responsibilities and audit jurisdiction of audit institutions

1. responsibilities of audit institutions?

according to the provisions of the audit law and the regulations on the implementation of the audit law, the responsibilities of audit institutions are as follows:

1. The National Audit Office and local audit institutions directly conduct the following audits. ?

(2) the budget implementation and final accounts of the people's governments at lower levels and the management and use of extra-budgetary funds. ?

(3) the financial revenues and expenditures of state organs, armed forces, political parties, social organizations, state-owned enterprises and institutions that have a direct relationship with the financial department of the people's government at the corresponding level. ?

(4) assets, liabilities, profits and losses of state-owned financial institutions. State-owned financial institutions include: national policy banks, state-owned commercial banks, state-owned non-bank financial institutions, banks or non-bank financial institutions in which state-owned assets occupy a controlling or leading position. ?

(5) Enterprises in which state-owned assets occupy a controlling or leading position. These enterprises include: enterprises with state-owned capital accounting for more than 5% (inclusive) of the total capital of enterprises; State-owned capital accounts for less than 5% of the total capital of an enterprise, but state-owned assets investors actually have control over the enterprise. ?

(6) budget implementation and final accounts of national construction projects (including capital construction projects and technical transformation projects), and financial revenues and expenditures of construction, design, construction, procurement and other units directly related to national construction projects. ?

(7) financial revenues and expenditures of social security funds, social donation funds, environmental protection funds and other relevant funds and funds managed by government departments and social organizations entrusted by the government. The social security funds here include social insurance funds such as pension, medical care, work injury, unemployment and maternity, social relief funds such as relief, disaster relief and poverty alleviation, and social welfare funds for developing social welfare undertakings. ?

(8) financial revenues and expenditures of aid and loan projects of international organizations and foreign governments.

(9) Other audit matters that should be conducted by audit institutions as stipulated by laws and administrative regulations. ?

2. The financial revenue and expenditure of the central bank can only be audited by the National Audit Office, but not by local audit institutions. ?

3. Audit institutions at all levels shall, under the leadership of the chief executive of the government at the corresponding level, audit the implementation of the budget at the corresponding level, and then submit audit results reports to the people's government at the corresponding level and the audit institutions at the next higher level. ?

4. Entrusted by the people's government at the corresponding level, submit an audit report on budget implementation and other financial revenues and expenditures at the corresponding level to the Standing Committee of the People's Congress at the corresponding level. ?

5. Audit institutions may conduct special audit investigations to relevant localities, departments and units on specific matters related to national financial revenue and expenditure, and report the audit findings to the people's government at the same level and the audit institutions at the next higher level. ?

6. entrusted by the cadre management department, the audit institutions conduct economic responsibility audits of party and government leading cadres and leading cadres of state-owned enterprises during their term of office, and the audit results serve as one of the basis for the promotion, dismissal and appointment of cadres. ?

7. Guide and supervise the internal audit. ?

8. supervise the audit quality of social audit (audit firms and accounting firms). ?

second, the audit jurisdiction?

Audit jurisdiction refers to the system of how audit institutions determine the scope of their respective audit objects. ?

determining the audit jurisdiction has three meanings: first, it is helpful for audit institutions to clarify their respective audit responsibilities, perform their respective duties, strengthen audit supervision, avoid mutual prevarication and disputes, and prevent unnecessary repeated audits; Second, it is helpful for the audited entity to know which audit institution it should accept, enhance its consciousness of accepting the audit, and better cooperate with the work of the audit institution; Third, it is conducive to the audited units and all sectors of society to supervise and evaluate the work of audit institutions in a targeted manner, and to promote audit institutions to continuously improve audit quality and work efficiency. ?

Audit jurisdiction and court jurisdiction are both called jurisdiction, but they are different. The jurisdiction of courts refers to the division of powers between courts to accept cases of first instance. Cases of first instance include criminal, civil and administrative cases of first instance. The main differences between them are as follows: first, the main body is different. The subject of audit jurisdiction is the audit institution; The main body under the jurisdiction of the court is the people's court. Second, the content of jurisdiction is different. The content of audit jurisdiction is the audit project; The content under the jurisdiction of the court is the case of first instance. Third, the principles of determining jurisdiction are different. Audit jurisdiction is determined in accordance with the principle of the financial and financial affiliation of the audited entity or the supervision and management of state-owned assets; The principles of court jurisdiction mainly include the principle of facilitating the litigation of the parties and the principle of facilitating the handling of cases by the people's courts, and the principles of criminal case jurisdiction are different from those of civil and administrative cases. ?

the determination of audit jurisdiction between audit institutions shall be handled in accordance with the provisions of paragraphs 1 and 2 of Article 28 of the Audit Law. According to the regulations, the auditing organ shall determine the scope of audit jurisdiction according to the financial and financial affiliation of the audited entity or the supervision and administration of state-owned assets. If there is any dispute between audit institutions on the scope of audit jurisdiction, it shall be determined by the audit institution at a higher level. These are the three principles of determining audit jurisdiction, namely, the principle of financial and financial subordination; Principles of supervision and management of state-owned assets; Designated jurisdiction principle. In practice, the scope of audit jurisdiction is generally determined according to the financial and financial affiliation; When the financial and financial affiliation is unclear or there is no financial and financial affiliation, it shall be determined according to the supervision and management relationship of state-owned assets; Where there is a dispute between audit institutions over audit jurisdiction, the jurisdiction shall be designated by the audit institution at the next higher level. In accordance with the Interim Provisions on the Division of Audit Jurisdiction of Audit Institutions of the National Audit Office, the jurisdiction of the audited entity whose state-owned assets occupy a controlling or leading position shall be determined according to the shares held by the state-owned entity. ?

(1) the principle of financial and financial subordination?

according to the provisions of the budget law, China implements a financial management system of one-level government budget, and * * establishes five-level budgets for the central government, provinces, autonomous regions and municipalities directly under the central government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts, municipal districts, townships, nationality townships and towns. The budget of the central government (hereinafter referred to as the central budget) consists of the budgets of various central departments (including directly affiliated units, the same below). The central departments here refer to the state organs, armies, political party organizations and social organizations that have direct budgetary contributions and allocations with the Ministry of Finance, and are not limited to ministries and commissions in the State Council; Directly affiliated units refer to enterprises and institutions that have direct budget payment and appropriation relations with the Ministry of Finance. The local budget consists of the total budgets of all provinces, autonomous regions and municipalities directly under the Central Government. Local budgets at all levels are composed of the government budget at the same level (hereinafter referred to as the budget at the same level) and the total budget at the next level; If there is only a budget at the next level, the total budget at the next level refers to the budget at the next level. If there is no budget at the next level, the total budget refers to the budget at the same level. The budgets of local governments at all levels are composed of the budgets of various departments at the same level (including directly affiliated units, the same below). The departments at the corresponding level here refer to local state organs, political party organizations and social organizations that have direct budgetary contributions and allocations with the financial departments of the governments at the corresponding levels, and are not limited to the departments of the people's governments at the corresponding levels; Directly affiliated units refer to enterprises and institutions that have a direct relationship with the financial department of the government at the same level in budget payment and appropriation. In this way, it constitutes the financial subordinate relationship between the departments at the same level and the government at the same level. The budget of each department at the same level is composed of the budgets of the units under the department, thus forming the financial subordinate relationship between the subordinate units and the superior departments. The composition of final accounts stipulated in the Budget Law is consistent with that of the budget. According to the principle of financial and financial subordination, the financial relationship of a department belongs to which level of government, and the financial relationship of a unit belongs to which level of department, then the department and unit are the audit jurisdiction of the auditing organ at that level. If the financial relationship between the central departments is subordinate to the central finance, it is within the audit jurisdiction of the National Audit Office. The financial relationship of provincial departments belongs to the provincial government finance, which is the audit jurisdiction of provincial audit institutions. And so on. Subordinate units of the local central departments, because of their financial relationship under the central departments, should be within the audit jurisdiction of the National Audit Office, not the audit jurisdiction of local audit institutions. For example, the local branches of the People's Bank of China, enterprises and institutions whose financial relations are subordinate to the central departments, etc., are all within the audit jurisdiction of the National Audit Office. At the same time, it should be clear that according to the principle of financial subordination, the audit jurisdiction of audit institutions at all levels includes the financial revenues and expenditures of lower-level governments in addition to the financial revenues and expenditures of various departments at the same level; Since there is no audit institution in the township government, the financial revenues and expenditures of the township government and its departments are within the audit jurisdiction of the county-level audit institutions. ?

(2) the principle of state-owned assets supervision and management?

This is a new principle in the Audit Law to determine the scope of audit jurisdiction. It meets the requirements of economic system reform and the establishment of a socialist market economic system. The separation of government from enterprise requires the government to change its functions and no longer directly manage enterprises. In this way, the number of state-owned enterprises without competent departments has gradually increased. These enterprises have no financial and financial affiliation with the government and departments, and the audit jurisdiction cannot be determined by the principle of financial affiliation. However, their state-owned assets are supervised and managed by institutions or departments authorized by the state, which forms the supervision and management relationship of state-owned assets. The state-owned assets of a unit are supervised and managed by the state-authorized investment institution or the state-authorized investment department, and its financial revenue and expenditure belong to the audit jurisdiction of the audit institution that has audit jurisdiction over the authorized investment institution or the authorized department. If the state-owned assets of a unit are under the supervision and management of the central department, they shall be audited by the Audit Office; If it is under the supervision and management of local departments, it shall be under the audit jurisdiction of local audit institutions. ?

(3) the principle of designated jurisdiction?

the principle of designated jurisdiction refers to the principle that when two or more audit institutions have disputes over the division of audit jurisdiction, the audit jurisdiction shall be determined by the audit institutions at higher levels. There are many reasons for disputes over audit jurisdiction among audit institutions, such as using different audit jurisdiction standards, competing for jurisdiction, or shirking each other. This must be designated by the superior audit institution with the same jurisdiction. If there is a dispute between the Audit Bureau of County A and the Audit Bureau of County B on audit jurisdiction, if the two counties belong to a city divided into districts, the jurisdiction shall be designated by the Municipal Audit Bureau; If it does not belong to a city, but belongs to a province, it will be designated by the provincial audit office for jurisdiction; If the two counties do not belong to the same province, they will be designated by the Audit Office for jurisdiction. The principle of designated jurisdiction embodies the audit management system in which the audit business is dominated by the leaders of higher audit institutions. ?

(4) transfer of audit jurisdiction?

in addition to the above three principles, the third paragraph of Article 28 of the Audit Law also stipulates the transfer of audit jurisdiction. This paragraph stipulates: "Audit institutions at higher levels may authorize audit institutions at lower levels to audit the audit matters specified in the second paragraph of Article 18 to Article 25 of this Law within their audit jurisdiction; Audit institutions at higher levels can directly audit major audit matters within the audit jurisdiction of audit institutions at lower levels, but unnecessary repeated audits should be prevented. " It should be noted that the audit matters within the audit jurisdiction of the higher audit institutions are authorized to be audited by the lower audit institutions, which are limited to the audit matters stipulated in Article 18, paragraph 2 to Article 25 of the Audit Law, that is, the audit of the financial revenues and expenditures of state-owned financial institutions, state institutions, state-owned enterprises, national construction projects, social security funds managed by government departments and social organizations entrusted by the government, social donation funds, international organizations and foreign government aid or loan projects. Audit institutions at lower levels shall not be authorized to audit financial revenues and expenditures and financial revenues and expenditures of the central bank. The audit institutions at higher levels directly audit the audit matters within the audit jurisdiction of the audit institutions at lower levels. There are no more restrictions, just to prevent unnecessary repeated audits. ? In addition, the Interim Provisions on the Division of Audit Jurisdiction of Audit Institutions makes specific provisions on the division of audit jurisdiction according to the provisions of the audit law and combined with specific circumstances. What needs to be explained is: First, the auditees whose state-owned assets occupy a controlling position or a leading position shall determine the audit jurisdiction according to their shares. If it belongs to the joint investment of the central and local governments, and the shares held by the central unit are greater than or equal to the shares held by local units, it shall be audited and governed by the National Audit Office; If the shares held by the central unit are less than those held by the local authorities, they shall be audited and governed by the dominant local audit institutions. Second, the national construction projects (including technological transformation projects), the implementation of the owner system, the ownership of audit jurisdiction is consistent with the owner's audit jurisdiction, and the owner's audit jurisdiction is determined according to its financial and financial affiliation or the principle of state-owned assets supervision and management. Without the implementation of the owner system, or the construction projects invested by the central and local governments, as well as the economic entities established by state-owned enterprises and institutions, the jurisdiction shall be determined by referring to the above provisions. Third, the loan and aid projects of the World Bank, Asian banks, other international organizations and foreign governments that should be audited by the central government or by the National Audit Office according to the loan agreement shall be under the jurisdiction of the National Audit Office, but audit institutions at lower levels may be authorized to audit.