"Excuse me".
For a long time, in the audit of economic responsibility, there is a general problem of "investigation and punishment of heavy violations of discipline and regulations, and research on the problems behind the light phenomenon", and the audit often stays at the revelation of violations of discipline and regulations such as irregular financial revenues and expenditures, interception and misappropriation of financial funds, and ignores the causes of the problems, resulting in repeated investigations and repeated offenses. In order to fundamentally give full play to the functional role of economic responsibility auditing, it is necessary to ask the root causes, strive to explore the problems at the system, mechanism and system level, and focus on the following aspects of auditing
1.Major economic decisions. With the decision-making process and decision-making process as the starting point, we should audit the major economic decision-making mistakes made by party and government leading cadres during their tenure of office and the reasons for their poor implementation, and reflect the root causes of imperfect decision-making systems, non-compliance with procedures, and inadequate implementation of decision-making matters. The main concerns: First, why there is an incomplete decision-making system in the fields of state-owned resource disposal, state-owned enterprise restructuring, environmental protection, and people's livelihood projects;The second is why there are major decision-making matters and non-standard decision-making procedures;The third is why major public investment, state-owned asset management and other decision-making matters have not produced due benefits.
2.In terms of people's livelihood construction. It mainly pays attention to the construction and financial investment of key livelihood projects during the tenure of party and government leading cadres, and inspects the implementation of relevant policies. Focus on and analyze the causes of problems in the fields of education, social security, employment, medical and health care, and other areas of people's livelihood.
3.Financial management. On the basis of grasping the overall situation of fiscal revenue and expenditure management, we should mainly focus on the audit of budget implementation and final accounts at the same level, examine the authenticity, legitimacy and efficiency of fiscal revenue and expenditure, pay attention to the situation of fiscal budget management and financial reform, and analyze the reasons for the problems in the management of fiscal revenue and expenditure, as well as the reasons for excessive borrowing by local governments.
Through analyzing the root causes of the system, system, and mechanism problems existing in the current economic development and social management, and with the help of the means of "asking the cause," we should promote the scientific administration of leading cadres according to law.
"Accountability".
The audit of performance and administrative efficiency is not only the core of the party and government leading cadres' performance of economic responsibilities, but also the key to auditing them. During the audit, the focus should be on understanding the completion of the main economic and social development indicators in the area where the party and government leading cadres are in office, and the main work and results done by the party committee and the party committee in local economic development, economic structure optimization, social undertaking development, fiscal revenue growth, and improvement of people's living standards
1.The completion of the assessment of major economic indicators and related social development indicators during his tenure. Focusing on economic development indicators such as gross regional product, total fiscal revenue, disposable income of urban residents, and net income of peasants, and in connection with the adjustment of the industrial structure, the construction of the ecological environment, energy conservation and consumption reduction, and the establishment of a social security system, the party and government leading cadres should be audited and evaluated on the overall situation and the main achievements in the development of their own localities and social undertakings during their tenure of office.
2.The authenticity, legitimacy and efficiency of financial revenues and expenditures. The authenticity, legitimacy, and efficiency of fiscal revenues and expenditures are important aspects of party and government leading cadres' performance of economic management duties, and are also the basis for auditing economic responsibilities. Emphasis should be placed on auditing and evaluation of the scientificity, completeness, and refinement of the preparation of the budget, the authenticity of the budget implementation, the authenticity of the final financial accounts, the collection and management of tax collection, administrative fees, the allocation and use of special funds, and the management and use of debts. On the basis of authenticity and legitimacy audit, highlight the audit of the economic, social and environmental benefits of the use of funds.
3.State-owned assets (resources) management and supervision. The management and supervision of state-owned assets and state-owned resources is one of the important contents of party and government leading cadres' performance of their economic responsibilities. The audit and supervision of the management and use of state-owned assets and resources focuses on the establishment of state-owned assets (resources) management institutions and management systems, the disposal and examination and approval of state-owned assets, the allocation and protection of state-owned resources, the management of state-owned assets and the preservation and appreciation of state-owned assets.
4.**Construction and management of important projects invested. **The construction and management of investment projects is also an important part of the performance of economic responsibilities by party and government leading cadres. It should focus on the audit of the implementation of relevant procedures and systems of construction projects, the use of construction funds and investment benefits. For the best investment projects, it can also be audited in combination with major economic decisions.
Through strengthening the auditing of the actual economic and social development performance of party and government leading cadres, and with the help of the means of "asking for results", we will promote the process of leading cadres performing their duties and serve the improvement of economic and social benefits.
"Accountability".
The so-called "responsibility" is not only manifested in the legal and administrative responsibilities that party and government leading cadres should bear for directly violating the state's financial and economic discipline and policies, but also includes the responsibility they should bear for the losses or consequences caused by their failure to perform or incorrectly perform their duties
1.Responsibility for policy enforcement. This includes the responsibility for the implementation of economic policies and laws and regulations. The duties and obligations that party and government leading cadres should perform in the implementation of state laws, regulations, and economic policies. Including the implementation of the Party committee, the first major policies and decision-making arrangements;Enforcement of national laws, regulations, etc.;Implementation of national public finance policies and preferential tax policies;Implementation of the national "three rural" policy, environmental protection policy and energy conservation and emission reduction policy;Implementation of national livelihood policies, land policies, etc.
2.Responsibility for economic development. Including the completion of various economic responsibility targets and major economic indicators, mainly the completion and growth of GDP reflecting the local economic strength;Completion of fiscal and taxation targets that reflect local financial resources;The completion of the indicators reflecting the transformation of the economic growth mode and the adjustment of the industrial structure;Completion of infrastructure construction and its effect indicators, including investment in agriculture, water conservancy, transportation, energy and other infrastructure and their implementation effects;environmental protection and the completion of related indicators, etc.
3.Responsibility for economic decision-making. It includes the decision-making process for the acquisition and allocation of funds, assets and resources, focusing on the compliance and legitimacy of the decision-making basis, the democracy of the decision-making process, the feasibility of the decision-making content, and the efficiency and effectiveness of the decision-making implementation.
4.Economic management responsibilities. Focus on the borrowing, management and use of debt;Allocation, management and use of fiscal transfers;Allocation, management and use of special funds (**;Management and use of state-owned assets;construction and management of major investment projects, etc.
Through intensifying the auditing of party and government leading cadres' compliance with state financial and economic laws and regulations and the implementation of the relevant economic policies of the party and the state, and with the help of "accountability" means, leading cadres should be encouraged to improve their economic decision-making and management standards.
"Question".
Auditing is not only about physical examination, but also about curing diseases. Finding the problem is the premise, and solving the problem is the key. Auditing institutions should not only supervise and inspect the development of science, but also actively participate in and promote the development of science, and put forward countermeasures and suggestions to solve the problem on the basis of "asking the reason".
1.In view of the problems of non-standard financial management and low efficiency in the use of financial funds of the audited unitAudit institutions have the obligation to help the audited unit improve the rules and regulations and improve the management level.
2.For engineering construction, land acquisition, procurement and other fields with a high incidence rateAudit institutions should conduct in-depth research, put forward policy recommendations to the Party Committee and relevant departments, and promote the establishment and improvement of relevant supervision and management systems by the Party Committee and relevant departments.
3.It is aimed at the tendencies and emerging problems existing in economic operation and social managementForward-looking policy recommendations should be put forward to provide reference opinions for relevant departments to prevent problems before they occur.
In auditing economic responsibilities, efforts should be made to seek solutions to the problems that are common and tendentious in the course of performing economic duties among leading cadres and ways to promote scientific development, and to promote the establishment and improvement of rules and regulations and scientific management mechanisms through "asking questions" and measures.
Synthesized from: the window of auditing, the economic responsibility audit starts here.
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