Key Benefits:
(Summit No. 75 of 24 May 2007 of the Government of the Nationalities of the State of the city of Wellel considered the adoption of Decree No. 111 of 13 June 2007 by the Government of the State of the city of Wellel, effective 1 July 2007) Chapter I General Article 1, in order to strengthen financial oversight, regulate financial management, maintain order, improve the use of financial funds, promote the sustained economic and social health development of the citizens of the city, and develop this approach in line with the provisions of the Budget Act of the People's Republic of China, the Law on Accounting of the People's Republic of China, the Law on Procurement of the Government of the People's Republic of China, the Regulation on the Punishment of Financial Violations, the Financial Monitoring of the Province of the Province. The financial supervision described in this approach refers to activities such as review, inspection, investigation, investigation, identification, accounting, accounting, evaluation and treatment of financial and other related financial, financial, accounting management matters, by the financial sector of the city's Government and the financial sector of the population (market, area) in accordance with the law. Article 3. This approach applies to financial oversight within the city's administration. The scheme applies to financial supervision of overseas institutions and enterprises, business units, except as otherwise provided by law, legislation and regulations. Article IV provides financial supervision in accordance with the financial management system and financial reporting lines of the Government's financial sector and the Government's financial sector (markets, zones). The Government's financial sector may directly implement financial supervision in accordance with the relevant provisions for major matters under the supervision of the financial sector of the people of the county (markets, areas) and may also be entrusted to the financial sector of the people of the county (markets, areas). The Government's financial sector, in the city, district, considers that oversight matters are important or are difficult to carry out oversight due to special causes, can be reported to the Government's financial sector. The territorial Government's financial sector has disputed jurisdiction over oversight matters between the communes (markets, zones) and the city's Government's fiscal sector. Article 5 Governments at all levels of the city should strengthen the leadership and coordination of financial oversight in the current administration area and support the financial sector in fulfilling its financial oversight responsibilities under the law. The Government's financial sector should strengthen the guidance and supervision of the supervision of the district (market), the financial sector of the people of the region. The departments and units concerned should support, cooperate and assist the financial sector in fulfilling its financial oversight responsibilities under the law. Article 6. The municipalities and units should strictly implement the provisions of fiscal taxation laws, regulations, regulations and policies, establish a sound internal control system, enhance the management of financial funds and monitor the use of financial funds for their respective units and maximize the effectiveness of financial funds. Article 7. Financial supervision by the financial sector and financial supervisors should be carried out in accordance with public law enforcement, objective justice, real demand, integrity, conservative national secrets and commercial secrets of the subject under scrutiny. The subject of surveillance is entitled to deny financial oversight of the violation by the financial sector. No units and individuals shall be denied, hindered by the financial sector to carry out financial supervision under the law and shall not combat, reprisals, trap financial supervisors. Any unit and individual under article 9 shall be entitled to report financial violations, and the financial sector shall conduct a timely investigation and shall provide incentives for the reporting of persons in a confidential manner. No unit or person shall combat, revenge and fall the reporting person. Chapter II Article 10. The financial sector shall carry out financial oversight of: (i) Implementation of the laws, regulations, regulations and policies governing the financial taxation of units at the current and sub-sector levels; (ii) Budgeting, implementation, adaptation and conversion of departments and units; (iii) Expropriation, management, use of financial revenues, collection, receipt, separation, repayment and financial expenditure; (iv) Government procurement activities; (v) The collection, use and management of funds such as the Social Security Fund (Further), the housing pool; (vi) The management of non-levant income budgets, the storage of financial exclusives and the use, management of financial instruments; (vii) The opening, modification, withdrawal and use of financial accounts of the budget sector and units; (viii) The income and expenditure of State assets; (ix) Management of State assets in administrative units, utilities; (x) Financial investment projects and financial fund management; (xi) The borrowing, security, use, reimbursement and effectiveness of Government obligations; (xii) Financial accounting system implementation and quality of accounting information; (xiii) Assets and financial management of local commercial banks and non-bank financial institutions; (xiv) A fine determines the implementation of the separation regime with a fine, as well as the imposition of penalties, the recovery of stolen goods and the management of the owner; (xv) Other oversight matters under laws, regulations, regulations or regulations or other oversight matters commissioned by the superior financial sector. Article 11. The financial sector performs the following functions: (i) Access to relevant sites such as the subject of the oversight, the production of operating sites, operational activities sites; (ii) The subject of oversight is required to provide information and electronic computer-related files, data, review of accounting vouchers, accounting books, accounting statements and other relevant information, which may be used to obtain more information on financial oversight matters, photographs, photographs, photographs, photographs, photographs, photographs, photographs, photographs, photographs, photographs, photographs and other technical means, and the subject of oversight shall not be denied, delayed, false reports, accountable for the authenticity and integrity of financial information provided by the supervisory; (iii) To verify the assets of the subject of surveillance, the availability of securities, the physicalization of assets, verification of the operation, operation and accounting, and to investigate and enquire with the relevant units and personnel on oversight matters, requiring clarification from the subject of the oversight; (iv) Upon approval by the Controller of the financial sector, information may be directed to units that are subject to the supervision of economic operations, to search for the deposit of the subject subject under the supervision, and the relevant units and financial institutions should cooperate with the timely provision of relevant information, if any, without refusing, blocking, delay; (v) The subject of oversight is forged, modified, concealed, destroyed the relevant accounting vouchers, accounting books, accounting statements, etc., or there are signs and potential signs of transfers, concealment, destruction of their assets in violation of national provisions, and, with the approval of the Chief of the Financial Services, the registration of information and assets may be preserved. Article 12. The financial sector should put an end to the ongoing financial violations committed by the recognized subject. Inadvertently, financial allocations may be suspended or the payment of funds directly related to financial violations; payments have been made to impose suspension or recovery. Article 13. The financial sector has found that the relevant provisions developed by the subject of monitoring are incompatible with financial laws, regulations and regulations, and should be addressed in accordance with the terms of reference or in the relevant sectors. Article 14. The financial sector should report financial oversight and significant financial violations identified in a timely manner to the Government of the current people and to the superior financial sector, and inform the relevant sectors. In reporting financial work to the General Assembly and its Standing Committee, the Governments of the municipalities, districts and territories should include financial oversight. Article 15. The financial sector should closely integrate financial oversight with financial management, strengthen the management, process tracking and performance evaluation of source sites, and combine daily management with ex-recruit clearance, ex-ante control, ex post facto inspection. The financial sector should establish a robust internal oversight system that regulates its own management. Article 16 imposes financial oversight in the financial sector by: (i) Regular oversight and follow-up of financial management matters; (ii) Specific oversight of financial management matters; (iii) Integrated oversight of financial management matters; (iv) Joint oversight with other authorities; (v) Special oversight of reporting cases; (vi) Online monitoring of financial management matters; (vii) Oversight of units and individuals involved in oversight inspections; (viii) Other ways in which the financial sector is required under the supervision process. Chapter III Article 17 The financial sector should be subject to regular oversight through financial operations management, with the timely adaptation and regulation of the financial, financial management practices of all sectors and units. Article 18 Finance, tax, People's Bank (Court), commercial banks and other budget sectors and units should work together to improve the level of information on financial management oversight through the Government's Financial Management Information System, enhance real-time monitoring of financial revenues and expenditures and provide effective security for the efficient functioning of financial funds. Article 19 The financial sector should enhance oversight of the implementation of fiscal taxation laws, regulations, regulations and policies in all budget sectors and units. The budget sector and units should be presented in a timely manner, at the request of the financial sector, to the financial sector, the financial tax laws, regulations, regulations and policies of this unit, and to the financial sector in a timely manner of the implementation-related issues and policy recommendations. Article 20 should regulate budgeting processes, scientific budgeting, carefully review the legitimacy, integrity, effectiveness, rigorous budget implementation and enhance the management of budget balances. The budget sector and units should be prepared in accordance with the statutory working schedule, in order to strictly implement the budget approved by the General Assembly by the current People's Representative, and to obtain information on this sector and its units in the context of the deliberations of the Government, the draft accounts and the review of the implementation of the Government's budget. Article 21, the financial sector should guide and review the preparation of budget and unit income budgets, enhance oversight of financial income progress, income structure and the collection of measures, and establish a system of inspection of financial revenues. The budget sector and units should analyse the causes of the change in incomes based on the relevant income policy, the income projections for the year, the real preparation of income budgets, the non-representation, concealment or omission, and the non-regular income for the previous year should not be used as a basis for the preparation of the income budget. The financial revenue collection units should be charged by law, distributed financial revenues, and receivable should not be retained, occupied, diverted and self-relevantized, exempted, deducted and returned. Units and individuals paying financial income shall be paid in accordance with the law and shall not conceal, distribut or surrender. The financial sector, the Financial Income Implementation Unit and the State Bank should establish a sound vetting system to monitor the collection, division, retention, payment and disbursement of financial revenues in a timely manner. Article 23. The financial sector shall, in accordance with the requirements of the functional and economic classification of budgetary expenditures, strictly provide financial resources, review basic expenditure and project expenditure budgets for the budget sector and units, in line with the principles of efficiency, coherence, ensuring focus and optimization of structures. The budget sector and units should properly arrange financial expenditures in accordance with the order in which expenditures are pledged firstly, and after-scheduled project expenditures. Article 24. The financial sector should enhance oversight of basic expenditure budgeting and implementation, strengthen basic information management, rigorously review the basic information materials of the budget sector and units, and approve basic expenditure budgets in line with harmonized policies and standards. The budget sector and units should provide basic information, in accordance with the requirements for the preparation of basic expenditure budgets, to ensure real, accurate and to confirm the basic expenditure budget approved by the financial sector. Article 25. The financial sector should manage the project expenditure budget by standardizing the various project management processes, rigorous project evaluation, approved budget and unit project expenditure budgets, disbursed funds in accordance with project implementation progress, and performance reviews and effectiveness evaluations of project completion. The budget sector and units should be subject to the approval of projects for the budget, the inclusion of eligible items in the project bank established by this sector and the rationalization of the crediting project and the preparation of the project expenditure budget. The budget for the expenditure of the project shall be submitted in accordance with the statutory procedures, subject to the approval of the General Assembly by the current people's representative. The financial sector, the budget sector and units should be implemented in accordance with the approved project expenditure budget organization project and oversee the rigorous implementation of project plans and project expenditure budgets by project units. Article 26 The financial sector should establish a regulatory system for the soundness of funds earmarked to enhance oversight of earmarked funds and to put an end to and redress in a timely manner against the use of earmarked funds without specified purposes. The budget sector and units should use earmarked funds in accordance with the specified purposes without changing objects of expenditure, leaving, intercepting or misappropriating. Article 27 should be established in the financial sector, based on a single account of the treasury, the centralization of the treasury of the treasury of the treasury, the introduction of a centralized system of payments, strict control over the scope of payment, and the management oversight of the establishment, modification, withdrawal and use of the budget sector and unit bank accounts, management and financial payments. The budget sector and units should strictly implement the system of central disbursements in the treasury, strengthen bank accounts management and regulate the payment of financial funds. Without approval, no bank accounts may be opened or any bank account in the single accounts system of the treasury. Article 28 should enhance oversight of budget sector and unit counting, and identify issues such as self-adjustment, data falseness and should be corrected in a timely manner. The budget sector and units should be prepared in accordance with the law and be reviewed by the Government's financial sector within the prescribed period. The financial sector, the budget sector and units should establish a sound financial performance evaluation and its public information system to analyse the effectiveness and efficiency of financial funds. The budget sector and units should be actively aligned with financial sector performance evaluation. The evaluation sector should make appropriate adjustments to enhance the effectiveness and efficiency of financial funds, in accordance with the performance targets developed by this sector, the financial performance evaluation findings and the recommendations of the financial sector. The evaluation sector should be restructured and improved to the financial sector in a timely manner. The financial sector should enhance oversight of government procurement practices, regulate government procurement practices, enhance the effectiveness of government procurement funds and promote integrity. The budget sector and units should incorporate projects that fall under Government procurement expenditure into government procurement budgets and strictly implement the approved budget. Information on government procurement should be made available to society in a timely manner in designated media in the financial sector. The financial sector should strengthen the supervision of the management of the Social Security Fund (Family) and the pooling, extraction and use of housing. The Social Security Fund (Financial) should be made available to the financial exclusive and implement the two income and expenditure line management. The Housing Circumstance Management Service should submit regular financial reports to the financial sector on a regular basis, and in the preparation of the housing pool and the use of the plan, the views of the financial sector should be sought, the budget for the preparation of the treasury and the accounts should be reviewed by the financial sector. The financial sector should strengthen monitoring of the status of non-levant income approval, implementation standards, instruments used, accounts creation, “two-year-of-payments line” management and the use of funds, the introduction of integrated budget management, the integration of all government non-levant income into integrated budget management, and the integration of government revenue and non-levant income arrangements. The budget sector and units should strictly implement the “complete” system of “unitions, bank receipts, financial distributors”, which will be paid in full by the Government's non-levant incomes, in accordance with the scale and use of funds approved by the financial sector, in strict compliance with the payment line, and in strict compliance with financial instruments. The financial sector should enhance oversight of the collection and use of State-owned asset proceeds and monitor the configuration, use, disposal of State-owned assets of administrative units, utilities. Units and individuals who possess, use State assets should strengthen the management of State-owned assets, pay the proceeds of State assets in full and in a timely manner, without concealing, intercepting or refusing to pay. No unit or individual may unauthorized possession, use or disposal of State assets. The financial sector should strengthen the assessment and review of the budget estimates, budget and completion of financial investment projects, as well as the use, management of financial funds projects, regulate the management of financial budget expenditures and government investment management, increase the use of financial funds and promote cost-saving social construction. Project units should strictly implement financial, financial systems, follow project construction, financial use procedures and actively cooperate with the evaluation of financial investment evaluation agencies. The financial sector should enhance oversight of government debt borrowing, use, reimbursement and effectiveness, establish a government debt early warning mechanism to prevent Government debt risk. The Government of the people of the city, the city, the district, and its work sector shall not be in violation of the provisions of laws, regulations, such as the Budget Act of the People's Republic of China, the People's Republic of China's Security Act, and the People's Republic of China's Republic of China, by borrowing debt or providing security. The financial sector should strengthen monitoring and guidance on the quality of accounting and accounting information across sectors, units and units, as well as on the continuing education of accounting practitioners. All sectors, units should be accounted for by law, ensure the integrity and integrity of accounting information, establish and maintain an internal accounting oversight system. The fiduciary of the qualification certificate shall be subject to continuous education in accordance with the provisions of the financial sector, increasing the level of operational quality and accounting ethics. The financial sector should strengthen the supervision of the enforcement of a fine-taking regime with a fine collection system and the management of the property of the property, the recovery of stolen and intangible property. The executive branch should strictly enforce the system of decriminalization, and the distributor should pay a fine in full and on time. Removals collected by law enforcement agencies, the recovery of stolen and unownerable property and the imposition of unmaterials, stolen and intangible goods must be taken into account directly in the national bank or in the same fiscal sector in the bank's opening of the bank, without the exclusion, diversion, transfer, unauthorized sale or private separation. Chapter IV Financial inspections Article 338 The financial sector should develop annual fiscal inspection plans, conduct financial inspections by planned organizations, or carry out financial inspections in response to problems identified in daily oversight and the need for financial management. The financial sector should form the inspection team when carrying out its financial inspections. The inspector with administrative law enforcement qualifications in the Unit shall not be less than two and shall present the documents to the subject. The financial sector could assist the inspection by hiring specialized agencies with corresponding qualifications or persons with expertise, in accordance with the work required. Article 40. The inspector's direct stake with the subject of scrutiny should be avoided and the subject of the oversight is also entitled to call for its avoidance, whether it is avoided and decided by the head of the financial sector. Article 40 imposes financial inspections by the financial sector and shall be sent to the subject of the supervision by three work. The financial sector considers that the three work carried out by financial inspections has had a negative impact on the inspection, with the approval of the Controller of the financial sector, and that the notice of the inspection can be delivered at the appropriate time prior to the implementation of the financial inspection. Prior to the conclusion of the inspection, the inspection team shall seek the views of the subject of oversight in writing on matters such as the basic circumstances of the inspection, the problems of the subject under the supervision and the related material of evidence. The subject of oversight shall be subject to a written opinion or statement within five working days. The inspection team shall verify or respond to the written objection of the subject under the supervision. The subject of oversight has not made a written opinion or statement within the above-mentioned period, which is considered to be no objection. With the conclusion of the inspection, the financial sector should conduct a review of the subject under the supervision of those who have not found financial offences; make administrative treatment, punishment decisions in accordance with the law for those subject to financial offences; and transfer of matters not covered by the terms of reference of this sector to the relevant authorities. Prior to the administrative sanctions decision, the financial sector should fulfil its notification obligations under the National People's Republic of China Administrative Punishment Act to guarantee the right to be heard, heard and heard. Article 44 provides administrative treatment, punishment decisions by the financial sector and shall be produced and delivered to the administrative processing, punishment decision. The subject of surveillance should report in writing the financial sector on the implementation of the financial inspection and punishment decisions within thirty days of receipt of the financial check-up, the penalties decision. The financial sector should follow up on the implementation of financial inspections and sanctions decisions, in accordance with the law. When monitoring inspections are carried out in sectors such as finance, audit, tax, State assets, prices, financial regulation, the investigation, inspection findings made by the supervisory authorities are able to meet the needs of this sector and should be used to avoid duplication. Chapter V Legal responsibility Article 46 addresses, punishes and disposes of financial offences, in accordance with the provisions of the Budget Act of the People's Republic of China, the Law on Accounting of the People's Republic of China, the Law on Procurement of the Government of the People's Republic of China, the Financial Offences Punishment Regulations. Article 47, in violation of this approach, provides that one of the following acts is fined by the financial sector of the local people at the district level for a period of time to be converted by a fine of up to one thousand dollars for the unit, with a fine of more than five thousand dollars for those responsible for direct responsibility and other direct responsibilities, in the case of a serious fine of more than three million dollars for the unit and a fine of more than one thousand dollars for the head and other directly responsible: (i) To deny, prevent the entry of financial supervisors into the inspection site or, in other ways, deny and impede financial oversight; (ii) To deny and delay the provision of financial oversight information; (iii) Transfer, concealment, destruction of information or in kind; (iv) Fering, storing or providing false information; (v) There is no justification for refusing to implement financial oversight decisions. The former shall be administered by a civil servant or by reference to a civil servant, and shall also be disposed of by law by a decision-making body. Article 48 of the financial sector may make public notices about the financial and administrative handling of the subject under surveillance, the decisions on sanctions and the implementation of administrative treatment, punishment decisions. In implementing financial supervision, the financial sector found that the subject of surveillance was to be misleaded by honour or other related incentives, which should be removed from its Honours and recovered from the relevant incentives or recommended sectoral processing. In implementing financial supervision, the financial sector found that the subject of surveillance was in violation of other laws, regulations and regulations and should be dealt with by the law and should be transferred to the relevant sectors. The transfer sector should inform the financial sector in a timely manner of processing. Article 50, which is subject to oversight to administrative treatment, punishment decisions taken by the financial sector, may apply to administrative review or administrative proceedings in accordance with the law. Civil servants, or those subject to civil service management, may lodge complaints under the law. Article 52 abuses by financial supervisors, malfunctioning, provocative fraud and administrative disposal; constitutes an offence and is criminalized by law. Article 53 Combats, reprisals, pitfalls or financial supervisors, which are administratively disposed of by the decision-making body; constitutes a crime and hold criminal responsibility under the law. Annex VI Article 54 of this approach refers to units responsible for collection of tax revenues and various non-levant incomes. Article 55 |
