Interim Provisions on Auditing the Economic Responsibility of Leaders of State-owned and State Holding Enterprises during Their Term of Office

国有企业及国有控股企业领导人员任期经济责任审计暂行规定

Promulgating Institution: General Office of the CPC Central Committee; General Office of the State Council

Document Number:Zhong Ban Fa [1999] No. 20

Promulgating Date: 05/24/1999

Effective Date: 05/24/1999

Revision History: This document has been declared repealed pursuant to the Provisions on Auditing the Economic Responsibility of Party and Government Leading Cadres and Leaders of State-Owned Enterprises promulgated by the General Office of the CPC Central Committee and the General Office of State Council on December 8, 2010.

颁布机关: 中国共产党中央委员会办公厅; 国务院办公厅

文      号: 中办发[1999]20号

颁布时间: 05/24/1999

实施时间: 05/24/1999

修订记录:根据2010年12月8日中共中央办公厅、国务院办公厅发布的《党政主要领导干部和国有企业领导人员经济责任审计规定》，此文件已被宣布废止。

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正文

  Article 1   These Provisions are formulated in accordance with the Audit Law of the People's Republic of China and other relevant laws and regulations for the purpose of enhancing administration of and supervision over the leaders of State-owned and State holding enterprises (hereinafter referred to as the leaders of enterprises), correctly appraising the economic responsibility of the leaders of enterprises during their term of office, helping State-owned enterprises improve and strengthen their management and operation, and guaranteeing maintenance of and increase in the value of State-owned assets.

       第一条  为了加强对国有企业及国有控股企业领导人员(以下简称企业领导人员)的管理和监督，正确评价企业领导人员任期经济责任，促进国有企业加强和改善经营管理，保障国有资产保值增值，根据《中华人民共和国审计法》以及其他有关法律、法规，制定本规定。

  Article 2   The leaders of enterprises referred to in these Provisions mean the legal representatives of enterprises.

       第二条  本规定所称企业领导人员，是指企业的法定代表人。

  Article 3   The economic responsibility of the leaders of enterprises during their term of office referred to in these Provisions means the responsibility undertaken by the leaders of enterprises during their term of office for the authenticity, legality and effectiveness of the assets, liabilities and profits and losses of their enterprises, and for relevant economic activities, including management responsibilities and direct responsibilities.

       第三条  本规定所称任期经济责任，是指企业领导人员任职期间对其所在企业资产、负债、损益的真实性、合法性和效益性，以及有关经济活动应当负有的责任，包括主管责任和直接责任。

  Article 4   An audit shall, in accordance with the current stipulations of the State, be performed upon expiration of the term of office of the leaders of enterprises, or before their transfer, removal, resignation or retirement during their term of office, or at the same time as when State-owned assets are being reorganized by such approaches as enterprise restructuring, reorganization, merger, sale, auction or bankruptcy.

       第四条  企业领导人员任期届满，或者任期内办理调任、免职、辞职、退休等事项前，以及在企业进行改制、改组、兼并、出售、拍卖、破产等国有资产重组的同时，应当按国家现行规定进行审计。

  Article 5   The audit of the economic responsibility of the leaders of enterprises during their term of office shall be reported by the administrative organs in charge of the leaders of enterprises to the people's governments at the same levels for approval, and be conducted with audit directives issued by the people's governments. The audit may be carried out directly by audit institutions or public audit organizations or internal audit institutions at higher levels.

       第五条  企业领导人员任期经济责任审计应当由企业领导人员管理机关报本级人民政府批准，由人民政府下达审计指令。审计机关可以直接进行审计，也可以由社会审计组织或上级内部审计机构进行审计。

  Article 6   Pursuant to the directives of the people's government and in accordance with auditing jurisdiction, the audit institution shall dispatch an audit team to conduct the audit according to law. The audit institution shall, in conducting an audit, be objective and fair, practical and realistic, clean and honest, maintain confidentiality and abide by the stipulations of the audit recusal system.

       第六条  审计机关应当遵照人民政府的指令，按照审计管辖范围，依法派出审计组实施审计。审计中应当客观公正，实事求是，廉洁奉公，保守秘密，并遵守审计回避制度的规定。

  Article 7    When audit institutions conduct audits of the economic responsibility of the leaders of enterprises during their term of office according to law, the leaders of enterprises subject to the audit and their enterprises shall not refuse or obstruct audit, and audit institutions shall be free from interference from other administrative organs, public organizations or individuals.

       第七条  审计机关依法实施企业领导人员任期经济责任审计时，被审计的企业领导人员及其所在企业不得拒绝、阻碍，其他行政机关、社会团体和个人不得干涉。

  Article 8   Audit institutions shall, three days prior to the execution of the audit, serve audit notifications on the enterprises of those leaders subject to audit and, at the same time, send copies to the leaders.

       第八条  审计机关应在实施审计3日前，向被审计的企业领导人员所在企业送达审计通知书，同时抄送被审计的企业领导人员。

  Article 9    After audit notifications are issued, the enterprises of the leaders subject to audit shall, in accordance with the requirements of audit institutions, provide relevant materials in a timely and accurate manner; the leaders under audit shall, according to the requirements, prepare written information about the assets and liabilities as well as profits and losses of the enterprises for which they hold management responsibility and direct responsibility, and submit them to audit teams within five days after the commencement of the audit.

       第九条  审计通知书下达后，被审计的企业领导人员所在企业应当按照审计机关的要求，及时如实提供有关资料；被审计的企业领导人员应当按照要求，写出自己负有主管责任和直接责任的企业资产、负债、损益事项的书面材料，并于审计工作开始后5日内送交审计组。

  Article 10    In conducting an audit of the economic responsibilities of leaders of enterprises during their term of office, audit institutions shall identify the management and direct responsibilities of leaders through an audit of the authenticity, legality and effectiveness of the assets, liabilities, and profits and losses of the enterprises.

The main contents of an audit of an enterprise's assets, liabilities, and profits and losses include: the authenticity of the enterprise's assets, liabilities, and profits and losses; safety, integrity and value maintenance of and increases in the value of State-owned assets; the enterprise's external investments and disposition of assets; enterprise's income distribution; internal control systems relating to the above economic activities and their execution; and other items requiring an audit.

On the basis of the audit, a thorough investigation shall be made of the enterprise's leaders during their term of office with respect to the attainment of various economic indices in relation to the enterprise's assets, liabilities and profits and losses established under the target responsibility system, the compliance with the economic and financial laws and regulations of the State, and the responsibility they shall bear for the untrue presentation of the enterprise's assets, liabilities, profits and losses, for the poor return on investment and for the violation of financial laws and regulations of the State; and whether the leaders of the enterprises themselves have problems concerning embezzlement of State-owned assets, violations of provisions related to financial revenues and expenditures and other acts in contravention of laws and discipline.

       第十条  审计机关实施企业领导人员任期经济责任审计，应当通过对其所在企业资产、负债、损益的真实、合法和效益情况审计，分清企业领导人员本人应当负有的主管责任和直接责任。

    企业资产、负债、损益审计的主要内容是：企业资产、负债、损益的真实性；国有资产的安全、完整和保值增值；企业对外投资和资产的处置情况；企业收益的分配；与上述经济活动有关的内部控制制度及其执行情况；其他需要审计的事项。

    在审计的基础上，查清企业领导人员在任职期间与企业资产、负债、损益目标责任制有关的各项经济指标的完成情况，以及遵守国家财经法规情况，分清企业领导人员对本企业资产、负债、损益不真实、投资效益差，以及违反国家财经法规问题应当负有的责任；查清企业领导人员个人有无侵占国家资产，违反与财务收支有关的廉政规定和其他违法违纪的问题。

  Article 11    The audit team shall, after the completion of the audit, submit an audit report to the audit institution concerned. Prior to the submission of the audit report to the audit institution, the opinions of the enterprise where the leader subject to the audit work and the enterprise's leader himself shall be solicited. The audit team shall undertake relevant responsibility for the audit report it submits.

       第十一条  审计组实施审计后，应当向审计机关提交审计报告。审计报告报送审计机关前，应当征求被审计的企业领导人员所在企业及本人的意见。审计组应对其提出的审计报告承担有关责任。

  Article 12    The audit institution shall, after examining the audit report, make an audit decision or make a suggestion for disposition to the competent authority concerned within its statutory functions and powers, provided it deems it necessary, according to law, to deal with or punish the enterprise where the leaders subject to the audit work for violations of financial and economic laws and regulations, and at the same time, make an objective appraisal of the economic responsibility of the enterprise's leaders in their term of office, submit to the people's government at the corresponding level an audit findings report on the economic responsibility of the enterprise's leaders in their term of office, and send copies to the administrative organs in charge of the enterprise's leaders and other relevant departments.

       第十二条  审计机关审定审计报告后，对被审计的企业领导人员所在企业违反财经法规的问题，认为需要依法给予处理、处罚的，应在法定职权范围内做出审计决定或者向有关主管机关提出处理建议，同时对企业领导人员本人任期内的经济责任做出客观评价，向本级人民政府提交企业领导人员任期经济责任审计结果报告，并抄送企业领导人员管理机关及有关部门。

  Article 13    The public audit organizations and the internal audit institutions at the higher levels undertaking audits of the economic responsibility of leaders of enterprises during their term of office, shall conduct the audits in accordance with the prescribed audit procedures and requirements, and accept supervision by the audit institutions.

       第十三条  承办企业领导人员任期经济责任审计的社会审计组织、上级内部审计机构，也要依照规定的程序和要求实施审计，并接受审计机关的监督。

  Article 14    The administrative organ in charge of the leaders of enterprises shall take the audit findings report submitted by the auditing institution on the economic responsibility of the leaders of enterprises during their term of office as reference and basis for putting forward its examination opinions and disposition recommendations concerning the transfer, removal, resignation, dismissal or retirement of the enterprises' leaders. Those who deserve Party and administrative disciplinary sanctions shall be handled by the administrative organs in charge of the leaders of enterprises or by disciplinary and supervisory organs. Those who shall be investigated for criminal responsibility according to law shall be transferred to the judicial organs for disposition.

       第十四条  企业领导人员管理机关应当将审计机关提交的企业领导人员任期经济责任审计结果报告，作为对该企业领导人员的调任、免职、辞职、解聘、退休等提出审查处理意见时的参考依据。应当给予党纪政纪处分的，由企业领导人员管理机关或纪检监察机关处理。应当依法追究刑事责任的，移送司法机关处理。

  Article 15    Fees needed for audits of the economic responsibility of leaders of enterprises during their term of office shall be included as a special item in the financial budgets of the people's governments at the corresponding levels and guaranteed by the governments at the same levels.

       第十五条  对企业领导人员任期经济责任实施审计所必需的经费，应当列入本级人民政府专项财政预算，由本级人民政府予以保证。

  Article 16    Audit institutions at various levels shall independently perform audits of the economic responsibility of leaders of enterprises during their term of office. The audit institutions at the higher levels shall supervise and inspect the implementation of these Provisions by the audit institutions at the lower levels. The administrative organs in charge of the leaders of enterprises at the higher levels shall supervise and inspect the execution of these Provisions and the utilization of the audit findings of the audit institutions by departments at the lower levels. The disciplinary and supervisory organs, the administrative organs in charge of the leaders of enterprises, the audit institutions and other departments concerned shall establish a system of joint meetings for the purpose of exchanging views and communicating information concerning audits of the economic responsibility of leaders of enterprises during their term of office, and studying and resolving problems arising in the audit of the economic responsibility of leaders of enterprises during their term of office.

       第十六条  各级审计机关依法独立开展企业领导人员任期经济责任审计工作；上级审计机关负责对下级审计机关执行本规定的情况实行监督、检查；上级企业领导人员管理机关负责对下级部门执行本规定、利用审计机关审计结果的情况实行监督、检查。

    纪检监察机关、企业领导人员管理机关、审计机关等有关部门应当建立联席会议制度，交流、通报企业领导人员任期经济责任审计情况，研究、解决企业领导人员任期经济责任审计工作中出现的问题。

  Article 17   Administration and supervision of the leaders of enterprises subject to inspection by inspection commissioners shall be carried out according to the Regulations on Inspection Commissioners of the State Council and other relevant stipulations.

       第十七条  已列入稽察特派员稽察的企业领导人员的管理和监督，按照《国务院稽察特派员条例》和有关规定执行。

  Article 18    Audits of the economic responsibility during the term of office of leaders of State institutions which adopt the enterprise management system shall be conducted by reference to these Provisions.

       第十八条  实行企业化管理的事业单位的领导人员的任期经济责任审计，参照本规定执行。

  Article 19    The National Audit Administration shall be responsible for the interpretation of these Provisions.

       第十九条  本规定由审计署负责解释。

  Article 20   These Provisions shall enter into force as of the date of promulgation.

       第二十条  本规定自发布之日起施行。