Playing a safeguarding role for auditing to promote the implementation of major national decisions and deployments

Promoting the implementation of policies and measures. Continuously organize tracking audits of the implementation of major national policies and measures and macroeconomic control deployments, focusing on monitoring and checking the specific deployment, implementation progress, and actual results of the implementation of policies and measures to stabilize growth, promote reforms, adjust structures, benefit people's livelihoods, and prevent risks in various regions and departments, especially in the implementation of major projects, the safeguarding of key funds, and the advancement of decentralization of government, so as to timely detect and correct the situation of not doing what is commanded and not doing what is prohibited, reflecting good practices and reflecting good practices, The government will promptly discover and correct the behavior of not doing what is ordered and not doing what is forbidden, reflect the good practices, experiences, new situations and new problems, and promote the policy to take root and continuously improve it.

Promoting the safe and efficient use of public **** funds. To look after the public **** funds, to prevent corruption, waste and other violations of the law, to ensure the safety of public **** funds. The concept of performance throughout the audit work, strengthen the budget implementation and other financial income and expenditure audit, pay close attention to the stock and increment of financial funds, promote the reduction of financial funds deposits, revitalize the stock of funds, promote the rational allocation of financial funds, efficient use of money on the knife edge. Focusing on the spirit of the eight provisions of the central government and the requirements of the State Council, we have strengthened the auditing of the "three public" funds, the use of conference fees and the construction of buildings and venues, and have promoted the practice of economy and standardized management, and promoted the construction of a frugal government.

Maintaining national economic security. To increase the audit of risks and hidden dangers in economic operation, pay close attention to the weaknesses and risks in finance, finance, people's livelihood, state-owned assets, energy, resources and environmental protection, as well as social instability that may be triggered, especially local government debt, regional financial stability, etc., pay attention to find and reflect the incipient and tendency problems, and actively put forward proposals to solve the problems and resolve the risks. The Committee will also make suggestions on how to solve the problems and resolve the risks.

Promoting the improvement of people's livelihood and the construction of ecological civilization. Strengthening audits of key livelihood funds and projects such as the "three rural areas", social security, education, culture, medical care, poverty alleviation, disaster relief, and guaranteed housing projects, as well as audits of natural resources such as land, minerals, and pollution control and environmental protection of the atmosphere, water, and solid waste, and exploring the implementation of natural resource asset departure audits. In-depth analysis of financial inputs and project progress, career development, etc., to promote the implementation of policies to benefit the people and resources, environmental protection in place.

Promoting deeper reform. We will pay close attention to the coordination of various reform measures and promote the enhancement of the systemic, holistic and coordinated nature of reform. To correctly grasp the new situation in the reform and development, and to reflect in a timely manner the system regulations that are outdated, constrain the development and hinder the reform, and to promote the improvement and perfection. Promoting administration in accordance with the law and acting in accordance with the law. We will intensify our efforts to audit the administration in accordance with the law, pay attention to the problems of non-compliance with the law and lax law enforcement, promote the construction of a government based on the rule of law, and effectively safeguard the dignity of the law. Efforts should be made to reflect the serious damage to the interests of the public, impede fair competition and other issues, and safeguard the market economic order and social justice.

Promoting clean government. Audit found major violations of law and discipline, to investigate deep and thorough investigation. Focusing on the allocation of financial funds, major investment decisions and project approvals, major material procurement and bidding, loan issuance and securities trading, transfer of state-owned assets and equity, land and mineral resources transactions and other key areas and key links, exposing the use of power for personal gain, dereliction of duty, corruption and bribery, insider trading and other issues, and promoting the construction of a clean government.

Promoting the fulfillment of duties and responsibilities. Deepen the economic responsibility audit of leading cadres, focusing on checking the compliance of leading cadres with the law, discipline and rules and regulations, and promote the initiative of leading cadres at all levels to act effectively and effectively fulfill their duties and responsibilities. Reflecting the problems of inaction, slowness and inaction in accordance with the law and discipline, and promoting the improvement of the responsibility and accountability mechanism.　Accepting audit supervision in accordance with the law. All departments, units and individuals involved in the management, distribution and use of public **** funds, state-owned assets and state-owned resources should consciously accept the audit and cooperate with the audit, and should not set up obstacles. The relevant departments and units shall, in accordance with the law, timely and comprehensively provide the financial accounting, business and management information required for the audit, and shall not formulate regulations restricting the provision of information to the audit authority and opening up computer information system query privileges, and those that have already been formulated shall be revised or repealed. The information obtained shall be kept strictly confidential by the audit institution.

Provide complete, accurate and true electronic data. Relevant departments, financial institutions and state-owned enterprises and institutions shall, according to the needs of the audit work, provide the auditing authorities with electronic data information and necessary technical documents related to the fulfillment of the duties of the unit and the system in accordance with the law; and assist the auditing authorities to carry out the networked auditing under the premise of ensuring the security of the data and information. In the on-site audit stage, the audited unit to provide the necessary working environment for the audit authorities to carry out electronic data analysis.

Actively assist the audit. Audit authorities to perform their duties require assistance, the relevant departments and units to actively assist and support, and the audit of the situation of strict confidentiality. To establish and improve the audit and discipline inspection and supervision, public security, procuratorate, as well as other relevant units in charge of the work of the coordination mechanism for the audit of the transfer of illegal and disciplinary clues, the relevant departments should be seriously investigated and dealt with in a timely manner to the audit institution to provide feedback on the results of the investigation and handling. The auditing authority shall follow up the results of investigation and handling of the matters referred by the audit, and make public announcements to the society at an appropriate time. Improve the responsibility system for rectification. The main person in charge of the audited unit, as the first person responsible for rectification, shall effectively grasp the rectification of the problems found by the audit, and shall personally manage and grasp the major problems. The problems found in the audit and the proposed audit recommendations, the audited unit should be timely rectification and careful study, rectification results in writing to the audit agency at the same time, to the same level of the government or the competent departments to report, and to the public announcement.

Strengthen the rectification supervision and inspection. Governments at all levels should annually study the audit of the implementation of major national decisions and relevant policies and measures, as well as the rectification of the problems identified by the audit of budget execution and other financial income and expenditure at this level, and incorporate the rectification into the supervision and supervision matters. For the problems reflected in the audit, the competent departments of the audited units shall supervise and rectify the problems in a timely manner. Audit institutions to establish a rectification inspection and tracking mechanism, if necessary, can be referred to the relevant departments to assist in the implementation of rectification.

Serious rectification and accountability. All regions and departments should take the audit results and their rectification as an important basis for assessment, reward and punishment. Audit of the major problems found, in accordance with the law and discipline to deal with, and seriously investigate the responsibility of the relevant personnel. Typical, generalized and tendentious problems reflected in the audit should be studied in a timely manner and the system should be improved. If the rectification is not in place, the main person in charge of the audited unit shall be interviewed. For poor rectification and repeated audits, the responsibility should be strictly pursued. Strengthen the construction of the audit team. Efforts will be made to improve the professionalism of the audit team, promote the professionalization of auditing, establish a system of job security for auditors, implement a professional and technical qualification system for auditing, improve the system of education and training for the auditing profession, and make efforts to build an auditing team with a high level of political quality and business quality, and a strong style. In principle, the head of an auditing organization should have a background in economics, law and management. Recruitment of auditors can be added to the professional knowledge and skills necessary for auditing work, and some highly specialized positions can be implemented on an appointment basis.

Promoting innovation in auditing methods. Strengthen the coordination of the audit plan of the audit institution, optimize the allocation of audit resources, carry out the audit of major projects involving the overall situation, explore the budget implementation projects in phases to organize the implementation of the audit approach, the major policy measures, major investment projects, key special funds and major emergencies can be carried out in the whole process of tracking the audit. According to the needs of audit project implementation, explore the purchase of audit services from the society. Strengthen the leadership of the higher-level audit organs to lower-level audit organs, establish and improve the work of the report and other systems, local audit organs at all levels of audit results and major case clues to the government at the same level at the same time, must be reported to the upper level of the audit organs.

Accelerating the promotion of audit informatization. Promote relevant departments, financial institutions and state-owned enterprises and institutions to realize information *** enjoyment with the audit authorities, increase data centralization efforts to build a national audit data system. Explore ways to use big data technology in auditing practice, increase the comprehensive utilization of data, and improve the ability to use information technology to check problems, evaluate and judge, and conduct macro analysis. Innovating electronic auditing techniques to improve the capacity, quality and efficiency of auditing work. Promote the audit of the security, reliability and economy of computer information systems of various departments and units.

Guaranteeing the strength and funding necessary to fulfill audit duties. According to the increasing audit tasks of the actual, rational allocation of audit forces. In accordance with the principle of scientific accounting, to ensure the necessary, in the annual financial budget to effectively guarantee the audit institutions at this level to fulfill their duties and provide appropriate working conditions for the audit institutions. Strengthen the internal audit work, give full play to the role of internal audit. Improve the leadership mechanism of audit work. The main person in charge of local governments at all levels shall, in accordance with the law, directly lead the audit organs at his or her level, support the work of the audit organs, listen to audit reports on a regular basis, study and solve outstanding problems encountered in the audit work in a timely manner, and take the audit results as an important basis for relevant decision-making. To strengthen the communication between the government supervision and inspection authorities, make full use of the existing inspection results and other information to avoid duplication of inspection.

Maintaining the independence of the audit. Local governments at all levels should guarantee that the auditing authorities audit according to law, investigate and deal with problems according to law, and announce the audit results to the public according to law, free from the interference of other administrative organs, social groups and individuals, and regularly organize and carry out supervision and inspection of the implementation of auditing laws and regulations. Refusal to accept audit supervision, obstruction, interference and non-cooperation with the audit work, or threats, intimidation, retaliation against auditors, shall be investigated and dealt with in accordance with the law and discipline.