Anhui focuses on the “biggest players in the country” and strengthens financial supervision from the perspective of state-owned grain enterprises

Anhui focuses on the "biggest players" starting from the pilot project of state-owned grain enterprises

Promote the integration and coordination of disciplinary inspection supervision and financial accounting supervision

　　Our reporter Guan Xiaopu

　　The Third Plenary Session of the 20th Central Commission for Discipline Inspection proposed to improve the coordination mechanism with intra-party supervision as the leading role and all types of supervision. As an important part of the party and state supervision system, financial and accounting supervision is the supervision of the financial, financial and accounting activities of state agencies, enterprises, institutions, other organizations and individuals in accordance with laws and regulations. It plays a fundamental role in the party and state supervision system. , supporting role. Anhui has deepened its exploration of the coordination and linkage between disciplinary inspection supervision and financial accounting supervision. In response to the corruption issues exposed in the field of grain purchase and sales, from September to November 2023, Bengbu and Xuancheng were selected to carry out a three-month financial accounting supervision of state-owned grain enterprises. Work pilot, strive to promote the special rectification of corruption issues in the field of grain purchase and sales, maintain and manage the "Jianghuai Granary", and contribute to ensuring national food security.

Food security is "the most important thing in the country". We should start from the perspective of state-owned grain enterprises and strengthen financial and accounting supervision.

　　From October 1996 to December 2019, during his tenure in the Anhui Provincial Grain System, Xu used his authority and influence to provide long-term assistance to relevant units and individuals in the adjustment of grain reserve plans and targeted sales, grain acquisitions, and grain equipment purchases. Assistance was provided in terms of subsidies and subsidies for the construction and maintenance of storage facilities, and the amount of bribes received amounted to 2.3719 million yuan.

　　"This case shows the characteristics of a long span of bribery and frequent bribery. A provincial grain enterprise bribed Xu 17 times in total, and a grain depot in Bengbu bribed him 29 times. The fundamental reason for Xu's path to corruption is that he Abandoning the original mission and ignoring party discipline and state laws, but from the perspective of financial and accounting supervision, there are two reasons worthy of attention." According to the analysis of the responsible comrades of the Sixth Discipline Inspection and Supervision Office of the Anhui Provincial Commission for Discipline Inspection, first, the lack of transparency in food-related policies makes temporary and emergency grain policies have become the hardest hit areas for power rent-seeking; second, the role of financial and accounting supervision has not been fully exerted, and it has failed to form effective supervisory synergy with the grain reserve authorities, audit departments, policy financial institutions, etc., such as extended supervision of storage enterprises The inspection coverage is small, and there are few clues to proactively identify problems.

　　The "Opinions on Further Strengthening Financial and Accounting Supervision" issued by the General Office of the CPC Central Committee and the General Office of the State Council in 2023 pointed out that we should adhere to improving the party and state supervision system as the starting point, taking inner-party supervision as the leading factor, highlighting the political attributes, strict financial and economic discipline, and improving financial and accounting supervision. system, improve the working mechanism, enhance the efficiency of financial and accounting supervision, promote the coordination of financial and accounting supervision and other types of supervision, and promote the improvement of a supervision system with unified leadership of the party, comprehensive coverage, authority and efficiency.

　　"The focus of financial and accounting supervision in the new era is mainly reflected in the 'three more prominent' to protect the healthy development of my country's socialist market economy." Xiang Zhongsheng, leader of the Discipline Inspection and Supervision Team of the Anhui Provincial Commission for Discipline Inspection and Supervisory Committee in the Provincial Department of Finance, said, The first is to put more emphasis on ensuring the implementation of major decisions and arrangements of the Party Central Committee and the State Council, which is the primary task of financial supervision; the second is to put more emphasis on strengthening the rigid constraints of financial disciplines; the third is to put more emphasis on cracking down on financial accounting violations.

　　Food security is “the most important thing in a country”. In January 2023, the Central Commission for Discipline Inspection and the State Supervision Commission made special arrangements to continue to deepen the rectification of corruption in the field of grain purchase and sales. In this regard, under the guidance of the Anhui Provincial Commission for Discipline Inspection and the Provincial Department of Finance, the investigation focused on the grain-related disciplinary and illegal cases and exposed the chaotic financial management of some state-owned grain enterprises, the frequent occurrence of corruption and misappropriation of public funds, and the out-of-control financial system. Highlight problems and select state-owned grain enterprises as the entry point to deepen special rectification and strengthen financial and accounting supervision.

　　"Financial and accounting supervision can start from the source of economic business and provide relevant evidence for disciplinary inspection and supervision, which is conducive to improving efficiency. Discipline inspection and supervision is conducive to optimizing the financial management system and promoting efficient resolution of problems." The Sixth Discipline Inspection and Supervision Commission of the Anhui Provincial Commission for Discipline Inspection Relevant comrades in charge of the office said that strengthening the coordination and linkage between disciplinary inspection and supervision and financial and accounting supervision is particularly important for state-owned grain enterprises with frequent capital flows, large flows, rapid changes, and many links.

Highlight the main line of fund management and focus on key areas of financial and accounting supervision to provide clear basis for finding problems, analyzing root causes, preventing risks and plugging loopholes.

　　From September to November 2023, the Anhui Provincial Department of Finance, in conjunction with the Provincial State-owned Assets Supervision and Administration Commission, the Provincial Grain and Material Reserves Bureau, and the Agricultural Development Bank of China Anhui Branch, selected Bengbu and Xuanzhou, which have many state-owned grain companies and a large amount of money involved. Two provincial cities in the city have launched pilot projects for financial and accounting supervision of state-owned grain enterprises.

　　"This is an important measure to strictly enforce financial discipline and maintain financial order. It is also a useful attempt to integrate and coordinate disciplinary inspection supervision and financial accounting supervision." Xiang Zhongsheng introduced that the pilot work highlights the main line of fund management and pays close attention to the quality of accounting information and the performance of fund use. , credit fund management, internal control construction and other key areas of financial supervision, providing a clear basis for finding problems, analyzing root causes, preventing risks and plugging loopholes.

　　Only by ensuring that we do not go through the motions can we help enterprises achieve normal and long-term governance. Xiang Zhongsheng explained that accounting information quality inspection can discover problems in corporate asset management, accounting processing, basic accounting work, etc., and help enterprises standardize financial management and maintain the safety of state-owned assets; fund use performance and credit fund management inspections can discover corporate funds Management issues help enterprises standardize operations within the scope of financial laws and regulations and give full play to the effectiveness of capital use; internal control construction inspections can identify problems such as imperfect corporate systems and inadequate implementation, help enterprises improve mechanisms, strengthen internal controls, and achieve financial and accounting supervision Basic and long-term supervision goals.

　　Gao Yunguo, deputy director of the First Discipline Inspection and Supervision Office of the Xuancheng Discipline Inspection Commission, told reporters that at the beginning of the pilot work, some companies still had some ideological concerns. "Some people feel that they have previously accepted a special audit on corruption in the field of grain purchase and sales, and 'the problems were found and rectified, and those who should deal with them have also been dealt with.' So they carry out another financial supervision, holding on to the problems that have been discovered, and want this explanation That explanation will have some impact on normal operations."

　　These concerns were quickly dispelled. Each inspection team made full use of the results of preliminary inspections and audits to focus on the implementation of financial laws and regulations, the construction and implementation of internal control systems, and other aspects to find loopholes and weak links in the system. They also provided professional opinions on improving internal management systems and improving work standards, winning the trust of enterprises. support and understanding. Leaders of many companies said: "The inspection team started with the company's internal management system and business processes, found problems, made suggestions, filled loopholes, and eliminated hidden dangers, which provided a lot of help for our legal and compliant operations."

　　This pilot work implemented three levels of inspection and correction: self-inspection, re-inspection, and spot inspection, striving to conduct thorough inspections without leaving anything behind. In the self-examination stage, in accordance with the principle of comprehensive coverage, relevant enterprises will carry out all-round financial and accounting supervision, self-examination and self-correction around the implementation of financial laws and regulations, finance and self-owned fund management. During the review stage, the Finance Bureau of the pilot city, together with the local State-owned Assets Supervision and Administration Commission, the Grain Reserves Bureau and the Agricultural Development Bank of China, formed a review team to select typical enterprises to carry out review in accordance with the principle of coverage of no less than 30%, focusing on the quality of self-inspection work and the implementation of rectifications, and leading from point to point. , Promote correction through inspection and improve the quality and efficiency of supervision. During the spot inspection stage, the Provincial Department of Finance will work with relevant units to form a key spot inspection team to select enterprises with fewer self-inspection problems and those that have not been re-inspected at the municipal level to conduct in-depth "penetrating" inspections.

　　In practice, the pilot areas insist on carrying out rectification work throughout the entire process. Through the promotion of stubble in each link, the enterprise's ideological understanding has been further improved, and it has played a positive role in promoting the rectification of problems found in inspections, drawing inferences from one example and establishing rules and regulations.

　　"Such a work process that is interlocking and gradually upgraded, with one level following the next level, procedurally ensures the standardization and accuracy of this pilot work, not only urges relevant units to strengthen supervision by superiors, but also effectively improves The company's self-examination, self-correction and risk prevention capabilities." said Lu Yan, deputy secretary of the Bengbu Municipal Commission for Discipline Inspection and deputy director of the Supervisory Committee.

Promptly correct non-compliant financial handling methods, urge the rectification of lax financial management issues, and handle illegal activities in accordance with the law

　　A company's long-term accounts payable were not cleared in time, including accounts payable of 3.4167 million yuan, advance receipts of 349,300 yuan, and other payables of 20.2708 million yuan. This plan will be accounted for according to the age classification and withdrawal ratio in accordance with regulations; a company The inventory count account is inconsistent with the actual balance. The balance of "Packaging - Sacks" in the account has been 374,843.85 yuan since the beginning of 2016. As of the inspection date, it is still listed in the account and has not been adjusted according to the actual number. This has been declared and reviewed in accordance with the state-owned assets disposal process. and approval, included in the profit and loss of previous years; a company's vehicle fuel card recharge did not include an application form and last period's fueling details, and vehicle maintenance did not include a repair (maintenance) application form. There were problems such as lack of prior approval and incomplete reimbursement information. It has been Develop relevant application procedures and standardize reimbursement management procedures...

　　In 3 months, the pilot work found a total of 192 problems in policy implementation, project management, finance and other aspects, including 117 problems found in provincial key spot inspections and 75 problems found in municipal self-inspections. The cumulative amount involved was relatively large, and Transferred 6 clues to the case.

　　"The pilot work has severely cracked down on illegal activities such as forging accounting books, fictitious economic businesses, abusing accounting standards, and preparing false financial accounting reports, and has achieved remarkable results." Gao Yunguo said that first, non-compliant financial handling methods were corrected in a timely manner. Some companies have problems such as failure to implement the new Accounting Standards for Business Enterprises, inaccurate corporate accounting, and corporate claims that have not been processed for a long time. For example, if a company's business dealings are bankrupt, the general debt repayment rate is 0%, and other receivables related to the company's accounts are 1 million yuan, and the asset loss reporting and disposal procedures are not started in a timely manner, the company's rectification stage will carry out "bad debt losses" in accordance with the system specifications. "Account processing. The second is to urge the rectification of the problem of lax financial management. Some enterprises lack the fund approval process, and some enterprises have phenomena such as "one pen" approval and "no approval". For example, the fund payment of a company is all approved by the general manager "with one pen". The relevant managers, department reviewers, financial reviewers, etc. have not performed the signature review procedures. At the same time, large amounts of funds such as agricultural-related funds, electricity bills, and production wages are There is a phenomenon of frequent cash payments, and the company has improved financial approval and cash management systems during the rectification stage. The third is to deal with illegal activities in accordance with the law. The accounting agency hired by an individual enterprise does not have agency accounting qualifications and violates the relevant provisions of the Accounting Law of the People's Republic of China. The enterprise shall promptly terminate the agency accounting business with the undertaking agency during the rectification stage, and the undertaking agency shall also be dealt with in accordance with the law.

　　"With the joint efforts of all parties, the pilot work has provided useful reference for full implementation. In 2024, the financial and accounting supervision of state-owned grain enterprises will be fully rolled out across the province." The relevant responsible comrades of the Sixth Discipline Inspection and Supervision Office of the Anhui Provincial Commission for Discipline Inspection and Supervision concluded. According to relevant experience, the first is to highlight the main line of fund management, pay close attention to key areas of financial supervision such as accounting information quality, find and analyze problems, and provide a basis for promoting the improvement of systems and mechanisms; the second is to horizontally explore the establishment of a coordination mechanism for discipline inspection and supervision and financial supervision, Vertically, departments at the provincial and municipal levels, as well as relevant discipline inspection and supervision agencies, are responsible for their respective responsibilities according to time nodes and make joint efforts; third, they must carefully carry out self-examination, re-inspection, and spot inspection to ensure that there are no omissions and no blind spots; The fourth is to integrate publicity and guidance, front-line investigations, extended research, and mechanism improvement into the entire process of the pilot work, and achieve work results that prevent blockages and prevent blockages.

Form a working pattern that works in the same direction and promotes each other

　　During a random inspection, the Anhui Provincial Department of Finance discovered that a city's Grain and Material Reserve Co., Ltd. had colluded with a private enterprise to cause the loss of state-owned assets. It immediately worked with the discipline inspection and supervision team of the Provincial Department of Finance to sort out and screen the private enterprise in a timely manner for defrauding the public by falsely reporting projects. As a clue to the problem of corporate capital contributions, the funds were reported to the Provincial Working Group Office for the Special Rectification of Corruption in the Field of Grain Purchase and Sales.

　　"The important problem clues discovered in the pilot were handed over to the disciplinary inspection and supervision agencies in a timely manner, and the root causes were identified, which laid a solid foundation for subsequent in-depth investigations and the establishment of rules and regulations." The relevant responsible comrades of the group said. In order to explore and establish relevant system regulations, the Discipline Inspection and Supervision Group worked with the Seventh Discipline Inspection and Supervision Office of the Provincial Commission for Discipline Inspection and the Provincial Department of Finance to draft relevant system documents on the basis of conducting written surveys, on-site surveys, and holding symposiums.

　　The document emphasizes that it is necessary to accurately grasp the specific path to promote the coordination of discipline inspection supervision and financial accounting supervision, establish and improve working mechanisms such as information communication, clue handover, collaborative supervision, and result sharing, build a closed loop of supervision, and form a system that works in the same direction and promotes each other. Work pattern.

　　Taking the clue transfer mechanism as an example, if various financial and accounting supervision entities receive or discover clues about suspected violations of disciplines, official violations, or official crimes that are accepted by the disciplinary inspection and supervision agencies, they should issue formal documents after the unit reaches a conclusive opinion. Transfer it to the disciplinary inspection and supervision agency in the form of a formality.

　　Taking the achievement sharing mechanism as an example again, the disciplinary inspection and supervision agencies found typical common problems in key areas such as financial capital supervision, state-owned asset disposal, government procurement, public resource transactions, and accounting evaluation supervision during supervision and inspection, and issued a notice to relevant units. While supervising the rectification in the supervision proposal, a copy of the problem situation should be sent to the financial department.

　　Financial and accounting supervision has professional advantages and can promptly dig out deep-seated hidden variation problems and improve the accuracy of finding clues to problems; disciplinary inspection and supervision occupy a backbone position in the party and state supervision system, with high authority and seriousness, which is conducive to Promote the efficient resolution of problem clues and further strengthen the rigid constraints of financial discipline. "Both have their own strengths, complement each other, are coordinated and seamlessly connected, and can form a joint force to improve discipline and anti-corruption, supervise and restrict power, and better transform institutional advantages into governance efficiency." The Sixth Discipline Inspection Commission of the Anhui Provincial Commission for Discipline Inspection The relevant responsible comrade of the Supervision Office said.

　　According to the relevant responsible comrades of the Discipline Inspection and Supervision Team of the Anhui Provincial Commission for Discipline Inspection and Supervision in the Provincial Department of Finance, it is necessary to further strengthen the coordination between discipline inspection and supervision and financial and accounting supervision: First, further improve the supervisory position and firmly grasp the discipline inspection and supervision and financial and accounting supervision. The political attributes of the Party, focusing on the implementation of the spirit of the eight central regulations, correcting the "four styles", rectifying corruption and unhealthy tendencies around the people, and punishing corruption, etc. are strictly supervised; the second is to further strengthen the top-level design and deal with major issues from the institutional level Consultation and analysis, handing over clues on disciplinary and illegal issues, and supervision of the "second half of the article" will be standardized, changing individual operations into coordinated operations, and opening up the "last mile" of coordination; third, further improving the effectiveness of discipline and law, strengthening Restrict and supervise the exercise of public power in the financial and economic fields, pay close attention to problems in budget management and execution, people's livelihood projects, state-owned asset disposal and other fields, jointly identify clues, and severely crack down on disciplinary and illegal activities.

　　"Both disciplinary inspection supervision and financial accounting supervision are important components of the party and state supervision system. The two must strengthen linkage to achieve information sharing, results sharing, rectification and reform, and fully release the superimposed effect." Deputy Secretary of the Xuancheng Discipline Inspection Commission and Supervisor Yang Shusheng, deputy director of the committee, said. (China Discipline Inspection and Supervision News)