Audit rectification implementation plan 1 According to the requirements of Notice of State Administration of Taxation on Further Improving Audit Rectification (Guo [20 13] 1 17) and Notice on Printing and Distributing Audit Rectification Implementation Plan, in order to further promote audit rectification, standardize production and operation activities and improve basic management level,
First, the rectification content
The contents of this audit rectification include economic responsibility audit, annual report audit, comprehensive audit (including self-inspection, review and key inspection of the State Administration) and engineering project audit (including direct audit and authorized audit of the State Administration) organized by the State Administration in 20 10 and 20 12. Problems found by external audit institutions, financial departments and tax departments, problems found and disclosed in financial revenue and expenditure and budget execution audit, economic responsibility audit, engineering project audit, material procurement audit and publicity audit organized by the company, as well as matters needing attention in audit inspection and related problems mentioned in management suggestions.
Second, the rectification standard
According to the national laws and regulations and the relevant provisions of the industry, according to the nature of the problems found in the audit, all departments should check the implementation of the rectification item by item.
First, tax-related, underpaid personal income tax, enterprise income tax, business tax, value-added tax, etc. , will be repaid; Second, if the main business funds and assets are occupied without compensation, they shall be recovered or the corresponding asset use fees shall be charged; Third, it involves the interests of employees. All wage expenditures other than wages are converted into wages, and all housing expenses borne by employees are recovered; Fourth, in terms of asset management, if the warrants are incomplete, the ownership is unclear or idle for a long time, the ownership shall be handled and the assets shall be cleared; Fifth, when the management procedures and systems are not perfect and the system implementation is not in place, it is necessary to strengthen the supervision and inspection of the system implementation; Sixth, in terms of historical issues, it is necessary to clarify the responsibilities, implementers and make rectification within a time limit to ensure that the audit rectification achieves the expected results.
Third, organize and lead.
The factory department set up a leading group for audit and rectification.
Group length: sss
Deputy Team Leader: ddd fff hhh
Member: heads of finance, auditing and related business departments.
There is an office under the leading group, which is located in the audit bureau.
Responsible for the organization and coordination of audit rectification work, and all relevant business departments designate special liaison officers to do a good job in rectification and implementation of specific problems.
Four. work arrangement
Audit rectification work is divided into three stages: sorting and inspection, rectification implementation and key spot check.
(1) sorting and checking stage (April 20-June 10)
1, collected and sorted by financial and auditing departments.
The financial department collects and sorts out the problems found in the annual report audit, external financial department and tax department inspection since 20 10. Other audit problems are collected and sorted by the audit department, classified according to the nature of the problems found, analyzed one by one, put forward rectification suggestions, and feed back the problem list to all responsible departments before April 25th.
2. Inspection and self-inspection by each department.
All responsible departments carefully check the decomposed problems and carry out self-inspection and rectification work. The rectification of each problem point is based on national laws, regulations and industrial policies, and is judged by whether it can stand the test of external audit. Sort out the problems that have been rectified and are being rectified, and explain the reasons in detail for the matters that have not been rectified. Fill in the self-inspection and rectification in the Audit Problems and Rectification Self-inspection Form (see annex) as required, and the department head will sign for confirmation and be responsible for the self-inspection results, and report it to the office of the leading group for factory audit and rectification before May 6 (and submit electronic materials at the same time).
3. Report to the company for review and confirmation.
The office of the factory audit and rectification leading group shall summarize the self-inspection and rectification, form a general report on the self-inspection and rectification of the factory department, and report it to the office of the company's audit and rectification leading group before 20 13.
(II) Implementation stage of rectification (June11-July 3 1)
The factory audit and rectification work leading group will re-decompose the uncorrected problems and rectify them within a time limit according to the company's audit and confirmation results and rectification requirements.
If it can be rectified in time, all responsible departments should rectify it immediately.
If it is difficult to rectify for a while, it is necessary to formulate specific rectification plans and implement them quickly.
For problems that cannot be rectified, report them to the leading group of audit and rectification work of the factory department for study in time, put forward rectification opinions and suggestions, and report them to the leading group of audit and rectification work of the company for coordination.
The factory audit rectification leading group will supervise and guide the audit rectification in different forms, track the rectification progress at any time, and ensure that the audit rectification is put in place.
Each department forms a rectification report on the rectification, and submits it to the office of the factory audit rectification leading group before July 25th. The office will summarize the rectification, and submit the general rectification report as an official document to the office of the company audit rectification leading group before July 30th, 20 13.
(3) Key spot check stage (August1-September 10)
The factory department will organize personnel to conduct key spot checks on the implementation of the rectification of audit problems in various departments. If it is found that the rectification is not carried out as required or is not timely, it will be submitted to the factory department for serious treatment.
The rectification situation should stand the inspection of companies, national bureaus and other levels.
Verb (abbreviation for verb) job requirements
(1) Strengthen leadership and raise awareness.
All departments should deeply understand the particularity of the industry and the importance and urgency of the audit rectification work, earnestly enhance their sense of responsibility and standardization, and take the audit rectification work seriously from the height of maintaining the industry system and developing the overall situation.
The main person in charge of each department is the first person in charge of this audit and rectification work, who is fully responsible for the audit and rectification work of his own department, and earnestly strengthens the organization and leadership of the rectification work, so as to pay more attention to thought, be more conscious in action and be more effective in measures.
For problems that are difficult to rectify, the main person in charge should personally participate in the study and formulation of rectification measures, listen to the rectification situation regularly, and concentrate on implementation.
(2) Improve the organization and implement the responsibilities.
All departments should designate special liaison officers to do a good job in the rectification and implementation of specific problems.
The main body responsible for this audit rectification work is the business and financial departments. In view of the existing problems, all departments should further formulate and improve the rectification plan, refine the rectification measures, determine the responsible person for rectification, limit the rectification time limit, and incorporate the rectification into the assessment to ensure the implementation of the rectification of audit issues.
(3) Conscientiously implement and actively rectify.
All departments should act actively in accordance with the requirements of rectification, and must not avoid or delay for any reason. The existing problems should be rectified and implemented item by item in the principle of seeking truth from facts and complying with laws and regulations.
The office of the leading group should strengthen communication with the business and financial departments, keep abreast of the rectification work, supervise the progress of the rectification work, guide and work with the rectification department to study and solve the problems always encountered in the rectification process, submit major problems to the leading group for study and solution in time, and promote the in-depth development of the audit rectification work.
(4) Strengthen supervision and strict assessment.
In order to ensure the rectification in place, the factory department began to track and supervise the rectification every month from July, and incorporated the inspection results into the monthly work target assessment. If the rectification cannot be completed on time and with good quality without sufficient reasons, in addition to deducting the monthly assessment score, the department head will also report to the factory to strengthen the implementation of rectification and improve the rectification rate.
All departments should, in accordance with the relevant national laws and regulations and the relevant requirements of industries and companies, find out the root causes of the problems, draw inferences from others, further improve the system, plug the loopholes in the system, and prevent the problems from happening again; For the problem departments that have been repeatedly investigated and banned, it is necessary to increase accountability; For major unresolved problems, it is necessary to deeply analyze the reasons and implement key supervision.
At the same time, we should pay attention to effectively solving the problem of maladjustment and invalidation of the system, strengthen the supervision and assessment of system implementation, improve various supervision and assessment mechanisms, make the system implementation more scientific, standardized and effective, and constantly improve the scientific management level and strict standardization level of enterprises. Make an implementation plan with reference to this plan, and earnestly implement the rectification work.
I was transferred to Suibin County Procuratorate as the chief procurator on October 30th, xx1/KLOC-0, and it has been more than one and a half years now. In this "turn, tree, and promote" activity, I worked hard on the word "turn" by carefully studying the speeches of leaders such as Yang Hexin, deputy secretary of the county party Committee, and Kang Xiaofeng, the county magistrate, and my ideological understanding was greatly improved, and I worked hard to build a "harmonious Suibin" in an all-round way.
According to the requirements of the investigation stage of the county party Committee's "turn, tree and promote" activities, our hospital held an analysis meeting of the police officers in the whole hospital, and made a serious investigation on the police officers' law enforcement thoughts, work style, ability to perform their duties, and law-abiding. * * * wrote 29 personal analysis materials and learned 29 articles.
Through investigation, I took the lead in deeply analyzing the causes of the problems, and found various deficiencies in learning, law enforcement, and world outlook transformation, and I was deeply educated in my soul.
In order to continue the activities of "transformation, tree building and upgrading", according to the problems found in the investigation, the rectification measures are as follows:
As a legal supervision organ, procuratorial organs should not only dare to supervise others, but also dare to accept others' supervision and strictly supervise themselves.
Therefore, the overall goal of my personal rectification measures is to truly be self-righteous, self-righteous and self-clean.
First, to be self-righteous, self-righteous, self-righteous, self-righteous, first of all, study hard, think hard and be an ideological leader.
The ancients said: learning without thinking is useless, and thinking without learning is dangerous.
An unlearned person can't be a person with noble sentiments, let alone a leader whom everyone trusts, sincerely entrusts and shares joys and sorrows.
Therefore, I will constantly improve myself, enrich myself, enrich myself and enhance my personality charm through study, and then unite and lead everyone to work together to realize the revitalization and development of Suibin Procuratorate.
It is necessary to study political theory and the party's line, principles and policies, improve policy awareness and discrimination, and better control the overall situation. We should also learn from books, constantly study hard, enrich theoretical knowledge, learn from practice, enhance our talents and improve our abilities. We should not only learn from advanced models, but also learn from comrades with an open mind, so that we can better shoulder the burden on our shoulders.
It is necessary to enhance the awareness of the Party Committee, the National People's Congress and the Municipal People's Congress, consciously accept the leadership of the county party Committee and the Municipal People's Congress, and actively report major issues and difficult cases to the political and legal committees of the county party Committee and the Municipal People's Congress to ensure the correct direction of procuratorial work.
Second, to be honest, we must focus on the construction of leading bodies.
Team building is fundamental, and leading group building is the key.
Only a first-class team can bring out a first-class team.
Leading bodies should be strict with themselves, set an example, stress party spirit, emphasize conduct, set an example, consciously govern for the people and enforce the law for the people.
We should firmly establish Scientific Outlook on Development and a correct view of political achievements, constantly improve our own quality and self-cultivation, constantly improve our leadership level and legal supervision ability, and strive to become qualified leaders needed by the times.
Third, we should be honest and pay attention to specialization.
At present, the law enforcement environment faced by legal supervision is becoming more and more complicated, the law enforcement task is becoming more and more arduous, and the law enforcement work is becoming more and more professional. If prosecutors do not have enough legal professional quality, it is difficult to have the enthusiasm and experience in handling cases.
We should vigorously strengthen the professional construction of the procuratorial team, further establish and improve the education and training mechanism that conforms to the reality of legal supervision and has the characteristics of procuratorial organs, and earnestly strengthen the professional education and training of procuratorial personnel.
Vigorously advocate the construction of a learning-oriented procuratorate, and the "number one" should first take the lead in learning, and truly form a good atmosphere for studying legal theory and procuratorial business in the whole hospital.
We should attach great importance to the construction of talent team, innovate the introduction mechanism, optimize the training environment, respect talents, make good use of talents, make great efforts to train more professionals with profound legal knowledge and rich practical experience, and effectively improve the ability and level of legal supervision.
Fourth, to be honest, we must pay attention to the construction of professional ethics.
For prosecutors, if they don't work hard, handle cases according to law and enforce the law unfairly, they are not qualified to supervise other departments, and it is impossible to take charge of people's rights, enforce the law and safeguard judicial justice and social justice.
Grasping the construction of professional ethics is the ideological basis to ensure the cleanliness of the team itself.
Therefore, we should take loyalty, fairness, honesty and strictness as the core, vigorously strengthen the professional ethics construction of procuratorial team, pay close attention to the construction of discipline style and anti-corruption, closely combine the construction of procuratorial professional ethics with the construction of law enforcement norms, turn the basic requirements of procuratorial professional ethics into rules and mechanisms for law enforcement and judicial work, further enhance the law enforcement image and credibility of procuratorial organs, and truly make procuratorial personnel become guardians of social fairness and justice.
Five, to be self-righteous, self-righteous, self-righteous, but also pay attention to the construction of their own supervision and control mechanism.
As a supervisor, you must first accept supervision.
Otherwise, supervision will have no credibility and procuratorial power will be abused.
We should consciously put the legal supervision work under the leadership of the Party and the supervision of the National People's Congress, and consciously accept the democratic supervision, mass supervision and public opinion supervision of CPPCC, so as to truly promote justice through openness, win the trust of the people through justice, and establish a good image of procuratorial organs and procurators as amiable, credible and respectable.
For key law enforcement posts and front-line law enforcement personnel, it is necessary to strengthen supervision and control, and resolutely prevent unfair and dishonest law enforcement behavior.
It is necessary to constantly explore and improve the effective mechanism and system for supervising the operation of procuratorial power, intensify the investigation of law enforcement fault responsibility, and strive to form a full-process and all-round supervision of procuratorial organs' own law enforcement activities.