On the important role of audit in modern society

The party's sixteenth congress "more harmonious society" as an important goal of the party's struggle to put forward, the party's sixteenth session of the Fourth Plenary Session of the party further put forward the task of building a harmonious society, clearly build a harmonious society of the main content, which fully explains the building of a harmonious society of the utmost importance. Audit organs as a product of reform and opening up, is an important component of the government and an important economic law enforcement departments, should seriously implement the provincial party committee put forward the "three in the forefront" major deployment, according to the provincial audit office

proposed by the province's audit organs at all levels to enhance the "forefront

According to the Provincial Audit Office of the province's audit organs at all levels to enhance the "walk in the forefront" awareness, bearing in mind the mission of scientific development, and establish the concept of a harmonious society, make full use of their own advantages in the construction of a harmonious society to play their due role, which is the requirements of the times, but also the audit organs to realize the performance of the efforts of a harmonious society.

Harmonious society with democracy and the rule of law, fairness and justice, honesty and fraternity, full of vitality, stability and order, and harmony between man and nature and other six aspects of the characteristics of the macro, to build a harmonious society should be effective to maintain sustained, rapid, coordinated and healthy development of the economy, and the effective implementation of the rule of law, and the effective implementation of the State's strategy, and the effective strengthening of the construction of ideology and morality, and the effective maintenance and realization of social justice and equity, and the effective strengthening of social creativity and vitality, and the effective strengthening of social construction. Creative vitality, effectively strengthen social construction and management, effectively deal with the internal contradictions of the people in the new situation, effectively strengthen the ecological environment construction and governance, and effectively do a good job of maintaining social stability. The audit organ is a working department specializing in economic supervision, which has three functions of supervision, visa and evaluation and three aspects of promotion, protection and constructive role, and supervision is the basic characteristic of the audit organ. From the audit function and analysis of characteristics, in the construction of a harmonious society should focus on the following aspects of the role:

One, around the sound financial policy, to strengthen the financial audit

Audit is the main body of the Audit Law, "Audit Law" is strictly speaking a "financial audit law", so audit institutions to serve in the construction of the financial auditing. The contradiction between urban and rural areas, the contradiction in the coordination of industrial structure, the contradiction between different interests, etc. are almost all related to the unreasonable structure of the economy and society, the government's fiscal policy should focus on the coordinated development of the entire socio-economic structure, from more stimulation of economic growth, the pursuit of the economic growth rate to more attention to the economic structural adjustment, pay attention to economic and social and natural harmony up. Therefore, the financial audit of the auditing authority should be closely around the sound fiscal policy, through the audit to promote sound fiscal policy to play its due role, first, strengthen the audit of the budgeting efforts to promote the financial budget reflects the concept of public *** financial, reflecting the public's intentions, reflecting the idea of financial management of what is taken from the people and what is used by the people, reflecting the principle of openness, fairness and equity, and to promote the degree of openness and transparency of the financial budget, let the The general public to become informed, decision-makers and supervisors of the government budget; secondly, to strengthen the audit of fiscal revenues, audit government liabilities around the fiscal revenues, to promote effective control of financial risks, pay attention to the reform of rural taxes and fees, and promote the national policy on reducing the burden on farmers and enterprises to put it into practice, in order to further stimulate the entrepreneurial enthusiasm of the people, and to enhance the power for the sustainable development of the economy; thirdly, to increase the fiscal expenditure Audit efforts, through the audit, to promote financial expenditure to increase investment in agriculture, science, education, culture and health, social security, environmental protection and ecological construction, and overheating of the economy, directly for the general competitive areas of the "offside" investment should be pressed down, out. Through financial audits, to promote financial management in accordance with the law, in accordance with the law, and constantly improve the level of financial management, financial management, to promote the use of financial funds to improve the efficiency.

Two, around the prevention and management of corruption from the source, increase the economic responsibility audit

Economic responsibility audit, as the "effective means of curbing corruption from the source", the party committees and governments at all levels attach great importance to the majority of cadres and the public have also paid great attention to the auditing department must do a good job in an important Work. Improve the quality of economic responsibility audit, so that the results of economic responsibility audit to meet the needs of different periods, different local party committees and governments on the assessment of the appointment of cadres, is the eternal theme of economic responsibility audit. Economic responsibility audit is the audit department for the party committee, the government with good, with the cadres of a fundamental work, but also audit organs in the construction of a harmonious society is an important work. First, the scientific determination of the audit object, should be based on the public letters and visits, the organization of the annual assessment of the department, the party committee and the government's transfer (appointment) intention to determine the audit object, in order to improve the quality of the audit and to expand the results of the audit; second is the scientific composition of the audit team, the audit of economic responsibility audit project audit tasks should be completed by the auditing authority of the business office *** with the auditing group can be composed of cross-functional office temporarily, first of all, because the audit professional is not a generalist, but also the auditing department in order to build a harmonious society. Because the audit professional is not a generalist, and economic responsibility audit project content involves all walks of life, only to draw the professional talents of various departments and offices to form an audit team, in order to meet the needs of the work; Secondly, it can be avoided to be audited by "engage in relations", in addition to the economic responsibility audit team can be absorbed by the disciplinary inspection and organization departments to participate in the personnel, due to the economic responsibility of the audit object list is made by the disciplinary inspection and organization departments to participate in the audit. Audit object list is put forward by the discipline inspection, organization departments, they have a more comprehensive understanding of the auditee's advantages, can make the audit work more targeted, in order to improve the efficiency of the audit, the discipline inspection, organization departments to participate in the audit team, can expand the audit field of vision, audit methodology, and is conducive to a comprehensive, objective and fair evaluation of the auditee's merits and demerits of the rights and wrongs, due to the discipline inspection, the organization of the department of the special status, you can Due to the special status of the disciplinary inspection and organization departments, the audit discipline and audit behavior can be taken seriously, the authority of the audit activities can be improved, and the deterrent effect of the economic responsibility audit can be further exerted; Thirdly, the "audit notification system" of economic responsibility is to be implemented comprehensively, including the notification to the auditee and the relevant personnel of the auditee's unit. "Inform" can be used in the auditee's unit posted "public notice", held in different forms by the auditee's unit cadres and staff to participate in the symposium and so on (should be representatives of the retired staff to participate). The content of the "notice" should include the purpose of the audit, the content of the audit, the scope of the audit, the approximate time of implementation of the audit, the members of the audit team, the discipline to be observed by the auditors, as well as the relevant provisions of the audit avoidance system, the communication and contact methods for reflecting the situation to the auditing authority or the auditors, and so on. At the same time the audit results should be within a certain range of feedback; Fourth, constantly improve the level of audit supervision, county (city) governor economic responsibility audit, not only to expand the surface, but also to improve the quality of the audit to promote the county (city) governor to seriously use the right to economic decision-making, economic management and supervision of the implementation of financial laws and regulations, and to promote the formation of the government for the people, the government of services and the rule of law government. Strengthen the relative concentration of power, discretionary power, involving "power, money, people" more departments, fields and links of the audit efforts to promote "power for the people, profit for the people," the formation of the concept; five is to pay attention to the use of the audit results, the use of the results of the audit Is the ultimate purpose of the economic responsibility audit, the audit authority should strive to promote the use of economic responsibility audit results, the establishment of regular or irregularly convened joint meeting of the economic responsibility audit specifically to listen to the economic responsibility audit project briefing system, on the audit of the problems identified, as well as analysis of the causes of the problems, the audit authority on the existence of the problem of the views of the audit authority, etc., the use of the method of verbal elaboration in the joint meeting of the audit of economic responsibility. Feedback to the participating leaders, the establishment of a regular check of the "audit results report", "audit decisions", "audit opinion" and other implementation of the system, to maintain the seriousness of the audit of legal instruments, so that the economic responsibility audit really play a role in "curbing corruption at the source", the formation of a good atmosphere for the people to support the audit of economic responsibility, supervision of the audit of economic responsibility. The good atmosphere.

Audit organs through the economic responsibility audit this carrier, in cadre management and supervision to play a unique role in promoting the leading cadres and cadres of integrity and self-discipline, and promote the standardization of the operation of administrative power, and promote the transformation of government functions, and promote the administration of the law and the ability to govern to promote the establishment of a corruption-free, industrious, pragmatic and efficient government, and play a due role in the construction of a harmonious society.

Three, around improving the efficiency of the use of construction funds, and deepen the audit of national construction projects

In order to stimulate domestic demand, economic development, the country has increased investment in infrastructure, in order to ensure the smooth development of the economy, the state of certain acts of infrastructure investment restrictions, etc. have deepened the audit of the national construction projects provide the basis for pointing out the direction of highlighting the national key engineering projects, the audit, and seriously investigate the national construction projects. Audit, seriously investigate and deal with national construction projects in the construction process of overestimation of the budget, misappropriation of construction funds, waste and loss of such acts, and promote the improvement of the efficiency of the use of national construction funds, and promote the strict implementation of national construction projects, "five systems", in order to achieve the protection of cadres and to prevent the occurrence of corruption, and promote the construction of a harmonious society. First, in the staff strength, audit legislation, audit operations should be a major breakthrough. As far as the city is concerned, the counties (cities) and districts have established a specialized audit institutions, equipped with professionals, the introduction of the relevant documents, but the quality of personnel is not high, the relevant provisions of the lack of strength and operational weakness, there are individual counties and the financial sector responsibilities unclear phenomenon, which have an impact on the audit of the national key engineering projects; Second, the audit funds to be reasonably resolved. Now the audit of national key projects is basically in the audit of the funds required to pay the financial part of the audit, which is inconsistent with the relevant provisions of the State, but also affect the image of the audit; Third, the audit surface needs to be expanded. Most counties and municipalities are required to invest in 200,000 yuan or more than 500,000 yuan of national construction projects must be audited by the auditing authority, but in fact can not be done; Fourth, the intermediary should be strengthened to audit the quality of inspection and supervision. Audit authorities due to their own strength, part of the national construction projects entrusted to intermediary institutions audit, but due to the economic interests of the carcass and other reasons, the audit quality is often not high.

Four, around the concern for people's livelihood and civil rights, to build a harmonious society for the service embodied in the whole process of auditing

Harmonious society is a society that can both stimulate social creativity and social justice, is a citizen both know how to safeguard the rights and interests of the democratic and rational and legitimate participation in the society. Therefore, to build a harmonious society, we must explore systems, mechanisms and safeguards to create a stable and orderly social environment, and we must combine the strengthening of the government's responsibility for social management with the improvement of social autonomy. Audit authorities should strive to build a harmonious society, must adhere to the fundamental interests of the broadest possible range of people as the basic focus of the implementation of the Audit Law, in the arrangement of audit projects, pay more attention to social hot spots, difficulties and focal points, social security funds, funds for the protection of persons with disabilities, land concessions, urban construction funds, special funds related to the "three rural areas", and relief and rehabilitation funds. "special funds and disaster relief funds as an audit of concern and the first to consider the object of supervision, at the same time, the key departments and key areas of the distribution of "money, materials, people" is also the focus of the audit object of the letters and visits from the public involved in the audit of the scope of responsibility, the restructuring of enterprises involved in the rights and interests of the workers, the leadership referred to the damage to the rights and interests of the workers, and the audit of the leadership referred to the audit of the social security fund. Damage to the leadership referred to the distribution of unfairness and other issues audit institutions should take a temporary project will be included in the audit project, the initiative to serve a harmonious society into the audit project arrangements. In the audit implementation process to do pre-audit publicity, stationed to be audited when open into the point of meeting, the end of the audit will be open briefing, so that the audit authority in the supervision of others at the same time, the implementation of the "sunshine operation", consciously accept the audited units and the supervision of the relevant masses, reflecting the openness, fairness and impartiality of the implementation of the audit of the masses of letters and visits, audit will be Unrestricted by time and scope, the whistleblower and the whistleblower is responsible for the establishment of a society of good faith, in the audit processing stage, to respect the views of the audit team, respect for the legal basis, respect for the actual audited units, so that the audit processing punishment before the facts are clear, the evidence is conclusive, reasonable and sensible to ensure that the audit decision to implement the audit recommendations to be adopted, and at the same time, to win the auditing authority to the social environment of harmony.

Through the audit of social security, poverty alleviation, science and technology, "three rural", education and other special funds related to the people's livelihood and civil rights, to expose and investigate and deal with the misappropriation, serious loss and waste and other issues, to safeguard the interests of the people and promote the harmonious development of the economy and society, and for the construction of a clean government, performance government, credit government, service-oriented government services.

Five.

Fifth, around the audit approach and method of change, to strengthen the construction of cadres

Audit organs to play a due role in building a harmonious society, the audit team should be placed in a prominent position. First, we must be strict governance audit team, enhance the ability of audit cadres to resist corruption and play the creativity of audit cadres. Iron still needs its own hard, only the audit cadres themselves clean and honest, audit can have the power to play the role of presiding over the "justice", to strengthen and improve the ideological and moral education, improve the audit cadres ideological and ethical level, build ideological and ethical defense; to strengthen and improve the work appraisal system, the audit cadres to comply with the "eight disallowances". To strengthen and improve the work assessment system, the audit cadres to comply with the "eight prohibited" discipline and the provisions of the relevant provisions of the party's clean government included in the assessment, and the results of the assessment of the cadres as a reward, punishment, promotion and appointment of an important basis for the purpose of restraining cadres from corruption; to strengthen and improve the audit of the internal control system, to avoid arbitrariness in the arrangement of the audit project, the audit of the forensic evidence and the reporting process of the "non-comprehensive nature of the". To strengthen and improve the internal control system construction of audit work, to avoid the arbitrariness of the audit project arrangements, audit evidence and reporting process "non-comprehensive", and audit treatment and punishment "non-democratic", in order to realize the organic combination of legal audit and ethical auditing; Secondly, we strive to realize the change of the audit mode, make full use of the means of investigation, to expand the influence of the audit, a large number of non-audit jurisdiction of the unit The second is to strive to realize changes in audit methods, fully utilize investigation means, expand the scope of audit influence, and include a large number of non-audit jurisdictional units in the scope of the audit survey, so as to make the audit closer to society and make the audit reflect a more comprehensive situation. Audit investigations are a powerful weapon for audit services to build a harmonious society. Audit approach to pay more attention to efficiency audits, due to institutional reasons, wasteful behavior in the economic field abounds, the audit should be through efficiency audits, find the reasons, find the right countermeasures to ensure that taxpayers pay the money used in the "knife". In the means of audit should be more encouraged to look for major clues for anti-corruption efforts to make their own achievements. In the audit goal should strive to return to the "one audit two help three to promote" up, through the audit to promote the reduction of corrupt behavior, to promote the reduction of irregularities and violations of discipline, to promote the efficiency of the use of funds to improve the promotion of the maintenance of financial discipline to improve the conscientiousness of the harmonious society to add a note; third is to increase the audit to deal with the penalties, to establish the authority of the audit to play the role of the audit should be played. Audit should play a role in the audit of the problems identified by the audit, to deal with the unit to deal with the unit to deal with the unit and the person responsible for the combination of equal importance to increase the handling of the person responsible for the efforts to increase to the relevant departments recommended to the person responsible for the strength of the administrative sanctions, the results of the audit should be gradually implemented in the social bulletin to increase the transparency of the audit results to improve the comprehensive utilization of the audit results of the community, and at the same time, with the help of the community, to promote the audit decision and the implementation of the audit recommendations, to build a harmonious society. Audit recommendations to implement the efforts to build a harmonious society is reflected in the audit of the law enforcement process.

Constructing a harmonious society should adhere to the people-oriented, from the system and institutions to ensure that governance for the people, and strive to establish a public *** service-oriented government, and strive to improve the ability to correctly deal with the contradictions and prevent social risks. Building a harmonious society is a long way to go, the audit organs should raise awareness, hard work, innovation, pragmatic, and strive to build a harmonious society to make their due achievements. (Author: Lian Haosong, Longquan Audit Bureau, Zhejiang Province)

Reference:

.

/g/20050713/1523199310.shtml