Chinanews, Beijing, October 23 (Reporter Liang Xiaohui) The 31st meeting of the 13th National People's Congress Standing Committee voted on the 23rd to pass the revised audit law.
The new law improves audit and supervision responsibilities, regulates audit and supervision behavior, and further enhances the effectiveness of audit supervision.
The new law mainly makes five changes.
The first is to strengthen the party's leadership over audit work, and consolidate and deepen the results of the audit management system reform.
The second is to improve the audit work reporting mechanism, and give better play to the supporting role of audit supervision to the supervision of the people's congress.
The amendment clearly stipulates that the audit work report should focus on the audit of budget implementation and performance, and report the audit of state-owned resources and state-owned assets in accordance with relevant laws and administrative regulations.
The third is to expand the scope of audit supervision and promote full audit coverage.
On the basis of the relevant audit scope stipulated by the current audit law, this revision includes state-owned resources, state-owned assets, major public engineering projects related to national and public interests, and the implementation of major national economic and social policies and measures into the scope of audit, and Clarify the legal status of the outgoing audit of natural resource assets of leading cadres.
The fourth is to optimize the means of audit and supervision and standardize the behavior of audit and supervision.
This revision adheres to the problem-oriented approach. On the one hand, it grants audit institutions the necessary authority to perform their duties and provides necessary guarantees for the smooth development of audit work; A series of institutional arrangements have been made for the supervision and restriction of personnel, and an increasingly perfect supervision and check-and-balance mechanism has been established.
The fifth is to strengthen the rectification of problems found in the audit and enhance the effectiveness of audit supervision.
This revision clarifies the rectification responsibility of the audited unit for the problems found in the audit, and the supervision responsibility of the people's governments at all levels, relevant competent authorities and auditing institutions on the rectification of the audited unit, and at the same time strengthens the use of audit results, stipulates audit results and rectifications The situation should be used as an important reference for assessing, appointing and dismissing, rewarding and punishing leading cadres, formulating policies, and improving systems.
The Audit Law is the basic law in the field of auditing. It was formulated in 1994 and was revised for the first time in 2006. This is the second revision.
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