Providing legal guarantee for strengthening audit supervision -- Interpretation of the newly revised audit law by the relevant person in charge of the Audit Office
2021-10-25
The decision on Amending the audit law was adopted at the 31st meeting of the Standing Committee of the 13th National People's Congress on the 23rd. The decision shall enter into force as of January 1, 2022. The newly revised Audit Law provides legal guarantee for strengthening audit supervision and improving audit system. As the basic law in the audit field, what is the background and necessity of the revision of the audit law? What is the general idea to follow? What are the main contents of the modification? Focusing on these issues of widespread concern, the reporter interviewed the relevant person in charge of the audit office on the 23rd. Adapt to the new situation and new requirements, and further improve the audit system Q: what is the background and necessity of the revision of the audit law? A: the audit law came into force on January 1, 1995. The first amendment was made on February 28, 2006. This is the second amendment. Since the implementation of the audit law for more than 20 years, it has played an important role in ensuring that audit institutions independently exercise audit supervision power according to law, safeguarding national economic security, promoting deepening reform, promoting the rule of law and promoting the construction of a clean government. However, with the rapid development of China's economy and society, great changes have taken place in the audit environment, audit objects and audit contents. The CPC Central Committee and the State Council have put forward higher requirements for audit work, all sectors of society have more expectations for audit work, and audit theory and practice are constantly innovating and developing. The current audit law can not fully adapt to the development of the situation, so it is urgent to modify and improve it. To sum up, the necessity of amending the audit law mainly has three points: first, the need to implement the decisions and arrangements of the Party Central Committee and the State Council on audit work. Since the 19th CPC National Congress, the CPC Central Committee has made major decisions and arrangements to reform the audit management system, emphasized the construction of a centralized, unified, comprehensive, authoritative and efficient audit supervision system, and established the central audit committee. The CPC Central Committee and the State Council issued a number of important documents calling for the improvement of the audit system. At present, the top-level design of audit supervision is progressing smoothly and has achieved remarkable results. Therefore, it is necessary to make the relevant propositions of the party become the will of the state through legal procedures and raise the achievements of audit management system reform into law. Second, better serve the needs of economic and social development and promote the modernization of national governance. Audit is an important part of the supervision system of the party and the state. It plays a very important role in promoting the modernization of the national governance system and governance capacity. With the continuous expansion of the scope of audit supervision, the responsibilities of audit institutions stipulated in the current audit law can no longer meet the needs of full audit coverage practice. Therefore, a clear definition should be made according to the requirements of the Party Central Committee and the spirit of the constitution, so as to provide a solid legal guarantee for audit institutions to better play their role. Third, the need for audit institutions to perform their duties according to law. Auditing according to law is the basic principle of audit supervision. On the one hand, by revising the audit law, we can solve the problems that the existing audit authority and means are difficult to ensure the full performance of audit supervision duties and restrict the full play of audit supervision role; On the other hand, strengthen the supervision and restriction of audit institutions and auditors, and standardize the operation of audit power. At the same time, some mature experience and practices formed by the bold exploration and innovation of audit institutions at all levels in their work also need to be fixed in the form of law. Follow the four "insistences" and earnestly improve the audit supervision mechanism Q: what is the general idea of the revision of the audit law? A: we must adhere to the following principles in the revision of Xi Jinping's new socialist China's thought of socialism with Chinese characteristics. First, we must uphold the party's leadership and push the Party Central Committee to promote the legalization of the reform of the auditing management system and give full play to the important role of auditing in the party and state supervision system. Second, adhere to the constitution as the basis, improve the scope of audit supervision under the constitutional framework, optimize the means of audit supervision, and enhance the independence and credibility of audit supervision. Third, adhere to the unity of practical exploration and institutional norms, and turn the mature good experience and good practices in audit work since the 18th CPC National Congress into law. Fourth, adhere to the problem orientation, focus on the actual work needs, and strive to solve the outstanding problems encountered in the audit work. Build a centralized, unified, comprehensive, authoritative and efficient audit supervision system Q: what are the main changes in the audit law? A: the revision of the audit law focuses on three aspects. First, adhere to the centralized and unified leadership of the Party Central Committee over the audit work, and improve the operation mechanism of the Party led audit work. In order to consolidate and deepen the achievements of the reform of the audit management system and implement the strengthening of the party's leadership in all links of the whole process of audit work, the newly revised audit law adds provisions in the general provisions, adheres to the leadership of the Communist Party of China on audit work, and constructs a centralized, unified, comprehensive, authoritative and efficient audit supervision system. Second, improve the audit supervision responsibilities and build a comprehensive audit work pattern. In order to expand the breadth and depth of audit supervision and eliminate the blind spot of supervision, the newly revised Audit Law includes state-owned resources, state-owned assets, major public works projects related to national and public interests and the implementation of major national economic and social policies and measures on the basis of the relevant audit scope stipulated in the current audit law, And clarify the legal status of the outgoing audit of natural resources assets of leading cadres. Third, adhere to the consistency of rights and responsibilities and form an authoritative and efficient audit operation mechanism. The newly revised audit law not only gives audit institutions the necessary authority and measures to compact the responsibility of audited units to cooperate with audit, but also puts forward new requirements in strengthening the self construction of audit institutions, standardizing audit supervision behavior, responding to "who will supervise audit institutions". In addition, it also defined the rectification responsibilities of the audited units for the problems found in the audit, stipulated the supervision responsibilities of governments at all levels, relevant competent authorities, units and audit institutions for the rectification of the audited units, and improved the application mechanism of audit results and their rectification. We will put what we have learned into practice and solidly promote the implementation of the newly revised audit law Q: after the revision of the audit law, what measures will audit institutions take in learning, publicity and implementation? A: the vitality of law lies in implementation, and the authority of law lies in implementation. First of all, we should strengthen learning and training. Audit institutions at all levels and the majority of auditors should seriously study, deeply understand and fully understand the newly revised audit law. Incorporate the newly revised audit law into the training system of auditors, so as to accurately grasp its spiritual essence and work requirements. Secondly, we should timely start the supporting work of legislation. The National Audit Office will timely study and put forward relevant supporting measures and implementation requirements according to the main contents of the revision of the audit law. Local audit institutions at all levels shall, in accordance with the unified requirements of the National Audit Office, do a good job in relevant cooperation and research, and actively provide suggestions and opinions. Thirdly, we should earnestly perform our duties according to law. Audit institutions at all levels and the majority of auditors should strengthen the supervision and restriction on the operation of audit power, standardize audit behavior, and ensure that audit results are objective, fair and realistic. At the same time, strengthen the responsibility, carry out in-depth research-based audit, continuously improve the quality and level of audit work, and strengthen the tracking, supervision and inspection of the rectification of audit problems, so as to improve the effect of audit supervision with effective audit rectification. (outlook new era)
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