(August 23, 2004 State State-owned assets supervision Management Committee makes 7th, announced since August 30, 2004 up purposes) first chapter General first article for strengthening on State State-owned assets supervision Management Committee (following referred to country funding Board) perform funded people duties Enterprise (following referred to enterprise) of supervision management, specification Enterprise economic responsibility audit work, objective judge Enterprise head term economic responsibility and the business performance, according to enterprise State-owned assets supervision management interim regulations and national about legal regulations,
These measures are formulated.
Article enterprise and its wholly-owned or controlled enterprises ' economic responsibility audit work, these measures shall apply.
Article Enterprise economic responsibility audit in these measures refers to according to the procedures, methods and requirements set by the State, to business leaders during their business assets, liabilities, rights and loss of authenticity, legitimacy and efficiency and major business decisions related to economic activities, and the implementation of relevant State laws and regulations for the monitoring and evaluation of activities.
Article fourth heads of companies mentioned in these measures refers to the main charge, that is, legal representative.
Article fifth State-owned enterprise administrative privileges is responsible for organization of business leaders, head of economic responsibility audit work and, in conjunction with relevant departments shall conduct supervision of enterprise economic responsibility audit work.
Chapter II sixth Enterprise economic responsibility audit work of audit organization, in accordance with administrative privileges of Heads of enterprises and Enterprise property rights, based on "uniform requirements, grading is responsible for" the principle of organization.
(A) the departure of Heads of enterprises or expiry of the term, should be based on relevant laws and regulations, economic responsibility audit work organization.
(B) heads of enterprise-owned or controlled enterprises or expiry of the term of the departure, Enterprise economic responsibility audit work should be organized; promoted to corporate headquarters positions head of enterprise economic responsibility audit work and should be reported to the Commission for the record.
(C) the owner of the Enterprise shall set up the main business units a term or economic responsibility auditing system on a regular basis.
Article seventh according to the required finance controlling systems, significant financial anomalies in the enterprise, such as corporate debt crisis, long term operating losses, poor asset quality, as well as major economic events such as merger, bankruptcy and closed, shall organize and carry out special audit of economic responsibility, timely detection of problems and clarifying responsibility to correct violations.
Eighth article country funding Board in Enterprise economic responsibility audit work in the perform following duties: (a) according to national about legal regulations, developed about Enterprise economic responsibility audit work regulations; (ii) is responsible for enterprise head economic responsibility audit work of organization implementation; (three) decided on occurred major financial exception situation Enterprise for special economic responsibility audit; (four) Guide supervision enterprise according to national about provides carried out enterprise internal economic responsibility audit work.
Nineth article country funding Board organization implementation Enterprise economic responsibility audit work, main take following three species form: (a) by national about provides, delegate national about audit organ specific implementation audit work; (ii) according to funded people financial supervision work need, hired has corresponding qualification conditions of social audit organization bear audit work task; (three) according to actual work need, organization or drawn enterprise internal audit institutions personnel implementation about audit work.
Tenth Article enterprise in economic responsibility audit work in the perform following duties: (a) according to national about provides and SASAC unified work requirements, developed this enterprise economic responsibility audit specific implementation rules; (ii) organization implementation owned or holding child Enterprise head term economic responsibility audit work; (three) organization implementation Enterprise main business sector head term or regularly economic responsibility audit work; (four) decided and organization implementation on occurred major financial exception situation child enterprise of special economic responsibility audit work.
11th heads of relevant departments of the Central cadre administrative permissions within the enterprise economic responsibility audit work in accordance with the relevant regulations.
12th article in accordance with the principle of materiality, corporate headquarters and major enterprises should be included within the scope of the audit of economic responsibility, other different case where the firm decides the scope of auditing work, but shall not be less than 50%, audits asset amount shall not be less than 70% of the total audited assets.
13th in economic responsibility audit work, enterprises or social auditing organizations should undertake the auditing of the economic duty audit combined with other financial audit work, ensure that the audit results on the basis of objective and impartial, can refer to the use of financial or economic responsibility audit related information, avoid duplication of audits.
Other members of the 14th leading group (not including heads of enterprises) or expiry of the term of the departure, according to investor's supervision needs or business owners suggested the economic responsibility audit work.
Third chapter audit work content 15th article according to national about provides, combined funded people financial supervision work need, Enterprise head economic responsibility audit work main content including: (a) Enterprise head served during enterprise business results of authenticity; (ii) Enterprise head served during enterprise financial payments accounting of collection rules sex; (three) Enterprise head served during enterprise assets quality changes status; (four) Enterprise head served during on Enterprise about business activities and major business decision has of economic responsibility;
(E) business leaders during his tenure enterprise implementation of relevant laws and regulations of the State; (vi) head of enterprise business performance changes during his term. 16th enterprise operating results of Authenticity refers to the corporate head office accounting is accurate, scope of enterprise financial statement presentation is complete, enterprise's economic results are true and reliable, and whether provision for asset impairment and quality matches.
Main content including: (a) enterprise financial accounting whether accurate, and real, whether exists business results not real problem; (ii) Enterprise annual financial accounts report merged range, and method, and content and presentation quality whether meet provides, has no exists deliberately made up false financial accounts report, problem; (three) enterprise whether right used accounting confirmed standard or measurement method, has no free change or abuse accounting estimated and accounting policy, deliberately made up false profit, problem. 17th enterprise financial accounting compliance means business owners during compliance with relevant laws and regulations of the State financial revenue and expenditure management, accounting compliance with the relevant financial and accounting system of the State, the annual financial statement is a comprehensive, truly reflect the financial balance. Main content including: (a) enterprise income confirmed and accounting whether full, and accurate, whether meet national financial accounting system provides, has no public funds private save, and private "slush fund", and to personal account engaged in stock trading, and violations foreign lending funds, and foreign funds guarantees and lending account, problem; (ii) enterprise cost expenditure range and expenditure standard whether meet national about financial accounting system provides, has no more column, and less column or not column cost costs, problem, and Enterprise Payroll source, and issued, and
Balances and Enterprise head income situation; (three) enterprise accounting whether meet national about financial accounting system provides, whether free change assets, and liabilities, and owner interests of confirmed standard or measurement method, has no virtual column, and more column, and not column or less column assets, and liabilities, and owner interests of problem; (four) enterprise accounting books records and real, and payments and about information whether match, has no exists account outside assets, and dive lost ledger, problem, has no exists labor wage accounting not real, problem. Article 18th head of the changes in the quality of enterprise assets refers to the asset quality improved during his tenure, the existence of serious loss, major potential losses or loss of assets, State-owned capital safety, integrity, as well as the effects of future development. Main content including: (a) Enterprise head served during about enterprise assets liabilities structure rationality and the changes situation, and on Enterprise future development of effect; (ii) Enterprise head served during enterprise assets operation efficiency and the changes situation, and on Enterprise future development of effect; (three) Enterprise head served during Enterprise effective assets and the bad assets of changes situation, and on Enterprise future development of effect; (four) Enterprise head served during Enterprise State-owned assets hedge value-added results,
And the change of enterprises at the industry level analysis. 19th enterprise business refers to the corporate head office and major management decision made during the relevant internal and external investment, economic security, loan funds and large contracts such as the major economic decisions in line with relevant laws and regulations of the State, and its internal control procedures, the existence of many problems or cause significant losses. Main content including: (a) Enterprise major investment of sources, and decision program, and management way and investment returns of accounting situation, and whether caused major loss; (ii) foreign guarantees, and foreign investment, and large procurement and rental, economic behavior of decision program, and risk control and on enterprise of effect situation; (three) involved of securities, and futures, and Exchange sale, high risk investment decision of approval procedures, and decision program, and risk control, and business Returns or loss situation,; (four) restructuring restructuring, and listed financing, and
Issuance of bonds, mergers and bankruptcies, equity transfer, asset restructuring and other acts of approval procedures, practices and their impact on an enterprise's financial position, there is no loss of business or loss of State assets. 20th Enterprise economic responsibility audit to check the business owner and corporate implementation of relevant laws and regulations of the State, verify that heads of enterprise and the enterprise has no violations of State financial discipline and abuse, embezzlement, misappropriation, distribute public funds, transfer of State assets, acts of bribery and waste, as well as fraud, obtaining honors and systematic preparation of false accounting information and other important issues.
21st Enterprise economic responsibility audit in full verification of all assets, liabilities, rights, revenues, costs, profits, accounts on the basis of management performance evaluation based on relevant policies and regulations, operating results or results of operations during his tenure, head of the enterprise, as well as enterprise assets operation and return to an objective, fair and accurate evaluation.
Fourth chapter heads of audit agencies commissioned articles 22nd Enterprise economic responsibility audit work, commissioned national audit institutions or employment-related social auditing organizations, including specific organizations.
(A) assets larger economic responsibility auditing of enterprises, according to the relevant regulations of the State, commissioned by the State audit institutions organization, (ii) has appointed a head of the State audit institution to implement enterprise economic responsibility audit in accordance with the "open, fair and just" principles, tendered a reasonable manner, employing social auditing organization organization with appropriate qualifications.
Article 23rd entrusted relevant State Enterprise economic responsibility audit work carried out by the audit authority, relating to audit organizations performing according to the relevant regulations of the State.
24th article hosted Enterprise head economic responsibility audit of social audit organization, should has following qualification conditions: (a) qualification conditions should and enterprise scale phase adapted; (ii) has more perfect of audit practice industry quality control system; (three) has economic responsibility audit work experience of professionals; (four) 3 years not bear same enterprise annual financial accounts audit business; (five) and enterprise or Enterprise head not has interest relationship; (six) near 3 years not has illegal violations bad records;
(G) timely deployment of strong professional commitment economic responsibility auditing tasks.
25th accept employment of social auditing organizations should be strictly in accordance with relevant laws and regulations of the State, as well as the State-owned assets supervision of enterprise economic responsibility audit work uniform requirements, in accordance with the methods, procedures and contents, based on economic responsibility audit work of the independent auditing principles seriously, and be responsible for authenticity and validity of the audit report.
26th financial supervision of SASAC according to work needs to delegate internal auditors to assume economic responsibility audit work related to specific tasks.
Article 27th entrusted the Commission specific tasks of economic responsibility audit internal audit bodies and professionals, according to the SASAC harmonization requirements, independence, objectivity and impartiality to carry out the audit work, assume the corresponding responsibility to audit.
Fifth chapter audit work program 28th article country funding Board organization implementation Enterprise head economic responsibility audit basic work program following: (a) prepared audit work plans; (ii) determine audit institutions; (three) issued audit work notification; (four) developed audit programme; (five) established audit project group; (six) organization implementation audit; (seven) Exchange audit views; (eight) issued audit report; (nine) issued audit views or audit decided.
Article 29th according to the economic responsibility of cadres ' management audit requirements, as well as financial supervision needs of the investors, preparation of enterprise economic responsibility audit work plans, clear audit objects, schedule, scope, key contents, methods and organization of content. Article 30th auditor SASAC 7th audited enterprise.
Audit firms after receiving the audit notice, should be ready for audit-related work, and provide factual information.
31st in accordance with Enterprise economic responsibility audit work required, auditors should develop audit program, audit objectives, audit scope and audit priorities, audit requirements, auditing organizations, extending the audit units and other audit matters, and serve the Commission agrees.
32nd audit institution in accordance with the enterprise economic responsibility audit work task requirements, set up with relevant work experience and expertise of professionals auditing team, team leader should be with the economic responsibility audit work experience and have high professional and technical qualifications, head of post.
Article 33rd during the audit team at the Head Office of the enterprise business results, financial income and expenditure, assets quality and related business activities, important business decisions, and performance data in the audit process, can also be taken to the relevant mainland authorities, individual surveys and other ways, fully listen to Board of Directors, Board of supervisors, discipline inspection and supervision, trade unions and employees reflect circumstances and opinions. Article 34th audit team upon completion of the on-site audit, the audit agency audit report should be submitted to the Commission within 10 working days.
Prior to the submission of the audit report, should seek the views of audited business owners and their enterprises and audit reporting and corporate heads or their written observations of the enterprise reported.
35th audit project should be completed within the planned working time audit tasks, is absolutely necessary to prolong the audit time, should the SASAC agrees, and promptly notify the audited company and its owner.
Article 36th SASAC according to the auditing report, found major problems, duly issued by the research verification audit decisions.
37th found in economic responsibility audit of business leaders with serious discipline problems, should be handed over to the relevant authorities to deal with it.
(A) the need for general economic liability of Heads of enterprises, be dealt with transfer of management; (b) for heads of enterprises violating party disciplines, discipline inspection and supervision organs to deal with the transfer, and (iii) shall be investigated for criminal responsibility of Heads of enterprises, transferred to judicial organs for handling.
Article 38th head of auditing in the enterprise economic responsibility audit work, other audits and audit results, should carry out the necessary reviews and bear the corresponding legal responsibility for its authenticity, legitimacy.
Sixth chapter 39th Enterprise economic responsibility Audit audit results should distinguish between heads of enterprises I shall bear a direct responsibility and supervisory responsibility.
(A) directly refers to head the charge of asset management activities and financial management matters are not complied with or is not properly performing their duties due to poor management, or because of poor decisions and poor handling and illegal operations, resulting in economic losses of enterprises or economic responsibility for the economic decline.
(B) the supervisory responsibility refers to business leaders during their term on their corporate assets and financial status, as well as relevant economic activity shall bear the direct responsibility of leadership and management responsibilities.
40th business leaders directly responsible for the following acts: (a) in direct violation of the country's financial regulations and financial discipline; (b) incite, instigate, or force, connivance, to harbour his subordinate personnel who violate the country's financial regulation and (iii) of dereliction of duty, malfeasance and (iv) other illegal activities.
41st host the heads of enterprise economic responsibility audit of the social audit reports submitted by the audit organization, financial responsibility of Heads of enterprises should be made an objective and fair evaluation, and submit audit reports to the authenticity and objectivity to bear the responsibility. 42nd social auditing organizations host the heads of enterprise economic responsibility audit before the audit report is submitted, Commission audits.
SAC authorized content includes: audit whether sufficient evidence, audit and evaluation is appropriate, the key facts are clear and the audit opinion is correct.
Commissioned by the national audit bodies of economic responsibility audit work, the audit results shall be communicated to the SASAC, and copied to the audited enterprise.
Article 43rd head of the Finance Department of economic responsibility audit work results, shall be filed with the Commission for the record.
44th Enterprise economic responsibility audit work results as an important basis for the appointment of Heads of enterprises, rewards and punishments.
Article 45th in economic responsibility audit work, found that because of the economic policy mistakes caused heavy losses to the enterprise or business assets are not real, operating result false issues, shall, depending on the degree of influence, pursue official responsibilities, and financial sanctions. Article 46th enterprises should be based on economic responsibility audit work that reflects the issues related to management, strengthening the rectification work in time, plug up loopholes in management.
Enterprise internal audit follow-up audit related corrective action should be work well.
47th in economic responsibility audit finds serious problems relating to members of the leading group, upon approval by the SASAC, further extending the audit work.
Seventh chapter penalty 48th audited responsible persons or refuses or obstructs the economic responsibility auditing of enterprises, or reject, delay in providing information or evidence, SASAC parent unit or Enterprise shall be ordered to correct or give a warning, and the persons who are directly in charge and the persons directly responsible for administrative or disciplinary action.
49th audit of business leaders Organization removed, concealed, tampered with, forged, destroyed the economic responsibility auditing information, SASAC directly responsible or corporate parent unit on charge and head directly to administrative or disciplinary action; a suspected crime, law transferred to judicial organs for handling.
50th for retaliating against or against prosecutors, references, information providers and Auditors-SAC parent unit or Enterprise shall be ordered to correct and given administrative or disciplinary action; losses are caused to the victim shall be compensated according to law; a suspected crime, law transferred to judicial organs for handling.
51st Auditors use their position for personal gain, engage, dereliction of duty, bribes and leaking State secrets or business secrets, should be given administrative or disciplinary action; a suspected crime, law transferred to judicial organs for handling.
Article 52nd social audit of economic responsibility auditing false audit reports issued by organizations, or in violation of the relevant audit work requires, evade, avoiding refrain from pointing out problems or knowing that there are important issues, relevant departments of the surrender shall be punished; a suspected crime, law transferred to judicial organs for handling. The eighth chapter by-laws
53rd central business can be combined with the actual situation of the enterprise, formulate specific implementing rules.
54th of various provinces, autonomous regions and municipalities directly under the State-owned assets supervision and administration in accordance with the measures, combined with the local area, development of appropriate work ethic.
55th article of the rules take effect on August 30, 2004.
