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Audit office issues regulations on the audit of government investment projects

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  • Time of issue:2019-11-11 09:41
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(Summary description) Beijing, Jan. 14 (Xinhua) - the audit office issued the "government investment project audit regulations" through its official website on Jan. 14, requiring national audit institutions to comply with the regulations, The provisions shall come into force as of the date of promulgation,The administrative measures for audit of government investment projects promulgated on January 20, 2006 shall be repealed at the same time.   The government's major investment projects have a large financial input, a large consumption of resources, a close relationship with the national economy and the people's livelihood, and a high degree of social concern, which to a large extent determines the speed, scale, quality and efficiency of economic development, and whether the economy can develop well and rapidly,Whether these investments are compliant and efficient, and whether the construction projects can be successfully implemented, is directly related to the implementation effect of the central macro-control policy, the transformation of economic development mode, the sustainable development of economy and society, and the anti-corruption construction.   In recent years, audit institutions at all levels have conscientiously implemented the scientific outlook on development, adhered to the scientific audit concept and the "twenty word" policy of audit work, expanded investment audit ideas, innovated audit methods, and constantly increased audit efforts. They have played an increasingly important role in strengthening construction project management, standardizing construction market order, saving government investment, and promoting clean government construction. However, there are some problems, such as unbalanced development of investment audit, low level of investment performance audit, weak timeliness of audit, standardization, informatization and audit quality.   In order to thoroughly implement the important spirit of the CPC Central Committee on strengthening the audit of major government investment projects, improve the quality and effectiveness of government investment audit, and give full play to the "immune system" function of audit to ensure the healthy operation of national economy and society.in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the national audit of the people's Republic of China At the end of December last year, on the basis of in-depth investigation and extensive listening to the opinions of local audit institutions, especially grass-roots audit institutions, the national development and Reform Commission, the Ministry of Finance and other relevant departments, the National Audit Office formulated the regulations on government investment project audit, which was issued to the National Audit institutions for implementation.   The regulations further clarify the content and key points of government investment project audit, put forward normative opinions on more follow-up audit, final accounts audit and performance audit carried out by audit institutions at all levels in recent years, and put forward specific requirements for further improving the quality of investment audit.strengthening the standardization of investment audit, information construction and team integrity construction,The promulgation and implementation of the "provisions" will play an important role in promoting audit institutions at all levels to fully perform their duties of audit supervision in accordance with the law, promoting the healthy development of investment audit, and improving the investment and financing system. The full text of the regulations is as follows: Regulations on audit of government invested projects Article 1 in order to further strengthen the audit work of government investment projects, standardize the audit behavior of government investment projects, improve the quality and effectiveness of government investment audit. give full play to the "immune system" function of audit to ensure the healthy operation of the national economy and society.in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the people's Republic of China These Provisions are formulated in accordance with the auditing standards of the people's Republic of China and other relevant laws and regulations. Article 2 These Provisions shall apply to the audit and special audit investigations conducted by audit institutions on government investment and projects mainly invested by the government. Article 3 Audit institutions shall, in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the provisions of the people's governments at the corresponding levels, determine the objects, scope and contents of governme

Audit office issues regulations on the audit of government investment projects

(Summary description)
Beijing, Jan. 14 (Xinhua) - the audit office issued the "government investment project audit regulations" through its official website on Jan. 14, requiring national audit institutions to comply with the regulations, The provisions shall come into force as of the date of promulgation,The administrative measures for audit of government investment projects promulgated on January 20, 2006 shall be repealed at the same time.

 

The government's major investment projects have a large financial input, a large consumption of resources, a close relationship with the national economy and the people's livelihood, and a high degree of social concern, which to a large extent determines the speed, scale, quality and efficiency of economic development, and whether the economy can develop well and rapidly,Whether these investments are compliant and efficient, and whether the construction projects can be successfully implemented, is directly related to the implementation effect of the central macro-control policy, the transformation of economic development mode, the sustainable development of economy and society, and the anti-corruption construction.

 

In recent years, audit institutions at all levels have conscientiously implemented the scientific outlook on development, adhered to the scientific audit concept and the "twenty word" policy of audit work, expanded investment audit ideas, innovated audit methods, and constantly increased audit efforts. They have played an increasingly important role in strengthening construction project management, standardizing construction market order, saving government investment, and promoting clean government construction. However, there are some problems, such as unbalanced development of investment audit, low level of investment performance audit, weak timeliness of audit, standardization, informatization and audit quality.

 

In order to thoroughly implement the important spirit of the CPC Central Committee on strengthening the audit of major government investment projects, improve the quality and effectiveness of government investment audit, and give full play to the "immune system" function of audit to ensure the healthy operation of national economy and society.in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the national audit of the people's Republic of China At the end of December last year, on the basis of in-depth investigation and extensive listening to the opinions of local audit institutions, especially grass-roots audit institutions, the national development and Reform Commission, the Ministry of Finance and other relevant departments, the National Audit Office formulated the regulations on government investment project audit, which was issued to the National Audit institutions for implementation.

 

The regulations further clarify the content and key points of government investment project audit, put forward normative opinions on more follow-up audit, final accounts audit and performance audit carried out by audit institutions at all levels in recent years, and put forward specific requirements for further improving the quality of investment audit.strengthening the standardization of investment audit, information construction and team integrity construction,The promulgation and implementation of the "provisions" will play an important role in promoting audit institutions at all levels to fully perform their duties of audit supervision in accordance with the law, promoting the healthy development of investment audit, and improving the investment and financing system.

The full text of the regulations is as follows:

Regulations on audit of government invested projects

Article 1 in order to further strengthen the audit work of government investment projects, standardize the audit behavior of government investment projects, improve the quality and effectiveness of government investment audit. give full play to the "immune system" function of audit to ensure the healthy operation of the national economy and society.in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the people's Republic of China These Provisions are formulated in accordance with the auditing standards of the people's Republic of China and other relevant laws and regulations.

Article 2 These Provisions shall apply to the audit and special audit investigations conducted by audit institutions on government investment and projects mainly invested by the government.

Article 3 Audit institutions shall, in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the provisions of the people's governments at the corresponding levels, determine the objects, scope and contents of governme

  • Categories:Company News
  • Author:
  • Origin:
  • Time of issue:2019-11-11 09:41
  • Views:
Information

Beijing, Jan. 14 (Xinhua) - the audit office issued the "government investment project audit regulations" through its official website on Jan. 14, requiring national audit institutions to comply with the regulations, The provisions shall come into force as of the date of promulgation,The administrative measures for audit of government investment projects promulgated on January 20, 2006 shall be repealed at the same time.

 

The government's major investment projects have a large financial input, a large consumption of resources, a close relationship with the national economy and the people's livelihood, and a high degree of social concern, which to a large extent determines the speed, scale, quality and efficiency of economic development, and whether the economy can develop well and rapidly,Whether these investments are compliant and efficient, and whether the construction projects can be successfully implemented, is directly related to the implementation effect of the central macro-control policy, the transformation of economic development mode, the sustainable development of economy and society, and the anti-corruption construction.

 

In recent years, audit institutions at all levels have conscientiously implemented the scientific outlook on development, adhered to the scientific audit concept and the "twenty word" policy of audit work, expanded investment audit ideas, innovated audit methods, and constantly increased audit efforts. They have played an increasingly important role in strengthening construction project management, standardizing construction market order, saving government investment, and promoting clean government construction. However, there are some problems, such as unbalanced development of investment audit, low level of investment performance audit, weak timeliness of audit, standardization, informatization and audit quality.

 

In order to thoroughly implement the important spirit of the CPC Central Committee on strengthening the audit of major government investment projects, improve the quality and effectiveness of government investment audit, and give full play to the "immune system" function of audit to ensure the healthy operation of national economy and society.in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the national audit of the people's Republic of China At the end of December last year, on the basis of in-depth investigation and extensive listening to the opinions of local audit institutions, especially grass-roots audit institutions, the national development and Reform Commission, the Ministry of Finance and other relevant departments, the National Audit Office formulated the regulations on government investment project audit, which was issued to the National Audit institutions for implementation.

 

The regulations further clarify the content and key points of government investment project audit, put forward normative opinions on more follow-up audit, final accounts audit and performance audit carried out by audit institutions at all levels in recent years, and put forward specific requirements for further improving the quality of investment audit.strengthening the standardization of investment audit, information construction and team integrity construction,The promulgation and implementation of the "provisions" will play an important role in promoting audit institutions at all levels to fully perform their duties of audit supervision in accordance with the law, promoting the healthy development of investment audit, and improving the investment and financing system.

The full text of the regulations is as follows:

Regulations on audit of government invested projects

Article 1 in order to further strengthen the audit work of government investment projects, standardize the audit behavior of government investment projects, improve the quality and effectiveness of government investment audit. give full play to the "immune system" function of audit to ensure the healthy operation of the national economy and society.in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the people's Republic of China These Provisions are formulated in accordance with the auditing standards of the people's Republic of China and other relevant laws and regulations.

Article 2 These Provisions shall apply to the audit and special audit investigations conducted by audit institutions on government investment and projects mainly invested by the government.

Article 3 Audit institutions shall, in accordance with the Audit Law of the people's Republic of China, the regulations for the implementation of the Audit Law of the people's Republic of China and the provisions of the people's governments at the corresponding levels, determine the objects, scope and contents of government investment project audit.

 

Article 4 audit institutions shall, in accordance with the provisions of laws.regulations and rules, the requirements of the people's governments at the corresponding levels and the work arrangements of audit institutions at higher levels, and in accordance with the principles of comprehensive audit, highlighting key points, reasonable arrangements and ensuring quality, determine annual plans for government investment audit projects.

 

Key government investment projects approved by governments at all levels and their development and reform departments shall be the focus of government investment audit.

Audit institutions shall carry out government investment project audit in accordance with the determined scope of audit jurisdiction to prevent unnecessary repeated audit.

Article 5 Audit institutions shall focus on tracking and auditing the construction and management of key government investment projects and urban infrastructure, indemnificatory housing, schools, hospitals and other projects involving public interests and people's livelihood.

 

Article 6 Audit institutions shall focus on the following contents of government investment projects:

 

(1) implementation of capital construction procedures;

 

(2) investment control and fund management;

 

(3) project construction management;

 

(4) implementation of relevant policies and measures and plans;

 

(5) project quality;

 

(6) procurement of equipment, materials and materials;

 

(7) land use, land acquisition and demolition;

 

(8) environmental protection;

 

(9) project cost;

 

(10) investment performance;

 

11. Other contents that need to be audited.

 

In addition to the above contents, we should also pay attention to whether the project decision-making process is compliant, whether there is a major loss and waste caused by decision-making mistakes and repeated construction, etc.; we should pay attention to revealing and investigating the major illegal issues and economic crime clues in the field of engineering construction, promoting the anti-corruption construction; we should pay attention to revealing the problems in the investment management system, mechanism and system 。

 

Article 7 audit institutions

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