The Joint Meeting System for the Audit Work of Economic Accountabilities in the Tobacco System

烟草系统经济责任审计工作联席会议制度

Promulgating Institution:State Tobacco Monopoly Bureau

Promulgating Date: 03/04/2002

Effective Date:03/04/2002

颁布机关:国家烟草专卖局

颁布时间:03/04/2002

实施时间:03/04/2002

Text

正文

  Article 1    In order to deepen and consummate the audit work for economic accountabilities, to evaluate and select cadres correctly, and to enhance clean government building, this System is hereby enacted in accordance with the Audit Law of the People's Republic of China and the Interim Rules on the Audit of Economic Accountabilities of Leaders of State-owned Enterprises and State-owned Holding Enterprises in Their Terms, in combination with the practical situation of the tobacco system.

       第一条  为了深化和完善经济责任审计工作,正确评价和选拔干部,加强廉政建设,根据《中华人民共和国审计法》和《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》,结合烟草系统的实际情况,制定本制度。

  Article 2    The following units within the tobacco system shall establish the joint meeting system for the audit work for economic accountabilities:

(1) The State Tobacco Monopoly Administration (Head Office);

(2) The tobacco monopoly administrations (companies) at the provincial level;

(3) The tobacco monopoly administrations (companies) at the prefecture or municipal level;

(4) Other units that have relatively a large number of sole subsidiaries or holding enterprises.

       第二条  烟草系统下列单位应当建立经济责任审计工作联席会议制度:

    (一)国家烟草专卖局(总公司);

    (二)省、级烟草专卖局(公司);

    (三)地市级烟草专卖局(公司);

    (四)其它具有较多下属全资子公司或控股企业的单位。

  Article 3    A unit that has established the joint meeting system shall set up a leading group for the audit work for economic accountabilities to be responsible for coordinating serious problems in the audit work for economic accountabilities. The leading group shall consist of the unit's person chiefly in charge as the group leader, leaders in charge of organization and personnel, disciplinary inspection, supervision, and audit as vice group leaders, and persons in charge of personnel, disciplinary inspection, supervision, and audit as group members.

       第三条  建立联席会议制度的单位应成立经济责任审计工作领导小组,负责协调经济责任审计工作中的重大问题。领导小组由单位主要负责人任组长,主管组织人事、纪检监察与审计部门的领导任副组长,组织人事、纪检监察与审计等部门的负责人任成员。

  Article 4    A unit that has established the joint meeting system shall set up a joint meeting office for the audit work for economic accountabilities (hereinafter referred to as the "Office") to be responsible for undertaking the joint meeting's secretarial work, the routine management and statements statistics for the audit work for economic accountabilities, drafting the relevant rules and regulations for the audit work for economic accountabilities, examining the audit report on economic accountabilities, tabling the audit opinion on economic accountabilities, supervising and inspecting the audit work for economic accountabilities of the lower-level units, and cooperating with the relevant departments. The Office shall be set up in this unit's audit department; the person in charge of the audit department shall act as the Office's director, and the Office's members shall be assigned by the relevant departments.

       第四条  建立联席会议制度的单位应成立经济责任审计工作联席会议办公室(以下简称办公室),负责承担联席会议的秘书工作、经济责任审计工作的日常管理和报表统计,起草有关经济责任审计工作规章“制度,审核经济责任审计报告,提出经济责任审计意见书,对下级单位经济责任审计工作情况实行监督检查以及与有关部门的协调工作。办公室设在审计部门,审计部门负责人任办公室主任,成员由有关部门选派。

  Article 5    Members to a leading group for the audit work for economic accountabilities shall attend the joint meeting, and the Office's person chiefly in charge and the group leaders of the relevant audit groups may attend the joint meeting as nonvoting delegates. The joint meeting shall be held once six months. In case of serious problem, it may be held betimes.

       第五条  经济责任审计工作领导小组成员应当参加联席会议,办公室负责人与有关审计组组长可以列席联席会议。会议每半年召开一次,如遇重大问题,可及时召开。

  Article 6    The joint meeting shall be responsible for communicating and circulating the information about audit of economic accountabilities of enterprises' leaders in their terms, and studying and resolving problems occurring in the audit of economic accountabilities of enterprises' leaders in their terms. The main items to be concluded are as follows:

(1) The work plan for the internal audit organ to handle audit of economic accountabilities;

(2) The plan for engaging a social audit institution to handle audit of economic accountabilities;

(3) The inspection of the completion of the prior-year's work plan for audit of economic accountabilities;

(4) Opinion on audit of economic accountabilities;

(5) Matters concerning serious acts in violation of regulations and laws;

(6) Opinions of the department of organization and personnel on the use of results of the audit work for economic

accountabilities;

(7) Rules and regulations for the audit work for economic accountabilities;

(8) Other serious matters to be concluded.

       第六条  联席会议负责交流、通报企业领导人员任期经济责任审计工作情况,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。议定的主要事项有:

    (一)内部审计机构进行的经济责任审计工作计划;

    (二)聘请社会审计组织进行的经济责任审计项国计划;

    (三)检查上年度经济责任审计工作计划完成情况;

    (四)经济责任审计意见书;

    (五)研究重大违法违纪事项的有关问题;

    (六)组织人事部门对经济责任审计工作结果的利用意见;

    (七)经济责任审计工作规章制度;

    (八)其他需要议定的重大问题。

  Article 7    A unit's department of organization and personnel shall, in combination with the need for management and supervision over cadres, raise the annual work plan for audit of economic accountabilities, and determine the audit objects and contents at the end of each year. After consulting with the departments in charge of audit, disciplinary inspection, and supervision, this department shall submit the plan to the joint meeting for affirmation. Any audit plan shall be made in accordance with the principle of "indispensable audit for each leader's leaving his or her post, audit prior to a leader's promotion, rotational audit once three years during a leader's term. The audit achievements shall be used correctly in examining, evaluating, and selecting cadres.

       第七条  组织人事部门要结合干部管理和监督的需要,在每年年初提出经济责任审计年度工作计划,确定审计对象和内容。并经审计、纪检监察部门协商后提交联席会议认定。审计计划要坚持有离必审,先审后升,任期内三年轮审一次的原则制订。在干部的考核、评价与选拔中,要正确运用审计成果。

  Article 8    Each year, the departments in charge of disciplinary inspection and supervision shall, according to the requirements on the clean government building, bring the audit work for economic accountabilities of leaders and cadres in their terms into the overall arrangement to prevent and control corruption fundamentally, strengthen the supervision and inspection, and be responsible for placing cases of serious acts in violation of laws and disciplines discovered in the course of audit on files for investigation and handling.

       第八条  纪检监察部门每年要按照廉政建设的要求,把领导干部任期经济责任审计工作纳入从源头上预防和治理腐败的总体安排,加强监督检查,并负责立案查处审计中发现的重大违法违纪问题。

  Article 9    Units at all levels shall, in accordance with the Rules on the Internal Audit Work within the Tobacco System (Zhu Guo Yan Shen [1997] No. 2), set up independent audit organs and assign full-time auditors, and, in accordance with the Rules on the Audit of Economic Accountabilities of Tobacco Enterprises' Leaders in Their Terms (Guo Yan Ban [1999] No. 676), actively develop the audit work, give prominence to the key points, improve methods, ensure the audit quality, exercise fully the function of audit of economic accountabilities, and complete the duties for audit of economic accountabilities. We shall strengthen supervision and examination of the audit work for economic accountabilities, make strict the system of investigating and affixing accountabilities, criticize departments and units adverse to the development of the audit work for economic accountabilities, and investigate into and affix accountabilities of leaders concerned.

Units that are unable to complete their duties in time due to centralization of duties of audit of economic accountabilities may entrust the social audit institutions to handle the audit of economic accountabilities. The corresponding audit expenses must be guaranteed and paid by the entrusting parties.

       第九条  各级单位要按照《烟草系统内部审计工作规定》(驻国烟审[1997]第2号)设置独立审计机构和配备专职审计人员,并按《烟草企业领导人任期经济责任审计规定》(国烟办[1999]676号),积极开展审计工作,突出重点,改进方法,确保审计质量,充分发挥经济责任审计的作用,完成经济责任审计任务。要加强经济责任审计工作的督促检查,严格责任追究制度,对开展经济责任审计工作不利的部门和单位要进行批评,追究有关领导人的责任。

    如暂时因经济责任审计任务集中,而无法及时完成任务的,可委托社会审计组织进行经济责任审计,所需审计费用必须保障,谁委托谁承担费用。

  Article 10    The joint meeting system for the audit work for economic accountabilities is an important measure to strengthen the management and supervision, and shall be consummated by all units in the practice ceaselessly. All units shall accomplish the advertising and training for the audit of economic accountabilities with efforts, provide necessary office conditions and facilities, and guarantee the smooth operation of the audit work.

       第十条  经济责任审计工作联席会议制度是加强管理与监督的一项重要措施,各单位应在实践中不断加以完善。努力做好经济责任审计的宣传和培训工作,提供必要的办公条件和设备,保障经济责任审计工作顺利进行。

  Article 11    This System shall take effect as of the issuance date. Where the relevant provisions issued before the implementation of this System within the tobacco system contradict this System, this System shall prevail.

       第十一条  本制度自发布之日起实施。如以前系统内有关规定与本制度有抵触,以本制度为准。

  Article 12    The power of interpretation of this System shall be vested in the State Tobacco Monopoly Administration (Head Office).

       第十二条  本制度由国家烟草专卖局(总公司)负责解释。