 25 projects illegally expropriated 287,000 mu, and 9 projects owed compensation for land expropriation and wages of migrant workers 37 1 10,000 yuan. Some projects pay farmers land compensation fees, resettlement subsidies, ground attachments and young crops compensation fees, which are obviously lower than the prescribed standards. In some places, farmers are also allowed to work for free in violation of regulations to offset the matching funds of local governments. For example, the estimated total investment of the renovation project of Dagang Kouwei District in Chenzuwan, the main stream of Huaihe River is 2130,000 yuan, all the central and provincial funds are in place, and the matching funds of cities and counties are107,000 yuan, all of which allow farmers to work for free.
(five) the audit of water pollution prevention and control funds in key river basins such as Taihu Lake, Huaihe River, Haihe River and Liaohe River. During the Tenth Five-Year Plan period, in order to benefit the people, the state strengthened the prevention and control of water pollution in "three rivers and one lake", and arranged 1460 projects with a planned total investment of 1076 billion yuan. The amount of irregularities found in this audit was 2.368 billion yuan, accounting for 6% of the total audit funds. The outstanding problem is that the construction of water pollution prevention and control projects in some places is progressing slowly, and it will be difficult to bring benefits into play as scheduled without improvement. By the end of 2003, 425 of the 856 projects in 12 provinces (autonomous regions and municipalities) had not started, accounting for 49%. The investment completion rates of Hebei, Anhui, Inner Mongolia, Shanxi and Jilin provinces (regions) are all below 15%. 12 provinces diverted the key river basin156.6 billion yuan of water pollution prevention and control funds for other purposes, set up enterprises, lend money or buy houses and cars, which affected the project construction. Spot-check 78 sewage treatment plants that have been built, of which 60 can't run at full capacity due to lagging supporting construction or insufficient operating funds, and the sewage treatment capacity is idle; There are 9 treated sewage that fail to meet the standards for a long time.
(VI) 16 Audit investigation of highway reconstruction projects in provinces (autonomous regions, municipalities) and counties and rural areas. County and township highway reconstruction is a concrete measure for the Party and the government to promote rural social and economic development and improve agricultural basic conditions. According to the audit investigation, some places have included national and provincial highway projects in the scope of rural highway reconstruction. For example, Xinjiang, Guizhou, Sichuan, Shanxi, Anhui and other provinces (regions) have arranged a central subsidy fund of 41020,000 yuan for the reconstruction of more than 9,000 kilometers of trunk highways in the province. The survey also found that in the construction of the project, the problems that damage the interests of the masses, such as arrears of project funds and compensation for land acquisition, are more prominent, and some local governments fail to pay land acquisition compensation to farmers as required. Some provinces (autonomous regions) have exceeded the capacity of highway construction and borrowed a lot from banks, making it difficult to repay the principal and interest.
In addition to the above, in 2004, the National Audit Office also organized an audit investigation on the management and use of the project of returning grazing to grassland in five provinces (autonomous regions), the grain risk fund in eight provinces (autonomous regions) and the central subsidy fund for 88 closed and bankrupt enterprises in seven provinces (autonomous regions). The outstanding problems found are as follows: the construction content of some projects of returning grazing to grassland is unreasonable and the investment benefit is low; Some subsidized feed grains were not distributed in time, which harmed the interests of farmers and herdsmen. In some places, the implementation of grain reserve system is not in place, and grain reserves are seriously insufficient; The financial losses of grain enterprises are digested slowly, and the amount of losses remains high. The state's policies and measures on closing bankrupt enterprises have not been fully implemented in some places, and some closed and bankrupt coal mines and non-ferrous metal mining enterprises continue to mine, which has serious security risks; The placement of employees in some closed and bankrupt enterprises is not in place, and social functions are not handed over as required.
Four, the main problems found in the audit of financial asset management companies
In 2004, the National Audit Office organized a unified audit of the profit and loss of assets and liabilities of China Huarong, Great Wall, Dongfang and Cinda asset management companies and their branches, and randomly selected 554.4 billion yuan of financial non-performing assets acquired by these asset management companies, accounting for 39% of their total acquisition. Generally speaking, asset management companies have played an active role in promoting the revitalization of non-performing assets of banks and preventing financial risks, but there are also some problems of illegal and irregular management. According to relevant statistics, by the end of 2004, four asset management companies had disposed of 675 billion yuan of non-performing assets, with a disposal progress of 53.9%; Accumulated cash was recovered10.37 billion yuan, and the cash recovery rate was 20.2%. This audit * * * found all kinds of irregularities, irregular management problems and case clues amounting to 7154.9 million yuan, accounting for 13% of the audit spot check.
(a) illegal stripping and acquisition of non-performing assets. Some commercial banks and asset management companies are not strict in the process of divestiture and acquisition of non-performing loans, resulting in some loans that do not meet the divestiture conditions being divested to asset management companies, which not only makes it difficult to implement a considerable part of financial claims, but also covers up some irregularities and financial crimes in the process of lending because they do not pursue the causes and responsibilities of non-performing loans. This audit * * * found irregularities and irregularities in stripping off non-performing assets of RMB 65,438+0,694,38+0.8 billion. By stripping off non-performing loans, the four commercial banks covered up the illegal business problems in previous years and passed on the operating losses of 2 1.2 1 billion yuan. For example, in June 2000, Industrial and Commercial Bank of China asked Guangdong Branch to issue a loan of 328 million yuan to replace the losses caused by its four investment funds in Yin Cheng, Hai Yin, Wan Li and Beijiang, and then stripped the loan principal and interest to the Guangzhou, Shenyang and Harbin offices of Huarong Asset Management Company as non-performing assets. Illegal divestiture also caused the loss of state-owned assets, and relevant personnel took the opportunity to resort to deceit and seek personal gain. In June 2000, under the control of the then president and vice president, Zaoyang Sub-branch of China Construction Bank joined hands with the local government and the court to compile false loan information, and stripped the principal and interest of 29 enterprises that did not meet the stripping conditions of18.44 million yuan into bad debts. For 18 enterprise, Zaoyang City Court issued a false civil ruling on termination of execution, all of which were made by Zaoyang Sub-branch of CCB, and the court sealed it, with the case number, time and content all forged; In addition, 1 1 Enterprise, Zaoyang Municipal Government issued false approval for closure, and the creditor's rights confirmation letter of Zaoyang Sub-branch of CCB was forged. Before and after the loan divestiture of these 29 enterprises, Zaoyang Sub-branch of CCB recovered more than 7.2 million yuan in cash and physical assets, of which 6.9 million yuan was hidden and 5.02 million yuan was transferred to individual names.
(2) Illegally disposing of non-performing assets at low prices. Some asset management companies operate illegally, resort to deceit and operate in the dark during the disposal of non-performing assets, resulting in some assets being disposed of at low prices and the loss of state-owned assets to varying degrees. This audit * * * found violations and irregularities in the process of asset disposal of 27.2438+0.5 billion yuan. Mainly manifested in the evaluation of the auction link management is not strict, go through the motions, and some even fake operations, deliberately low-priced disposal. For example, in 200 1 and 65438+February, when Changsha office of Cinda Asset Management Company disposed of 130 mu of land assets located in Nanhai City, Guangdong Province, it first collected the price of Nanhai Yudonglong Co., Ltd., then made an evaluation, issued a disposal announcement and held an auction, and Nanhai Yudonglong Co., Ltd. was the only bidder. The benchmark land price is 340,000 yuan per mu, and the auction evaluation price is 1 1.630 yuan per mu, while the actual transaction price is only 50,000 yuan per mu. After purchasing the above-mentioned land, Nanhai Yudonglong Co., Ltd. re-commissioned the appraisal to obtain the mortgage loan, and the appraisal price was 65.23 million yuan, which was more than four times the auction appraisal price and 10 times the auction transaction price. The Guangzhou office of Orient Asset Management Company "packaged and disposed" the 4.475 billion yuan creditor's rights involving 90 enterprises to Zhong Ding Group Company of Guangdong Province at a price of 365.438+08 billion yuan, which was entrusted by Zhong Ding Company for disposal, and a service fee of 4.35% of the disposal proceeds was charged. By the end of April, 2004, 7.535 million yuan had been raised, and 360,000 yuan was allocated to the office participants. The audit spot-checked two of the creditor's rights and found that the Guangzhou office of Dongfang Company was sold to Zhong Ding Company at zero price at that time, but the resale price was 75 million yuan and 27 million yuan respectively. The former general manager of Huarong Asset Management Company's Chengdu office, in the process of disposing of a creditor's right of 87.3 million yuan, knew that the creditor's right had been auctioned by the court, and he could get an auction price of 33.28 million yuan. He still disposed of it to private enterprises at a low price of1654.38+00 million yuan, and the relevant personnel were suspected of economic crimes. Some asset management companies seek illegitimate interests for their own units or individuals by disposing of non-performing assets. For example, Changchun Office of Great Wall Asset Management Company organized the auction of 33 sets of commercial houses with debts, and the transaction price was 54% lower than the market price, among which 80% of the bidders were employees of the office, and the rest were mostly employees' relatives.
The audit also found that due to the intervention of local governments and courts, some local enterprises evaded financial debts through abnormal bankruptcy. For example, 475 local enterprises in Hubei Province went bankrupt abnormally, and Huarong, Great Wall and Cinda Asset Management Company had a total debt of 5.453 billion yuan, only 65.438+0.803 million yuan was repaid, with a repayment rate of only 0.33%.
(3) Some asset management companies have chaotic financial management, illegally misappropriating the recovered funds from asset disposal to seek benefits for employees or privately storing public funds, resulting in the loss of recovered funds; The management of debt-paying assets is not strict, and a large number of assets are stored outside the account or illegally used by individuals. For example, since 200 1, Xi' an office of Great Wall Asset Management Company has intercepted and disposed of the recovered funds of 20.93 million yuan, and illegally occupied the debt-paid land to build office buildings and staff residences. The audit found that from 2000 to 2003, Orient Asset Management Company falsely reported 3,983 employees to the Ministry of Finance, which caused the Ministry of Finance to allocate 654.38+0.98 billion yuan for personnel, including 654.38+0.33 billion yuan for salary alone.
V. 10 Main problems found in the economic responsibility audit of the former leaders of central enterprises.
In 2004, entrusted by the Central Organization Department and the State-owned Assets Supervision and Administration Commission, the National Audit Office audited the economic responsibility of the former leaders of 10 central enterprises, such as the National Development and Investment Corporation. The total assets of this 10 enterprise are14,21100 million yuan, accounting for 5 1% of the audit funds. The main problems found are:
(A) the problem of false profits and losses is more prominent. The audit found that there were five enterprises with an excessive profit of 4.6 billion yuan, which was mainly due to the fact that the leaders of the enterprises considered the business performance of the enterprises or artificially underestimated the costs and expenses in order to complete the profit assessment index of their superiors; Five enterprises undercharged profits by 3 billion yuan, which was mainly caused by overcharging costs. Some enterprises practise fraud, evade taxes and defraud financial subsidies. For example, Changzhou Lan Xiang Machinery General Factory defrauded the central finance 1 165438 by falsely reporting the number of laid-off workers, accounting for 35% of the actual subsidy. In order to obtain the exemption of Cinda Asset Management Company from its financial debt of 845 1 10,000 yuan, the legal representative of the factory decided to use 1 10,000 yuan for bribery without authorization, and the relevant personnel were suspected of committing crimes.
(two) the decision-making mistakes caused serious losses. The audit found that 10 enterprises suffered losses from foreign investment, loans and guarantees14.5 billion yuan. It is mainly due to non-procedural decision-making, illegal decision-making and poor management. For example,1August 1997, the State Development and Investment Corporation provided a guarantee for the 20 million yuan bank loan of the private enterprise Beijing Sanming Bioengineering Co., Ltd., although the company was unable to repay the 20 million yuan loan. As Sanming Company has closed down, the State Development and Investment Corporation repaid the principal and interest of the bank loan of 22.26 million yuan for the company. The above loans and guarantees resulted in a loss of 42.26 million yuan.
(three) illegal disposal of assets, related transactions, illegal operations, etc. Causing the loss of state-owned assets of 2 billion yuan. For example, from 1998 to April 2002, Guohua Electric Power Company, a subsidiary of Shenhua Group Co., Ltd., handed over the retired generator sets to its diversified operating enterprises free of charge.
Industry-Beijing Huaming Thermal Power Engineering Co., Ltd. operates and is included in the main business production plan to generate electricity on the Internet, which occupies the profit space of the main business. Huaming Thermal Power Engineering Co., Ltd. made a profit of 88.25 million yuan, of which 40.92 million yuan was used to buy commercial houses for middle and senior cadres of Guohua Electric Power Company.
The audit also found that the problem of abuse of power by a few business leaders and their subordinate business managers is also prominent. This audit found 9 clues about suspected economic crimes such as illegal transfer of state-owned assets, misappropriation of public funds, corruption and bribery, involving 654.38+06 billion yuan.
Regarding the problems found in this year's audit, the Audit Commission solicited the opinions of the audited units according to law and adopted their reasonable opinions. On this basis, the Audit Commission made a decision. Illegal funds collected from finance shall be collected according to law; For the problems that should be corrected and rectified, the relevant units should be instructed to correct and rectify; Should be held accountable, according to different circumstances and nature, handed over to judicial organs, discipline inspection and supervision departments and relevant units. In 2004, the National Audit Office transferred 83 cases to judicial organs through various audits, involving 233 people, involving 4.82 billion yuan, and recovering economic losses of 654.38 billion yuan. The Audit Commission made a special report on important issues concerning policies and regulations, and asked the State Council for instructions. All departments and units attached great importance to this audit, and many units began to rectify the problems revealed by the audit in combination with the educational activities to maintain the advanced nature of party member. At present, according to preliminary statistics, 2.93 billion yuan of funds that should be turned over to finance have been turned over to 604 million yuan; Misappropriation of funds of 665,438+55 million yuan has been returned to the restoration channel of 363 million yuan; 1 14 case clues that the relevant personnel should be held accountable, 57 people have been arrested or prosecuted, and administrative sanctions have been imposed on 159 people; According to the problems reflected by the audit, 80 departments and units have established and improved relevant rules and regulations 1 16. For example, the Ministry of Health decided to carry out the year of hospital management in various medical institutions at all levels throughout the country, and issued the Notice on Further Strengthening and Improving the Economic Management of Subordinate Hospitals and the Provisions on Strengthening the Management Function of the Financial Department of Medical Institutions and Standardizing Economic Accounting and Distribution Management. The Ministry of Foreign Affairs organized and drafted the Measures for the Administration of Capital Construction Projects and the Interim Provisions on the Administration of the Use of Subsidies for Local Foreign Affairs Reception Fees. The Ministry of Construction has formulated detailed rules for the management of bank accounts, special funds and government procurement. In view of the problems found in the audit, the Ministry of Science and Technology took timely measures to urge subordinate units to recover the 8 million yuan illegally invested in the company. The State Material Reserve Bureau attached great importance to the problems found in the audit, and set up a special clean-up team, which has repaid all kinds of arrears and materials. 654.38+38 million yuan. According to the problems found in the audit and the characteristics of the newly established unit, SERC decided to implement the responsibility system of financial management person in charge, and organized the internal audit inspection of the system during the year to promote the conscious compliance with financial laws and regulations. The State Environmental Protection Administration and relevant local governments actively took measures to rectify the problems found in the audit of water pollution prevention and control funds, and the project construction progress was obviously accelerated. According to the problems reflected in the audit, the relevant departments have arranged to allocate 654.38+0.2 billion yuan for 2,654.38+0 industrial pollution control and water-saving projects in Shanxi Province, and Shandong, Inner Mongolia and other places have seriously investigated the responsibilities of relevant personnel. By the end of April, the relevant provinces (autonomous regions and municipalities) had corrected the illegal funds found by the audit of 20 1 10,000 yuan. Four asset management companies attached great importance to the problems found in the audit, and specially sent a working group to carefully check the problems found in the audit, and the responsible person of 1 10 has been dealt with. The Ministry of Finance, the People's Bank of China and the China Banking Regulatory Commission jointly issued a document, putting forward normative requirements for the stripping of non-performing loans of state-owned commercial banks, and taking measures to strengthen the supervision of asset management companies' asset disposal. Next, the State Council will continue to urge relevant departments and units to seriously rectify. The State Council will make a special report to the National People's Congress Standing Committee (NPCSC) before the end of this year.