Notice of National Audit Office of the People's Republic of China on Implementing Measures of Central Government on Promoting Economic Development

审计署关于贯彻落实中央促进经济发展政策措施的通知

Promulgating Institution:National Auditing Office

Promulgating Date: 11/12/2008

Effective Date:11/12/2008

颁布机关:审计署

颁布时间:11/12/2008

实施时间: 11/12/2008

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正文

The audit departments（bureaus）of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and Xinjiang Production and Construction Corps., all instrumentalities of the National Audit Office, all accredited representatives’ offices and all detached audit bureaus,

The Party Central Committee and State Council recently made a decision to implement positive financial policy and moderately active monetary policy and formulated policies and measures which are more effective to promote economic development. As the department which carries out audit supervision in accordance with the law, the audit organ shall play an active role in guarantying and promoting the implementation of these policies and measures. In accordance with the essence of the meeting of persons chiefly in charge of the people’s government at provincial, regional and municipal level and departments convened by the Party Central Committee, departments and commissions of the State Council and the State Council on November 10, 2008, and combing with the real situation of auditing, it is hereby notified as below:

    各省、自治区、直辖市和计划单列市、新疆生产建设兵团审计厅(局),署机关各单位、各特派员办事处、各派出审计局:

    党中央、国务院近日作出决定,要实施积极的财政政策和适度宽松的货币政策,制定了更加有力的促进经济发展的政策措施。审计机关作为依法履行审计监督的部门,应当为保障和促进这些政策措施的贯彻落实发挥积极作用。根据党中央、国务院部署和国务院11月10日召开的省区市人民政府和部门主要负责人会议精神,结合审计工作实际,现通知如下:

I. Unifying thought, firming confidence and strengthening the consciousness to advance the implementation of decisions and deployment of the Central Government. In order to deal with the negative impact of international financial crisis to China economy, the Party Central Committee and State Council consider the situation, make early predictability and quick action and make a series of important decisions and deployment which are timely but necessary, decisive but scientific. These ten measures take both the domestic and international situation into consideration and reflect fundamental interests of most people. All audit organs at each level and cadre who carry out auditing shall combine with the activities of studying and implementing the scientific development view in depth, unify thoughts to the correct judgment of economic situation made by the Central Government and unify action to the decisions and deployment made by the Central Government in order to bring the audit supervision into full play. They shall improve the overall situation consciousness and suffering consciousness earnestly, insist on the implementation of decisions and deployment made by the Central Government, establish the scientific audit idea firmly, improve the ability to guide the development of auditing with scientific development view continuously, fulfill the duty of audit supervision in accordance with the law comprehensively and put the function of “immune system” of the audit that guarantees the healthy operation of economic society into full play with the high political duty and intensive sense of historical mission.

       一、统一思想、坚定信心,增强推进中央决策和部署贯彻落实的自觉性。为应对国际金融危机对我国经济带来的不利影响,党中央、国务院审时度势,见事早,行动快,作出了一系列重要决策和部署。这些决策和部署及时而必要、果敢而科学,制定的十项措施总揽国内国际两个大局,体现了广大人民群众的根本利益。各级审计机关和审计干部要结合深入学习贯彻科学发展观活动,把思想统一到中央对经济形势的正确判断上来,把行动统一到中央的决策部署上来,更加有效地发挥审计监督的作用。要切实增强大局意识和忧患意识,以高度的政治责任和强烈的历史使命感,坚决贯彻落实中央的决策部署,牢固树立科学的审计理念,不断提升以科学发展观指导审计发展的能力,全面依法履行审计监督职责,充分发挥审计保障经济社会健康运行的“免疫系统”功能。

II. Seizing the focus and strengthening the auditing supervision over the key fund, key projects and key field. Centering on the work of the Party Central Committee, the State Council and party committee and government at each level, all audit instrumentalities at each level shall make a scientific arrangement for the auditing projects next year and strengthen the auditing over the major investment project and key special fund such as the construction of the project concerning people’s livelihood, infrastructure and ecological environment and recovery and reconstruction after the earthquake. The auditing is required to reveal and reflect the situation of the implementation of all policies and measures made by the Central Government on micro-coordination and new situations and problems, prevent and rectify the behavior of disobeying orders and defying prohibitions, and promote the smooth implementation of decisions the State Council. It shall reveal and reflect that whether relevant policies and measures are advantageous for the promotion of structural adjustment and whether they promote the enhancement of investment quality and benefit, analyze reasons in depth combining with problems in auditing, and bring forward suggestions from perspectives of both systems and institutions to promote the deepening of reform and perfect micro-coordination. It shall also reveal and reflect that whether there is any behavior which violates the industry, land and investment policy materially and whether there is serious waste arising from extravagance and loss in order to prevent the low-level repeated construction and blind expansion of “two high” enterprises, especially those who take the advantage of the occasion to establish buildings and houses, and promote the management and the use of government fund earnestly. Problems concerning major violation of laws and regulations in auditing shall be investigated thoroughly. All audit instrumentalities at each level shall tell truth, make true report and earnestly deal with problems which have been approved to be true in accordance with the law and jurisdiction or remove the problems to the relevant authority.

       二、把握重点,加大对重点资金、重点项目和重点领域的审计监督力度。各级审计机关要围绕党中央、国务院和各级党委、政府的工作中心,科学安排好明年的审计项目计划,加大对民生工程、基础设施、生态环境建设和灾后恢复重建等方面的重大投资项目、重点专项资金的审计力度。在审计中,要注意揭示和反映中央关于宏观调控各项政策措施的贯彻落实情况,以及出现的新情况和新问题,制止和纠正有令不行、有禁不止的行为,促进国家政令畅通;揭示和反映有关政策措施是否有利于推动结构调整,促进提高投资质量和效益,并结合审计查出的问题深入分析原因,从体制、制度层面提出建议,推动深化改革,完善宏观调控;揭示和反映是否存在重大违背国家产业、土地和投资政策、重大铺张浪费和损失浪费,防止“两高”企业低水平重复建设和盲目扩张,尤其要防止趁机大建楼堂馆所,促进切实管好用好政府资金。对审计发现的重大违法违规问题要一查到底,讲真话、报实情,对查实的问题,按照权限依法认真严肃处理或移送有关方面处理。

III. Improving the mode and carrying out follow-up auditing over key projects. Centering on the work of the party committee and government, each place shall carry out follow-up auditing during the whole course over major investment projects, major projects concerning people’s livelihood, major ecological environment projects and recovery and reconstruction after Wenchuan earthquake on the basis of real situation, insist on the principle of unifying auditing, rectifying and reforming, regulating and improving in order to discover timely and prevent and resist kinds of problems and risks, guarantee the progress of the construction of key projects, prevent serious troubles, and protect the fundamental interests of the state and people earnestly. Combining with characteristics of projects, it shall also master the discipline of follow-up auditing earnestly, study the idea concerning work, intervening time and concrete procedure of follow-up auditing seriously, strengthen auditing quality and cost control and improve the effectiveness of auditing continuously.

       三、改进方式,对重点项目实行跟踪审计。各地要从实际出发,紧紧围绕党委政府工作中心,对重特大投资项目、重大民生项目、重大生态环境项目、汶川地震灾后恢复重建项目实行跟踪审计,全程参与,坚持边审计、边整改、边规范、边提高,及时发现预防和抵御各种问题和风险,保障重点项目建设顺利进行,防止发生大的问题,切实维护国家和人民群众的根本利益。要注意结合项目特点,切实把握跟踪审计规律,认真研究跟踪审计的工作思路、介入时间和具体流程,强化审计质量和成本控制,不断提高审计效能。

IV. Strengthening guidance, negotiating information and making timely report on auditing to the higher level. The National Audit Office of the People’s Republic of China shall strengthen the guidance, investigation and research over auditing at local level, realize and master the auditing work of audit organs at local level centering on policies and measures formulated by the Central Government on promoting economic development in time, and help solve problems and difficulties actively. It shall summarize those pervasive and regular problems reflected in the implementation of micro policies formulated by the Central Government, reinforce the analysis and research on those problems, and bring forward suggestions to perfect policies and institutions in time. The audit organs at local level shall carry out relevant auditing properly and make timely and active report in accordance with the requirements of the National Audit Office of the People’s Republic of China in order to play an effective role in promoting the implementation of audit organs in each place at each level of decisions and deployment formulated by the Central Government.

       四、加强指导、沟通信息,及时反映上报审计情况。审计署要加强对地方审计工作的指导和调研,及时了解和掌握地方审计机关围绕中央促进经济发展的政策措施开展审计工作的情况,积极帮助解决遇到的问题和困难;注意总结各地审计中反映的中央宏观政策执行中存在的普遍性和规律性问题,加强分析研究,及时提出完善政策制度的意见和建议。地方审计机关要按照审计署的要求,认真做好相关审计工作,积极、及时反映情况,在促进各地各级切实贯彻中央决策部署等方面有效发挥作用。

V. Formulating strict discipline and auditing in accordance with the law. Auditing organs at each level shall take the auditing quality and the construction of a clean and honest administration as "lifeline" and "high tension line", and insist on the policy of auditing of "auditing in accordance with the law, serving the overall situation, revolving around the center, highlighting the stress and seeking truth and being practical". Persons who carry out auditing work shall strictly comply with all auditing discipline and regulate auditing procedure in order to ensure quality of auditing.

November 12, 2008

       五、严格纪律，依法审计。各级审计机关要把审计质量和廉政建设作为“生命线”和“高压线”，始终坚持“依法审计、服务大局、围绕中心、突出重点、求真务实”的审计工作方针。审计人员要严格遵守各项审计纪律，严格规范审计程序，确保审计质量。

    二○○八年十一月十二日