Institutional responsibilities
According to the institutional reform plan of the State Council approved by the first session of the 11th National People's Congress and the Notice of the State Council on Institutional Establishment (Guo Fa [2008]11No.), the Audit Office was established as a department of the State Council. The main responsibilities of the Audit Commission are:
(a) in charge of the national audit work. Responsible for auditing and supervising the truthfulness, legality and benefits of the national financial revenue and expenditure and the financial revenue and expenditure that fall within the scope of auditing and supervision as stipulated by laws and regulations, maintaining the national financial and economic order, improving the efficiency in the use of financial funds, promoting the building of a clean government, and ensuring the healthy development of the national economy and society. Responsible for auditing, special audit investigation and verification of the results of relevant audit reports of social audit institutions, and responsible for urging the audited units to rectify.
(two) to draft audit laws and regulations, formulate audit policies, formulate audit regulations, audit standards and guidelines and supervise their implementation. Formulate and organize the implementation of audit development plan and professional audit plan, and formulate and organize the implementation of annual audit plan. Participate in the drafting of financial economy and its related laws and regulations. Audit and evaluate the matters directly audited, investigated and verified according to law, and make audit decisions or make audit suggestions.
(three) to submit an annual report on the audit results of the implementation of the central budget and other financial revenues and expenditures to Premier the State Council. Entrusted by the State Council, he submitted to the National People's Congress Standing Committee (NPCSC) an audit report on the implementation of the central budget and other financial revenues and expenditures, and a report on the rectification and handling of problems found in the audit. Report to the State Council on the investigation and results of other audits and special audits. Announce the audit results to the public according to law. Inform the relevant departments of the State Council and the provincial people's government of the audit situation and audit results.
(four) directly audit the following matters, issue an audit report, make an audit decision within the statutory authority or put forward suggestions to the relevant competent authorities to deal with the punishment:
1.The implementation of the central budget and other financial revenues and expenditures, the implementation of budgets, final accounts and other financial revenues and expenditures of central departments (including directly affiliated units).
2 provincial people's government budget implementation, final accounts and other financial revenues and expenditures, and the central government transfers funds.
3. Financial revenues and expenditures of institutions and social organizations that use central financial funds.
4. Budget implementation and final accounts of central investment and construction projects mainly invested by the central government.
5. Financial revenues and expenditures of the People's Bank of China and the State Administration of Foreign Exchange, assets, liabilities, profits and losses of central state-owned enterprises and financial institutions, and enterprises and financial institutions with central state-owned capital as specified by the State Council.
6. The financial revenues and expenditures of social security funds, social donation funds and other relevant funds and funds managed by the State Council departments, provincial people's governments and other units entrusted by the State Council and its departments.
7. Financial revenues and expenditures of aid and loan projects of international organizations and foreign governments.
8. Other matters that should be audited by the National Audit Office as stipulated by laws and administrative regulations.
(five) according to the provisions of the provincial and ministerial level leading cadres and other units that are subject to audit supervision by the National Audit Office are mainly responsible for the implementation of economic responsibility audit.
(six) to organize the implementation of the national financial laws, regulations, rules, policies and macro-control measures, budget management or the management and use of state-owned assets and other specific matters related to the national financial revenue and expenditure.
(seven) to check the implementation of the audit decision according to law, supervise and urge the rectification and handling of the problems found in the audit, and handle the relevant matters in the administrative reconsideration, administrative litigation or the State Council ruling of the audited entity according to law. Assist and cooperate with relevant departments to investigate and deal with relevant major cases.
(eight) to guide and supervise the internal audit work, and to verify the relevant audit reports issued by social audit institutions to the units that are subject to audit supervision according to law.
(nine) to lead the provincial audit institutions with the provincial people's government. To lead and supervise the business of local audit institutions according to law, organize local audit institutions to carry out special audits or audit investigations of specific projects, and correct or instruct local audit institutions to correct audit decisions made in violation of state regulations. Assist the person in charge of the provincial audit institution in accordance with the cadre management authority. Responsible for the management of the local audit office.
(ten) to organize the audit of the financial revenue and expenditure of the state non-operating institutions abroad, and to organize the audit of the overseas assets, liabilities and profits and losses of the central state-owned enterprises and financial institutions in an appropriate way according to law.
(eleven) to organize international exchanges and cooperation in the audit field, guide and popularize the application of information technology in the audit field, and organize the construction of the national audit information system.
(twelve) to undertake other tasks assigned by the State Council.
organizational structure
Internal mechanism
13 internal institutions:
General Office (Economic Responsibility Audit Division)
Regulation department
Financial audit department
Administrative audit department
Audit department of agriculture, resources and environmental protection
Fixed assets investment audit department
Financial audit department
Enterprise audit department
Social security audit department
Audit department of foreign capital utilization
Overseas audit department
Department of international cooperation
Department of personnel and education.
Party committees of government agencies are responsible for the party-mass work of government agencies, dispatched audit offices and directly affiliated units in Beijing. The office of retired cadres is responsible for the work of retired cadres in the organs and dispatched audit bureaus, and guides the work of retired cadres in directly affiliated units. (Others: Central Commission for Discipline Inspection, Discipline Inspection Team of the Ministry of Supervision in the Audit Office, Supervision Bureau)
Directly affiliated institutions
7 directly affiliated institutions:
Computer technology center
Agency service bureau
Audit research institute
Cadre training center
China Times Economic Publishing House
China audit newspaper office
Audit service center for foreign loan projects
agency
Dispatch audit bureau
25 dispatched audit offices:
Audit bureau of foreign affairs and foreign affairs
Audit bureau of development statistics
Audit office education audit bureau
Audit bureau of science and technology
Audit office industrial audit office
National and Religious Audit Bureau of the National Audit Office
Audit bureau of politics and law
Audit office supervision and personnel audit bureau
Audit office civil affairs and social security audit bureau
Audit office finance and taxation customs audit bureau
Audit bureau of resources and environmental protection
Audit office construction audit bureau
Audit office transportation audit bureau
Audit bureau of agriculture, forestry and water conservancy
Audit office trade audit bureau
Audit office culture and sports audit bureau
Audit office health and drug audit bureau
Audit office state-owned assets supervision audit bureau
audit commission audit bureau of economic law
Audit office radio, film and television communication audit bureau
Audit bureau news and newspapers audit bureau
Audit Commission Audit Bureau o fTourism Affairs
Audit bureau of science and engineering audit bureau
Audit bureau of seismology and meteorology
Audit office publicity audit bureau
Office of the local Commissioner
18 local Commissioner offices:
Office of Beijing-Tianjin-Hebei Commissioner of Audit Office
Office of the Commissioner of Audit in Taiyuan
Office of the Commissioner of Audit in Shenyang
Office of the Commissioner of Audit in Harbin
Office of the Commissioner of Audit in Shanghai
Office of the Commissioner of Audit in Nanjing
Office of the Commissioner of Audit in Wuhan
Office of the Commissioner of Audit in Guangzhou
Office of the Commissioner of Audit in Zhengzhou
Office of the Commissioner of Audit in Jinan
Office of the Commissioner of Audit in Xi 'an
Office of the Commissioner of Audit in Lanzhou
Office of the Commissioner of Audit in Kunming
Office of the Commissioner of Audit in Chengdu
Office of the Commissioner of Audit in Changsha
Office of the Commissioner of Audit in Shenzhen
Office of the Commissioner of Audit in Changchun
Office of the Commissioner of Audit in Chongqing
other
The National Audit Office is in charge of the portal website of the National Audit Office and newspapers and magazines such as China Audit, China Audit, Audit Research, China Internal Audit, Announcement of Audit Results of the National Audit Office of the People's Republic of China.
Provincial audit institutions
jilin provincial audit department
Shanghai Audit Bureau
the bureaus in henan province
Inner Mongolia Autonomous Region Audit Office
audit office of xinjiang uygur autonomous region
Gansu province audit office
Xizang Autonomous Region Audit Office
Audit office of Hainan province
Qinghai province audit office
shanxi provincial audit department
Audit Office of Zhejiang Province
Guangxi Zhuang Autonomous Region Audit Office
Beijing Audit Bureau
Tianjin auditing bureau
Hebei province audit office
Liaoning province audit office
Audit Office of Heilongjiang Province
Jiangsu province audit office
anhui provincial audit department
fujian provincial audit department
Jiangxi province audit office
Audit Office of Shandong Province
hubei provincial audit department
Audit Office of Hunan Province
Guangdong Provincial Audit Office
Chongqing auditing bureau
Audit Office of Sichuan Province
Guizhou province audit office
Yunnan province audit office
shaanxi provincial audit department
Ningxia huizu autonomous region audit office
Main leader
Current leader
Party Secretary and Auditor General: Liu Jiayi
Member of Party Group and Head of Discipline Inspection Team: Zheng Zhentao.
Deputy Auditor-General: Qin Boyong
Members of the Party Group and Deputy Auditor-General: Sun Baohou, Chen Chenzhao and vilen.
Member of the Party Group and Director of the Office of the Joint Meeting of the Central Economic Responsibility Audit: Zhang Tong
Party member and chief auditor: Li Xiaozhong
Member of the Party Group and Director of the Department of Regulation: Liu Zhengjun
Successive leaders
chief auditor
yu mingtao
Lv peijian
Guo zhengan
Li Jinhua
Audit regulations
Notice of the National Audit Office on Printing and Distributing the Administrative Measures of the National Audit Office for Hiring External Personnel to Participate in Audit Work
Audit Law of the People's Republic of China (revised in 2006)
Measures for Quality Control of Audit Projects by Audit Institutions (for Trial Implementation)
Audit Importance and Audit Risk Evaluation Criteria of Audit Institutions
Analytical review criteria of audit institutions
Evaluation Criteria for Internal Control of Audit Institutions
Audit sampling criteria of audit institutions
Criteria for Evaluation of Audit Matters of Audit Institutions
Provisions of the Audit Commission on internal audit work
Measures for the Administration of Audit Project Plan of Audit Institutions
Preface of China National Auditing Standards
Basic National Auditing Standards of the People's Republic of China
Notice of the National Audit Office on Prohibiting Obtaining Illegal Income through Social Audit Organizations
Notice of the General Office of the National Audit Office on the State Administration for Industry and Commerce agreeing to list audit institutions as non-fee-paying units for inquiring enterprise files
Official Reply of the General Office of the National Audit Office on the Problem that the circumstances of concealing and destroying accounting data by state organs and institutions are serious enough to constitute a crime
Notice of the General Office of the State Council on Relevant Issues Concerning the Use of Computer Information System to Carry out Audit Work
Audit criteria for national construction projects of audit institutions
Audit institutions audit archives work guidelines
Code of professional ethics for auditors of audit institutions
Guidelines for audit institutions to publish audit results
Guidelines for special audit investigation of audit institutions
Audit review criteria of audit institutions
Guidelines for the compilation and examination of audit reports of audit institutions
Guidelines for Audit Working Papers of Audit Institutions (for Trial Implementation)
Audit evidence standards of audit institutions
Guidelines for audit programs of audit institutions
Provisions on Audit Reconsideration of Audit Institutions
Provisions on Audit Hearing of Audit Institutions
Provisions on Punishment of Audit Handling by Audit Institutions
Basic Standards for National Auditing of the People's Republic of China
Preface to China National Auditing Standards
Regulations of the People's Republic of China on the Implementation of the Audit Law
Notice of the National Audit Office and the Ministry of Public Security on Establishing a Case Transfer System and Strengthening Work Cooperation and Coordination
Interim Provisions of the National Audit Office on the Management of Audit Professional Technical Qualification
Provisions on audit statistics of audit institutions
Provisions of audit institutions on guiding and supervising internal audit business
Provisions of audit institutions on guiding and supervising social audit institutions
Provisions of audit institutions on the administration of responding to administrative litigation in auditing
Provisions on the handling of official documents of audit institutions
Provisions on audit information work of audit institutions
Provisions on the management of audit project plan by audit institutions
Provisions of the National Audit Office on the Administration of Agencies of Departments in the State Council
Provisions on compulsory administrative measures for auditing by audit institutions
Interim Provisions on the Division of Audit Jurisdiction of Audit Institutions
audit institutions shall audit on social endowment funds measures for its implementation
Measures for the implementation of auditing of social security funds by auditing institutions
Measures for the implementation of audit of administrative funds by audit institutions
Measures for the implementation of auditing institutions' auditing of public funds
Measures for the implementation of the audit of foreign loan and aid projects by audit institutions
Measures for the implementation of the audit of agricultural special funds by audit institutions
Measures for the implementation of financial audit of state-owned commodity circulation industry by audit institutions
Measures for the implementation of financial audit of state-owned industrial enterprises by audit institutions
Measures of the National Audit Office for the Implementation of Financial Auditing of State-owned Financial Institutions
Measures of the National Audit Office on the implementation of financial audit of the central bank
Measures for computer-aided audit of audit institutions
Evaluation criteria for audit matters of audit institutions
Notice of the National Audit Office on Implementing Auditing Standards
Interim Measures for Audit and Supervision of the Implementation of the Central Budget
Interim Provisions of the National Audit Office on Handling Matters Assigned by Audit Institutions
Audit Law of the People's Republic of China