ENVIRONMENTAL AUDITING

 

 

第一部分中国国情概况：

Part 1: China Factfile　

 

一、基本情况

1. China in Brief

 

（一）地理位置 ：中国位于亚洲东部，太平洋西岸，背陆面海，海陆兼备。

1.1. Geographic Location: China is located in the eastern Asia and the west coast of Pacific Ocean, in a changing configuration of broad inland and vast territorial sea. The nation has oriented itself with the inland as its back and in the face of the sea.

 

（二）人口：中国是世界上人口最多的国家。2007年底，中国总人口约为13.2亿人（未包括香港特别行政区、澳门特别行政区和台湾省人口），约占世界人口的五分之一。

1.2. Population: China is the country with the largest population in the world. By the end of 2007, the total population of China amounted to about 1.32 Billion (Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan excluded), occupying one fifth of the world’s total.

 

（三）国土面积：中国领土面积约为960万平方公里，约占亚洲陆地面积的1/4，约占全世界陆地面积的1/15，仅次于俄罗斯和加拿大，居世界第三位。

1.3. Total Area: China’s total area is about 9.6 million km², covering one fourth of the Asia’s total and one fifteenth of the world’s total. China is the third largest countries in the world, only smaller than both Russia and Canada.

 

（四）行政区划：中国有34个省（自治区、直辖市，包括香港、澳门和台湾），首都是北京。

1.4. Administrative Divisions: China has 34 provinces, autonomous regions and municipalities directly under the Central Government (Hong Kong SAR, Macao SAR and Taiwan included) with the capital Beijing.

 

（五）民族：中国是一个统一的多民族国家，由56个民族组成。

1.5. China is a united multi-ethnic nation of 56 ethnic groups.

 

二、政治制度

中国政治制度是指1949年10月中华人民共和国成立以来，在中国大陆实行的，规范中华人民共和国国家政权、政府制度、国家与社会关系等一系列根本问题的法律、体制、规则和惯例。

2. Political System

China’s political system here refers to the political structure, fundamental laws, rules, regulations and practices that are implemented in China's mainland and regulate the state power, government, and the relationships between the state and society in the People's Republic of China since its founding in October 1949.

 

这里主要介绍一下人民代表大会制度、中国人民政治协商制度、国家行政制度、司法制度和民族区域自治制度。

Here we would like to introduce to you the system of People’s Congress, the System of Chinese People’s Political Consultation, the Administrative System, the Judicial System and the System of Self-government of Ethnic Autonomous Areas.

 

　　（一）人民代表大会制度

中国《宪法》规定：“中华人民共和国实行的是人民代表大会制度，中华人民共和国的一切权力属于人民；人民行使国家权力的机关是全国人民代表大会和地方各级人民代表大会。”

2.1. The System of People’s Congress

The Constitution of the People’s Republic of China stipulates that, the People’s Republic of China implements the System of People’s Congress, “All power in the People's Republic of China belongs to the people. The National People's Congress and the local people's congresses at various levels are the organs through which the people exercise state power.”

 

全国人民代表大会是中国的最高国家权力机关，统一行使国家最高权力，人民代表大会制度是中国的根本政治制度，是实现人民民主专政的政权组织形式，是中国的政体。

The National People’s Congress is the highest organ of state power and exclusively exercises the supreme state power. The System of People’s Congress is China’s fundamental political system, an organizational form for the people's democratic dictatorship and also the regime of China. 

全国人民代表大会和地方各级人民代表大会都由民主选举产生，对人民负责，受人民监督。

The National People’s Congress (NPC) and local people’s congresses are established through democratic elections, responsible to and supervised by the people.

 

国家行政机关、审判机关、检察机关都由人民代表大会产生，对它负责，受它监督。 

State administrative, judicial and procuratorial organs are created by, responsible to and supervised by the people’s congresses.

 

全国人民代表大会每届任期五年，每年举行一次会议。在全国人民代表大会闭会期间，由它的常设机关常务委员会行使国家最高权力。全国人民代表大会常务委员会由委员长、副委员长、秘书长和委员组成。

The National People’s Congress is elected for a term of five years and meets in session once a year. When the National People's Congress is not in session, its permanent body, the Standing Committee of the National People's Congress shall exercise the supreme state power. The Standing Committee of the National People's Congress is composed of the chairman, the vice chairmen, the secretary-general and the members.

 

全国人民代表大会主要职权是：修改宪法，监督宪法的实施，制定和修改刑事、民事、国家机构和其他的基本法律；审查和批准国民经济和社会发展计划和计划执行情况的报告，以及国家的预算和预算执行情况的报告；批准省、自治区和直辖市的建置，决定特别行政区的设立及其制度；决定战争和和平问题；选举、决定最高国家机关领导人员，即选举全国人民代表大会常务委员会组成人员，选举国家主席、副主席，决定国务院总理和其他组成人员的人选，选举中央军事委员会主席和决定其他组成人员的人选，选举最高人民法院院长，选举最高人民检察院检察长。全国人民代表大会有权罢免上述人员。

The National People’s Congress exercises the following functions and powers: to amend the Constitution; to supervise the enforcement of the Constitution; to enact and amend basic laws governing criminal offences, civil affairs, the state organs and other matters; to examine and approve the plan for national economic and social development and the report on its implementation; to examine and approve the state budget and the report on its implementation; to approve the establishment of provinces, autonomous regions, and municipalities directly under the Central Government; to decide on the establishment of special administrative regions and the systems to be instituted there; to decide on questions of war and peace; to elect or decide on the choice of, the leaders of state organs, namely “to elect the members of Standing Committee of NPC, to elect the President and the Vice President of the People’s Republic of China, to decided on the choice of the Premier and the other members of the State Council, to elect the Chairman of the Central Military Commission and to decide on the choice of all other members of the Central Military Commission, to elect the President of the Supreme People’s Court, to elect the Procurator-General of the Supreme People’s Procuratorate;” the NPC has the right to remove the above-mentioned functionaries.

 

（二）中国人民政治协商制度

中国人民政治协商制度是中国共产党领导的多党合作和政治协商制度，中国共产党和各民主党派团结合作，互相监督，共同致力于建设有中国特色社会主义和统一祖国、振兴中华的伟大事业。中国共产党领导的多党合作和政治协商制度是中国的一项基本政治制度，是具有中国特色的社会主义政党制度。

2.2. The System of Chinese People’s Political Consultation

The System of Chinese People’s Political Consultation means the system of multi-party cooperation and political consultation under the leadership of the Communist Party of China. The Communist Party of China and eight other political parties work in the principles of unity, cooperation and mutual supervision, and jointly participate in the great undertakings of building socialism with Chinese characteristics and promoting the reunification and rejuvenation of the country. The system of multi-party cooperation and political consolation under the leadership of the Communist Party of China is a basic political system in China and a socialist party system with Chinese characteristics.  

 

中国人民政治协商会议是中国人民爱国统一战线的组织，是中国共产党领导的多党合作和政治协商的重要机构，是中国政治生活中发扬社会主义民主的重要形式，是实行中国共产党领导的多党合作和政治协商制度的重要政治形式和组织形式。

The Chinese People's Political Consultative Conference (CPPCC) is an organization of the Chinese people’s patriotic united front, an important institution of multi-party cooperation and political consultation under the leadership of the Communist Party of China, an important form of the socialist democracy in the political lives of China and the most important political and organization form of the multi-party and political consultation system under the leadership of the Communist Party of China.

中国人民政治协商会议的主要职能是政治协商、民主监督、参政议政。多党合作的主要形式是参政议政、民主监督和民主党派的成员被举荐担任各级政府和司法机关的一定职务。

Major functions of the Chinese People’s Political Consultative Conference are political consultation, democratic supervision and participation in the management and discussion of state affairs. The main forms of multi-party cooperation are participation in the management and discussion of state affairs, democratic supervision and holding leading positions in the government and judicial organs at various levels upon recommendation by the CPC.

 

（三）国家行政制度

国家行政制度是指根据国家宪法和有关法律，通过行政机关对国家政治、经济、文化、军事、外交等 各方面事务进行管理的组织体系及宏观管理规范的总和。包括规划、组织、用人、指挥、控制等方面。

2.3. The Administrative System

The administrative system refers to a series of organizational framework and macro administration regulations and practices that are implemented by the Administrative organs in accordance with the Constitution and relevant laws, and regulate politics, economy, culture, military, foreign affairs and other state affairs. The administrative system covers various links including planning, organization, human resources deployment, command and control.

 

 

 

中国现行的国家行政机关体系为：国务院、省（自治区、直辖市）、县（自治县、县级市、市辖区、 旗、自治旗）、乡（镇、民族乡、苏木）人民政府。

The current state administrative system means: the State Council and people’s governments of provinces (autonomous regions, municipalities directly under the Central Government), counties (autonomous counties, cities at the levels of counties, districts under the cities, prefectures, and municipal districts), towns (cities townships, ethnic townships and sumu).

 

在市场经济条件下，政府职能是经济调节、市场监管、社会管理、公共服务。改革开放以来，中国行政管理体制经过多次改革，取得了很大成绩，突出的标志就是政府职能转变取得了积极进展。政府对微观经济的干预减少，以间接管理手段为主的宏观调控体系框架初步形成，市场体系基本建立，政府充分发挥对市场的培育、规范和监管功能，越来越重视履行社会管理和公共服务职能。从总体上看，中国行政管理体制与社会主义市场经济体制和社会主义民主政治的要求是基本相适应的。

Under the market economy conditions, government functions include economic regulation, market supervision, public administration and public services. Ever since the adoption of reforms and opening up policy, China has witnessed a number of restructurings in the administrative management system and made noteworthy achievements. One of the signs is the positive change of the way government functions. The government tends to cut down its interventions over micro economy and starts to establish a macroeconomic regulation framework featuring indirect management tools. With the general set-up of market mechanism, the government has put its function of cultivating, regulating and monitoring market to the full play and attached more and more importance to its function of public administration and public services. In general, the administrative system in China basically proceeds in line with development of socialist democracy and the socialist market economy. 

 

2008年，中国新一届政府启动了“大部制”改革，改革的核心是转变政府职能。

In the year of 2008, the new-elected government of China initiates the reform of “Big Department System” (or called super-ministries system) which mainly centers on changing the way the government functions.

所谓“大部制”，就是在政府的部门设置中，将那些职能相近、业务范围趋同的事项相对集中，由一个部门统一管理，最大限度地避免政府职能交叉、政出多门、多头管理，从而提高行政效率，降低行政成本。

The so-called “Big Department System” explores ways to establish larger departments that organically integrate the functions of smaller departments and exercise a unified administration over issues concerning the similar scope of business and relevant government functions. This kind of government bodies realigning shall avoid overlapping of government functions and the phenomenon of “stepper motor missed steps”, improve administrative efficiency and decrease administration cost.

 

在新一轮机构改革中，国务院组成部门的改革重点将依然是三个方面：一是对具有经济调节和市场监管职能的部门进行改革，加强宏观调控，减少微观干预；二是对具有公共服务职能的部门进行改革，通过机构改革促进事业单位改革；三是对国有企业进行改革，为市场经济的进一步发展创造良好的竞争环境。      

In the next round of reform of bodies of the State Council, the priorities are as follows:  

1). to intensify macroeconomic regulation and reduce micro intervention regarding the departments responsible for the regulation of economy and the market；

2). to promote the restructuring of public institutions regarding the departments responsible for public services；

3). to create favorable competition environment for the further development of market economy regarding the state-owned enterprises.

 

实行大部门体制更有利于提高管理效率，统筹协调行业发展中出现的问题，更好地适应发展社会主义市场经济和发展社会主义民主政治的要求，更好地应对新时期新阶段面临的各种挑战，为推进全面改革、扩大开放创造良好环境。

The adoption of “Big Department System” shall be more conducive to the improvement of administration efficiency and the overall planning and coordination of the problems in the industrial development. It proceeds better in line with development of socialist democracy and the socialist market economy; works better to address risks and challenges in the new era and shall create a benign environment for advancing the cause of reforms and opening up.

 

　　（四）司法制度

中国司法组织体系的组成包括：审判机关（人民法院）、检察机关（人民检查院）、侦查机关（公安机关、国家安全机关）和司法行政机关。

2.4. The Judicial System

In China, the structure of judicial system is as follows: the judicial organization (People’s Court), the procuratorial organization (the People’s Procuratorate), the investigative organization (the Public Security Organization and the State Security Organization) and the judicial administrative organization.

 

司法制度包括侦查制度、检察制度、审判制度、监狱制度、仲裁制度、司法行政管理制度、调解制度、律师制度、公证制度、国家赔偿制度、法律援助制度等。

The judicial system also covers the investigation system, the procuratorial system, the prison system, arbitration system, judicial administrative system, mediation system, lawyer system, notary system, state compensation system and legal aid system.

 

人民法院是国家的审判机关。中华人民共和国设立最高人民法院、地方各级人民法院和军事法院等专门人民法院。各省、自治区、直辖市设有高级人民法院，以下为中级人民法院和基层人民法院。人民法院审理案件，除法律规定的特别情况外，一律公开进行。被告人有权获得辩护。人民法院依照法律规定独立行使审判权，不受行政机关、社会团体和个人的干涉。

The people's courts of the People's Republic of China are the judicial organs of the state. The People's Republic of China establishes the Supreme People's Court and the people's courts at various local levels, military courts and other special people's courts. The higher People's Courts are set up at the levels of provinces, autonomous regions and municipalities directly under the Central Government, and the Intermediate People's Courts and the grassroots People's Courts are set up at lower levels.  Except in special circumstances as specified by law, all cases in the people's courts are heard in public. The accused has the right to defense. The people's courts exercise judicial power independently, in accordance with the provisions of the law, and are not subject to interference by any administrative organ, public organization or individual.

 

人民检察院是国家的法律监督机关。中华人民共和国设立最高人民检察院、地方各级人民检察院和军事检察院等专门人民检察院。人民检察院依照法律规定独立行使检察权，不受行政机关、社会团体和个人的干涉。

• The people's procuratorates of the People's Republic of China are state organs for legal supervision. The People's Republic of China establishes the Supreme People's Procuratorate and the people's procuratorates at various local levels, military procuratorates and other special people's procuratorates. The people's procuratorates exercise procuratorial power independently, in accordance with the provisions of the law, and are not subject to interference by any administrative organ, public organization or individual.

 

　　（五）民族区域自治制度

2.5. The System of Self-government of Ethnic Autonomous Areas

民族区域自治制度是在中国领土内，在国家统一领导下，在各少数民族聚居的地方实行区域自治，设立自治机关，行使自治权，由少数民族自主地管理本民族内部的地方性事务，行使当家作主的权力的一种政治制度，是一种具有中国特色的解决民族问题的政治制度。

• Under unified national leadership, regional autonomy is practiced in areas where people of minority ethnic groups live in compact communities of Chinese territories; in these areas organs of self-government are established to exercise the power of autonomy. The system of self-government of ethnic autonomous areas is a political system with Chinese characteristics ensuring the minority ethnic groups to manage their own affairs and administer the right of self-government.

 

中国5个自治区：内蒙古自治区、新疆维吾尔自治区、宁夏回族自治区、广西壮族自治区和西藏自治区。

• The People’s Republic of China has 5 autonomous regions: Inner Mongolia Autonomous Region, Xinjiang Uygur Autonomous Region, Ningxia Hui Autonomous Region, Guangxi Zhuang Autonomous Region and Tibet Autonomous Region.

 

民族自治地方的行政区划分为四级：自治区、自治州、自治县和自治县以下的民族乡（镇）。民族自治地方的自治机关是自治区、自治州、自治县的人民代表大会和人民政府。

The administrative divisions of ethnic autonomous areas are: autonomous regions, autonomous prefectures, autonomous counties and ethnic townships. The organs of self-government of ethnic autonomous areas are the people's congresses and people's governments of autonomous regions, autonomous prefectures and autonomous counties.

 

民族自治地方自治机关的自主权主要有：1、民族立法权；2、变通执行权；3、财政经济自主权；4、文化、语言文字自主权；5、组织公安部队权；6、少数民族干部具有任用优先权。

•    The rights of organs of self-government of ethnic autonomous areas include: law-making power, flexible executive rights, power of autonomy in administering finances, the self-government right concerning languages and culture, the right to organize public security forces and the preferential employment of minority ethnic groups cadres.

 

三、经济状况

1949年中华人民共和国成立之前，经济极端落后。新中国成立之后，特别是改革开放以来，通过有计划地进行大规模经济建设，中国已成为世界上最具发展潜力的经济大国之一，人民生活也整体达到小康水平。进入二十一世纪，中国政府加强和改善宏观调控，针对经济运行中出现的新情况、新问题，及时出台一系列宏观调控政策，国民经济保持平稳快速发展，呈现出增长较快、结构优化、效益提高、民生改善的良好运行态势。

3. Economy

 

China, economically extremely backward before 1949, has become one of the world's major economic powers with the greatest potential, and the overall living standard has reached that of a fairly well-off society, ever since the establishment of the new China and the adoption of reform and opening-up policy in particular. By strengthening and improving its macro control with the adoption of a series of policies addressing new phenomenon and problems in the economic operation, the Chinese government has held the fast development momentum of national economy steady into the 21st century and the economy enters its benign development state featuring relatively fast growth, optimized structure, improved performance and development of people’s livelihood.

 

2007年，中国经济呈现出以下几个特点：一是国民经济继续保持平稳快速增长，总体运行平稳；二是投资和出口快速增长，消费增长逐步加快；三是市场价格上涨加快，房屋销售价格上涨较多；四是金融运行基本稳定，资本市场持续活跃；五是财政收入增长较快。

In 2007, the Chinese economy has presented itself with the following features: a sustained fast and stable growth of national economy; fast growth of investment and exports and gradually accelerated growth of consumption; accelerated increase of market price, especially that of real estate; stable monetary situation and continuous active capital market; relatively fast growth of government financial revenues.

 

 （一）国民经济继续保持平稳快速增长，总体运行平稳

主要表现在：国内生产总值持续快速增长。2007年国内生产总值246619亿元（约3万亿美元），比上年增长11.4%，加快0.3个百分点，连续5年增速达到或超过10%。农业生产继续稳定发展。2007年粮食产量50150万吨，比上年增加350万吨，增产0.7%。工业生产增长加快。2007年，全年全部工业增加值107367亿元，比上年增长13.5%。规模以上工业增加值增长18.5%。

3.1. A sustained fast and stable growth of national economy

It is manifested as follows: GDP enjoys a sustained fast growth. The GDP of 2007 amounts to 24661.9 billion RMB (about 3000 Billion USD), 11.4% higher than the previous year and 0.3% more that the growth rate of the previous year. For five consecutives years, the growth rate reaches or exceeds 10%. Agriculture production has a sustained stable development. In 2007, the total grain production reaches 501.5 million tons, 3.5 million tons more than the previous year with a growth rate of 0.7%. The industry enters an accelerated growth. In 2007, the total industry added value reaches 10736.7 billion RMB with a growth rate of 13.5%. The growth rate of large-scale industry added vale amounts to 18.5%

 

（二）投资和出口快速增长，消费增长逐步加快

主要表现在：投资保持较快增长。2007年全年全社会固定资产投资137239亿元，比上年增长24.8%。出口稳定较快增长。      2007年全年进出口总额21738亿美元，比上年增长23.5%，回落0.3个百分点。其中出口12180亿美元，增长25.7%，回落1.5个百分点；进口9558亿美元，增长20.8%，加快0.8个百分点。顺差达2622亿美元，比上年增长847亿美元。消费增长逐步加快。2007年全社会消费品零售总额89210亿元，比上年增长16.8%，加快3.1个百分点。

3.2. Fast growth of investment and exports and gradually accelerated growth of consumption

It is manifested as follows: Relatively fast growth of investment: In 2007 the social investment of fixed assists totals 13723.9 billion RMB with a growth rate of 24.8%, 0.9% more than that of the previous year. The city and township investment of fixed assets reaches 11741.4 billion RMB, with a growth rate of 25.8%, 1.5% more than that of the previous year. Relatively fast and stable growth of exports: In 2007, the total volume of annul imports and exports reaches 2173.8 billion USD, with a growth rate of 23.5%，0.3% less than that of the previous year. The exports volume is 1218 billion USD, with a growth rate of 25.7%, 1.5% less than that of the previous year. The imports volume is 955.8 billion USD, with a growth rate of 20.8%, 0.8% more than that of the previous year. The surplus reaches 262.2 billion USD, 84.7 billion USD more than the previous year. Gradually accelerated growth of consumption: In 2007, Retail sales of consumer goods totals 8921 billion RMB0, with a growth rate of 16.8% and 3.1% more than that of the previous year.

 

 

 

（三）市场价格上涨加快，房屋销售价格上涨较多

主要表现在：居民消费价格涨幅较大。全年居民消费价格比上年上涨4.8%，上升3.3个百分点，是1997年以来年度最高涨幅。食品、居住价格上涨是拉动价格总水平上涨的主要原因。上游产品价格涨幅有所上升。全年工业品出厂价格比上年上涨3.1%，上升0.1个百分点。房屋销售价格上涨较快。2007年，70个大中城市房屋销售价格比上年上涨7.6%，上升2.1个百分点。经济适用房销售价格上涨2.5%，回落1.2个百分点；普通住宅销售价格上涨8.6%，上升2.7个百分点；高档住宅销售价格上涨9.2%，上升1.5个百分点。

3.3. Accelerated increase of market price, especially that of real estate

It is manifested as follows: Sharp increase of consumer price:      Consumer price index (CPI) increases with a rate of 4.8%, 3.3% more than that of the previous year, recording the highest growth rate since 1997. The increase of the price for food and houses is the main reason for driving up the CPI. Increase of price growth rate of Upstream products: Producer price index (PPI) increases with the rate of 3.1%, 0.1% more than that of the previous year. Repetitively fast increase of Real Estate price: In 2007, the sale price of houses in 70 large and medium cities increases by 7.6%, 2.1% more than the growth rate of the previous year. The price of (economically) affordable housing increases 2.5%, 1.2% less than the growth rate of the previous year. The price of ordinary housing increases 8.6%, 2.7 % more than the growth rate of the previous year. The price of top grade commercial housing increases 9.2%, 1.5% more than the growth rate of the previous year.

 

 

（四）金融运行基本稳定，资本市场持续活跃

主要表现在：货币供应量增加较快，贷款增加较多。2007年12月末，广义货币（M2）余额40.3万亿元，比上年增长16.7%，回落0.2个百分点；狭义货币（M1）余额15.3万亿元，增长21.0%，回落0.6个百分点。金融机构人民币各项贷款比年初增加36323亿元，多增4831亿元。人民币继续升值，外汇储备大幅增加。2007年12月末为1美元兑7.3046元人民币，全年人民币累计升值6.5%。2007年12月末，外汇储备余额达到1.53万亿美元，比上年末增长43.3%，提高13.1个百分点，全年外汇储备增加4619亿美元。证券市场指数大幅上扬，期货市场活跃。2007年末，上证指数5262点，比上年末上涨96.7%；深证成指17701点，上涨166.3%。年末市价总值327141亿元，增长265.9%。全年全国期货市场成交总量7.28亿手，比上年增长62.1%；成交金额40.97亿元，增长95.1%。

3.4. Stable monetary situation and continuous active capital market

It is manifested as follows: Relatively fast growth of Monetary Aggregates and loans: by the end of Dec. 2007, M2 reaches 40300 billion RMB, with a growth rate of 16.7%, 0.2% less than that of the previous year, M1 reaches 15300 billion RMB, with a growth rate of 21.0%, 0.6% less than that of the previous year. Compared with the volume at the beginning of the year, RMB Loans of monetary institutions increase by 3632.3 billion RMB，483.1 billion RMB more than the growth of the previous year. RMB Appreciation and Fast Increase of Foreign Exchange Reserve: by the end of Dec. 2007, 1 USD equals to 7.3046 RMB, recording the accumulated appreciation of RMB by 6.5%. By the end of Dec. 2007, Foreign Exchange Reserve reaches 1530 billion USD, recording a 43.3% growth than the previous year and a 13.1% increase of growth rate. For the whole year, foreign exchange reserve increases by 461.9 billion USD. Surging of Stock Exchange Index and a more active futures market: by the end of 2007, Shanghai（securities）Composite Index reaches 5262, with a growth rate of 96.7%；Shenzhen Stock Exchange Component Index reaches 17701, with a growth rate of 166.3%. By the end of the year, the total value of stock exchange amounts to 32714.1 billions RMB, recording 265.9%’s growth. For the whole year, futures market has total exchange transactions of 728 million, 62.1% more than that of the previous year, with the total transaction volume of 4.097 billion RMB, recording 95.1%’s growth.

 

（五）财政收入增长较快。

2007年财政总收入累计完成51304.03亿元, 比上年同期增收12543.83亿元，增长32.4%。其中， 全年税收收入49449亿元（不包括关税、耕地占用税和契税），比上年增加11813亿元，增长31.4%。

3.5. Relatively fast growth of government financial revenues

In 2007, total government financial revenues reach 5130.403 billion RMB, with a growth of 1254.383 billion RMB and a growth rate of 32.4%. Among them, tax revenues reach 4944.9 billion RMB (custom tariffs, tax on the use of arable land and deed tax excluded), with a growth of 1181.3 billion RMB and a growth rate of 31.4%. 

 

进入2008 年，世界经济面临严峻的考验，经济下滑，通货膨胀率上涨，美国次贷危机不断扩散，美元贬值、国际石油价格不断攀升和粮食供应短缺等因素对世界经济造成了巨大的影响。中国经济在经历连续5年高增长、低通胀之后，2007年中期以来，经济过热迹象已经越来越明显。因此，中国政府2008年初，提出“防止经济增长由偏快转为过热、防止明显通货膨胀”的宏观调控任务，采取并实行稳健的财政政策和适度从紧的货币政策，加强宏观调控政策的协调配合，深化改革以提高宏观调控政策的有效性，取得了较好的成效。2008年上半年，中国国民经济平稳较快发展；国内生产总值增长速度减缓，上半年，国内生产总值130619亿元，比去年同期增长10.4%，增速回落1.8个百分点。财政收入继续较快增长，但是价格上涨的压力依然较大。

Entering 2008, the world is facing stern challenges and various factors like economy slump, inflation, expanding impact of sub-prime mortgage crisis in US, depreciation of USD, surging of world oil price and shortage of grains supply have affected the world economy to a great extent. After 5 years’ high growth and low inflation, the Chinese economy also seems to become overheated since the mid of 2007. So the Chinese government has put forward in the beginning of 2008 that the task for macroeconomic regulation is to “prevent fast economic growth from becoming overheated growth and keep structural price increases from turning into significant inflation” and China shall follow a prudent fiscal policy and a relatively tight monetary policy. By intensifying the coordination of various macroeconomic regulation policies and deepening the reforms to improve the effectiveness of macroeconomic regulation policies, China has made positive results. In the first half of 2008, China enjoys a steady and rapid economic development. The growth rate of GDP decreases as in the first half of 2008 GDP amounts to 13061.9 billion RMB with a growth rate of 10.4% compared to the same period of the previous year, 1.8% less than that of the previous year. Government financial revenues continue a rapid development though upward pressure on prices will remain great this year.

 

2008年上半年，中国经济也经受着严峻的考验。年初中国南方遭受了大面积的冰雪灾害，5月份四川汶川发生了特大地震灾害，整个经济也面临着出口减缓、物价上涨、楼市出现拐点、股市下跌等挑战。针对当前的国际和国内经济形势的变化，中国政府迅速做出调整，把“保持经济平稳较快发展、控制物价过快上涨”作为宏观调控的首要任务。即在优化结构的前提下保持合理投资规模；进一步增强消费对经济增长的拉动作用；继续做好房地产市场调控；稳定和完善外贸政策，优化进出口结构；加强煤电油气运调节，强化和完善需求管理，确保重点需要。同时，着力抑制价格过快上涨。积极增加粮油肉菜等居民基本生活必需品的生产，确保市场稳定供应；提高价格调控的预见性、有效性；加强财政和金融调控；着力优化信贷结构；进一步促进资本市场稳定健康发展，防范系统性金融风险等等。

In the first half of 2008, various factors also adversely affect the Chinese economy. In the beginning of 2008, large scale disaster resulting from snow and ice storms affects South China, catastrophic earthquake hit Wenchuan, Sichuan in May and the whole economy also faces various challenges like decreased growth of exports, inflation, downward turning of real estate market and steep decline of stock market. In view of the current international and domestic economic situation, the Chinese government has made prompt adjustment by listing the primary task for macroeconomic regulation is to “keep a steady and rapid development and bring price increases under control”. For this task we shall:  appropriately control the scale of fixed asset investment and improve the investment structure; further promote the pattern of economic growth that is driven by consumption; continue the regulation over real estate market; have a stable and improved foreign trade policy and optimize imports and exports pattern; closely coordinate supplies and transportation, of coal, electricity, petroleum and natural gas, and enhance and improve the demand management with the focus on guaranteeing the major demand. Meanwhile we also shall: bring the price increases under control; expand the production of the basic necessities of life such as grain, vegetable, oil and meat to ensure the adequate supply in the market; make price regulation more proactive and effective; enhance finance and monetary regulation; endeavor to improve the credit structure; further promote steady and sound development of the stock markets and guard against and defuse systematic financial risks.

 

从现在的情况看，宏观调控的效果非常明显，中国经济依然保持着健康良好的运行态势。

From the current situation, we have achieved very prominent results of macroeconomic regulation and the Chinese economy still maintains a healthy and benign performance.

 

第二部分中国政府审计概况

Part 2: Overview of Government Auditing in China　

一、历史沿革

1. Brief History

 

中国有着悠久的历史和灿烂辉煌的文化。中国的审计监督制度由来已久，源远流长。

China has a long history and brilliant civilization. The practice of an auditing supervision system in China can be traced to the early days of the dynasties.

 

早在距今3000年前的西周时期，中国出现了带有审计职能的官职——宰夫，这是国家审计的萌芽；秦汉实行“上计”制度，对经济活动的监督有所加强；隋唐时期，在刑部之下设“比部”，建立了比较独立的审计机构；公元992年，宋代设立审计院，是中国审计机构定名之始，“审计”一词正式出现。元、明、清三代均未设立专门的审计机构，大部分审计职能并入御史监察机构；1911年辛亥革命以后，北洋政府和南京国民党政府也先后设立了审计院，颁布了《审计法》。

It originated as early as Western Zhou Dynasty, 3,000 years from now, in Zaifu, which was established as an official position with the function of performing audit duties and regarded as a rudimentary form of auditing. Both in Qin Dynasty and Han Dynasty, 2,000 years from now, a system of Shangji was adopted in China and the government intensified its supervision over economic activities. During Sui Dynasty and Tang Dynasty, about 1,300 years from now, an agency named Bibu Department was established under the Ministry of Justice, by which relatively independent audit institutions were set up. A royal audit court was set up in Song Dynasty in 992 A.D, which was the first time when audit institutions were officially named with the formal appearance of the term “audit”. No special audit institutions were established during Yuan Dynasty, Ming Dynasty and Qing Dynasty. The duties of auditing supervision were performed by the Institution of Censor and Inspector. After the Revolution of 1911, the Government of Northern Warlords set up Chamber of Audit and issued Audit Law, which was followed suit by the Kuomintang Government in Nanjing.

 

第二次国内革命战争时期，中国共产党领导下的革命根据地也实行了审计监督制度，1932年成立了中华苏维埃中央审计委员会。1934年，中华苏维埃共和国中央政府颁布了《审计条例》，明确规定了中华苏维埃共和国审计机关的职权、审计程序、审计规则等。这是中央苏区第一部完整的审计法律文献

During the Second Revolutionary Civil War period, the system of auditing supervision was also put into effect in the revolutionary base areas under the leadership of Communist Party of China. In 1932, the Audit Committee of the Central Soviet Government was set up in the Central Revolutionary Base area. In 1934, the Central Government of the Chinese Soviet Republic promulgated Audit provisions, stipulating duties, powers, audit procedures and audit rules of audit institutions in the Chinese Soviet Republic. This is the first comprehensive audit law issued by the Central Soviet area.

 

新中国成立之后，从1949年10月至1983年8月间，中华人民共和国一直未设立独立的政府审计机关，对国家财政收支的监督工作主要由财政部门内部的监察机构完成。1982年12月颁布的《中华人民共和国宪法》规定了中国实行独立的审计监督制度；1983年9月，中华人民共和国审计署成立，是国务院的组成部门，县级以上地方各级人民政府也相继设立审计机关，审计工作在全国范围内逐步展开；1994年8月31日，《中华人民共和国审计法》正式颁布，自1995年1月1日起施行；2006年2月28日，修订后的《中华人民共和国审计法》正式颁布，自2006年6月1日起施行。

There were no independent government audit institutions in the first 34 years from October 1949 to August 1983 after the founding of the People’s Republic of China. The control of state revenues and expenditures was conducted by internal supervisory bodies of departments of public finance. Constitution of the People’s Republic of China adopted in December 1982 prescribed that China practice an independent auditing and supervisory system. Thereafter, in September, 1983, the National Audit Office of the People’s Republic of China (hereafter referred to as the CNAO) was established as a ministry under the State Council, with provincial, municipal and county people’s governments setting up their local audit institutions in succession and audit carried out gradually all over the country. On August 31 1994, Audit Law of the People’s Republic of China was formally promulgated and entered into force as of January 1, 1995. The Amended Audit Law of the People’s Republic of China was formally promulgated on February 28, 2006 and went into effect as of June 1, 2006.

 

（二）法律地位

2. Legal Status

 

中国《宪法》确立了审计监督的法律地位：

The legal status of auditing and supervision in China has been explicitly written in the Constitution of the People’s Republic of China.

 

《宪法》第91条规定：“国务院设立审计机关，对国务院各部门和地方各级政府的财政收支，对国家的财政金融机构和企业事业组织的财务收支，进行审计监督”。“审计机关在国务院总理领导下，依照法律规定独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。”

Article 91 of the Constitution of the People’s Republic of China stipulates that: The State Council shall establish audit institution who will take charge of auditing revenues and expenditures of public finance of departments of the State Council and local governments at various levels, revenues and expenditures of state banking institutions, state enterprises and undertakings. The audit institution shall be under the direct leadership of the Premier of the State Council and exercise its power of supervision through auditing independently in accordance with the law and subject to no interference by any administrative organ or public organization or individual.

 

《宪法》第109条规定：“县级以上的地方各级人民政府设立审计机关。地方各级审计机关依照法律规定独立行使审计监督权，对本级人民政府和上一级审计机关负责。”

Article 109 of the Constitution of the People’s Republic of China stipulates that: People’s governments at and above the county level shall establish corresponding audit institutions. Local audit institutions at various levels shall be accountable and report on their work to the people’s governments at the corresponding levels and to audit institutions at the next higher levels.

 

《宪法》还规定：审计长为国务院组成人员，审计长的人选由国务院总理提名，全国人民代表大会或常务委员会决定，国家主席任免。

The Constitution of the People’s Republic of China also stipulates that: the Auditor General shall be a member of the State Council. The Auditor General shall be nominated by the Premier and, subject to approval by the National People’s Congress or its Standing Committee, shall be appointed or removed by the President of the State.

 

地方各级审计机关行政首长为本级人民政府组成人员，依照法定程序任免，没有违法失职或者其他不符合任职条件情况的，不得随意撤换。

The administrative leaders of local audit institutions in various levels shall be members of the people’s governments at the corresponding levels. They shall be appointed or removed in accordance with legal procedures. None of them may be removed or replaced at will unless they are found guilty of illegal acts, or negligent or no longer qualified for the appointment.

 

（三）审计体制

3. Auditing System

 

中国审计机关设在政府，是国家行政机构的组成部分。

Audit institutions in China are established by the State Council and governments at and above county levels and affiliated to the executive branch of the state.

 

审计署是国家最高审计机关，同时也是国务院的组成部门。审计署在国务院总理的领导下，主管全国的审计工作，对国务院负责并报告工作。

As the supreme audit institution of China and one of the ministries of the State Council, the CNAO, directly under the leadership of the Premier, organize and administers audit work of the whole country and reports its work to the State Council.

 

地方各级审计机关实行双重领导体制，在本级行政首长和上一级审计机关的领导下，负责本行政区域内的审计工作，对本级人民政府和上一级审计机关负责并报告工作，审计业务以上级审计机关领导为主。

Local audit institutions, under the dual leadership of the administrative heads of their corresponding level governments and the audit institutions at their next higher levels, organize and manage audit work within their jurisdiction. Their audit work should be directed mainly by audit institutions at the next higher levels and reported to their corresponding level governments as well as the next higher level audit institutions.

 

目前，中国大陆共有省、自治区、直辖市审计厅（局）31个，地市级审计局434个，县区级审计局3075个。地方审计机关共有工作人员近8万人。

At present, the number of audit institutions at the provincial level, the Municipal level and the County level has reached 31, 434 and 3,075 respectively. The staff of local audit institutions nationwide has totaled about 80,000.

 

此外，香港、澳门特别行政区政府分别根据其《基本法》，设立了审计署；台湾省也设有审计机构。

Besides, the governments of Hong Kong Special Administrative Region and Macau Special Administrative Region have also established audit offices in light of Basic Law of the Hong Kong Special Administrative Region and Basic Law of the Macau Special Administrative Region respectively. An audit office was also set up in the province of Taiwan.

 

(四)职责权限

4. Duties and Responsibilities

 

 

根据《审计法》和《审计法实施条例》的规定，审计机关的基本职责是：

4.1. According to the stipulation of the Audit Law of the People’s Republic of China and the Implementation Rules for the Audit Law, the basic duties and responsibilities of audit institutions in China are:

 

    1、直接进行下列审计：

——本级预算执行情况和其他财政收支情况；

——本级各部门（含直属单位）和下级政府预算的执行情况和决算，以及其他财政收支情况；

——国家事业组织和使用财政资金的其他事业组织的财务收支；

——中央银行的财务收支；

——国有及国有资本占控股地位或主导地位的金融机构的资产、负债、损益；

——国有及国有资本占控股地位或主导地位的企业的资产、负债、损益；

——政府投资和以政府投资为主的建设项目的预算执行情况和决算；

——政府部门管理的和其他单位受政府委托管理的社会保障基金、社会捐赠资金以及其他有关基金、资金的财务收支；

——国际组织和外国政府援助、贷款项目的财务收支；

——根据国家有关规定，对国家机关和依法属于审计机关审计监督对象的其他单位主要负责人进行任期经济责任审计。

n budget implementation and other government revenues and expenditures at the corresponding levels; 

n budget implementation, final accounts and other government revenues and expenditures of the departments (including the units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels;

n financial revenues and expenditures of the State institutions as well as other public institutions using government funds;

n financial revenues and expenditures of the Central Bank;

n assets, liabilities, profits and losses of the State-owned monetary institutions and the monetary institutions with State-owned capital controlling their shares or playing a leading role;

n assets, liabilities, profits and losses of the State-owned enterprises and the enterprises with State-owned capital controlling their shares or playing a leading role;

n budget implementation and final accounts in respect of the construction projects fully or mainly financed by government investment;

n financial revenues and expenditures involving social security funds, public donations and other related funds and capital which are managed by government departments and other units authorized by the government;

n financial revenues and expenditures in connection with the projects for which aid or loans are provided by international organizations or governments of other countries;

n in accordance with the relevant regulations of the State, the principal leading persons of government departments and of other units subject to auditing by audit institutions as stipulated by law as to how they perform, during their terms of office, their economic accountabilities;

 

    2、审计署对中央预算执行情况和其他财政收支情况进行审计监督，向国务院总理提出审计结果报告；

地方各级审计机关对本级预算执行情况和其他财政收支情况进行审计监督，向本级人民政府和上一级审计机关提出审计结果报告。

4.2. The National Audit Office shall exercise supervision through auditing over the implementation of the budget of the Central Government as well as other government revenues and expenditures, and submit audit reports thereon to the Premier. Local audit institutions at various levels shall exercise supervision through auditing over the budget implementation at the corresponding levels as well as other government revenues and expenditures, and submit reports on the audit results to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

 

3、各级审计机关每年受本级政府的委托，向本级人大常委会提出本级预算执行和其他财政收支的审计工作报告。

4.3. Every year, audit institutions at various levels shall present a report on the audit of budget implementation and other government revenues and expenditures to the standing committee of the people’s congresses at their corresponding levels on behalf of their corresponding level people’s governments.

 

4、对与国家财政收支有关的特定事项进行专项审计调查，向本级人民政府和上一级审计机关报告审计调查结果。

4.4. With regard to the specific matters relating to State revenues and expenditures, audit institutions shall have the power to carry out special investigation through audit and report the results thereof to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

 

5、指导和监督内部审计，核查社会审计机构出具的相关审计报告。

4.5. Audit institutions shall provide professional guidance and supervision over internal auditing and have the power to check the audit reports produced by the public audit firm.

 

《审计法》和《审计法实施条例》及有关法规赋予审计机关的审计监督权限比较广泛，主要包括：

In accordance with the stipulations of the Audit Law of the People’s Republic of China, the Implementation Rules for the Audit Law and other relevant regulations, audit institutions are entitled to enjoy comprehensive audit powers, or known as audit mandate in the course of auditing supervision. Audit mandate consists of the following categories:

 

1、要求报送资料权，即有权要求被审计单位按照审计机关的规定提供预算或者财务收支计划、预算执行情况、决算、财务会计报告，运用电子计算机储存、处理的财政收支、财务收支电子数据和必要的电子计算机技术文档，在金融机构开立账户的情况，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料；

l Power to require the provision of information—audit institutions shall have the power to require auditees to provide, as specified by the audit institutions, their budgets or plans for financial revenues and expenditures, statements about budget implementation, final accounts and financial statements, electronic data for government or financial revenues and expenditures stored and processed by computers and the necessary computer technology documents, information about their accounts in monetary institutions, audit reports produced by public audit firms and other information relating to their government or financial revenues and expenditures.   

 

2、检查权，即有权检查被审计单位的会计凭证、会计账簿、财务会计报告和运用电子计算机管理财政收支、财务收支电子数据的系统，以及其他与财政收支、财务收支有关的资料和资产；

l Power to conduct audit review—audit institutions shall have the power to examine the auditees’ accounting documents, account books, financial statements, the computer system used for the management of electronic data for government and financial revenues and expenditures, and other information and assets relating to the said revenues and expenditures.

 

3、调查取证权，即有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料；经县级以上人民政府审计机关负责人批准，有权查询被审计单位在金融机构的账户；有证据证明被审计单位以个人名义存储公款的，经县级以上人民政府审计机关主要负责人批准，有权查询被审计单位以个人名义在金融机构的存款；

l Power to investigate and obtain evidence—audit institutions shall have the power to carry out investigation among units or individuals concerned into issues relating to audit matters and obtain relevant testimonial materials. An audit institution shall, with approval of the leading person of the audit institution of the people’s government at or above the county level, have the power to inquire about the accounts of an auditee in monetary institutions. Where an audit institution has evidence to prove that an auditee deposits public funds in the name of an individual, it shall, with approval of the principal leading person of the audit institution of the people’s government at or above the county level, have the power to inquire about the savings of the auditee deposited in monetary institutions in the name of an individual.

 

4、行政强制措施权，即对被审计单位正在进行的违反国家规定的财政财务收支行为，有权予以制止或通知暂停拨付款项、责令暂停使用款项；对被审计单位转移、隐匿、篡改、毁弃会计凭证、会计账簿、财务会计报告以及其他与财政收支或者财务收支有关的资料，或者转移、隐匿所持有的违反国家规定取得的资产的行为，经县级以上人民政府审计机关负责人批准，有权封存有关资料和违反国家规定取得的资产；

l Power to adopt mandatory measures—the audit institution shall have the power to stop the ongoing acts committed by an auditee in violation of the regulations of the State governing government and financial revenues and expenditures and notify the department of finance and the relevant department in charge to suspend allocation of the funds or to suspend the use of the funds already allocated; if an auditee transfers, conceals, falsifies or destroys its accounting documents, account books, financial statements or other information relating to government or financial revenues and expenditures, or transfer or conceal the assets in its possession that are obtained in violation of State regulations, an audit institution shall, with approval of the leading person of the audit institution of the people’s government at or above the county level, have the power to seal up the relevant materials and the assets obtained in violation of State regulations.

 

5、提请协助权，即有权提请公安、监察、财政、税务、海关、价格、工商行政管理等机关予以协助；

l Power to request assistance—the audit institution may request the departments in charge of public security, supervision, finance, taxation, customs, pricing, administration of industry and commerce, etc. for assistance.

 

6、移送权，即需要给予有关责任人员行政处分或者纪律处分的，有权移送纪检监察机关；需要追究有关责任人员刑事责任的，有权移送司法机关；有权建议有关主管部门纠正被审计单位执行的违法规定；有权向有关立法机关、政府及有关部门提出修改完善有关法律法规、政策措施和加强与改进宏观调控的建议；

l Power to refer to the competent authorities—if the audit institution considers that the persons directly in charge and the other persons directly responsible for the violation of the regulations of the State governing government and financial revenues and expenditures, should be given administrative sanctions or disciplinary sanctions, it shall have the power to refer to judicial organs or administrative inspection organs for further disposal; if such violation constitutes a crime, it shall have the power to refer to judicial organs for the investigation of criminal responsibility; if the audit institution considers that the regulations of the department in charge at a higher level governing government and financial revenues and expenditures implemented by an auditee contravene laws or administrative regulations, it shall suggest that the department in charge revise its regulations; audit institutions shall have the power to make recommendations to the legislative, executive or other competent authorities for amending relevant laws, regulations, policies, measures, or intensifying and improving macro adjustment and control.

 

7、处理处罚权，即对被审计单位违反国家规定的财政财务收支行为，有权依法予以处理处罚；

l Power to deal with and punish—audit institutions shall have the power to deal with or punish, in accordance with law, the acts of auditees in violation of State regulations governing government and financial revenues and expenditures.

 

8、通报或公布审计结果权，即审计机关可以向政府有关部门通报或者向社会公布审计结果。

l Power to announce and publish audit findings—Audit institutions may issue circulars about their audit results to the relevant government departments or publish such results to the public.

 

(五)内设机构

5. Built-in Departments of the CNAO

 

审计署机关编制352人，共设置15个司(局)，其中，综合部门5个，业务部门10个。还设有不列入机关公务员编制的后勤部门和直属事业单位7个。审计署根据工作需要，在国务院各部门、直属事业单位设有25个派出审计局，编制316人；在全国18个中心城市设有特派员办事处，编制2710人。

The CNAO headquarter has an authorized establishment of 352 persons with 15 functional departments, five of which belong to general service and the others audit work units. The CNAO has also established 7 logistics service units and subordinate undertakings whose staff is not classified as civil servants. Catering to the demand of audit work, the CNAO dispatches 25 audit offices to departments and direct subordinate undertakings of the State Council with an authorized establishment of 316 persons. The CNAO has also established resident offices in China’s 18 largest cities with an authorized establishment of 2710 persons.

 

派出审计局和特派员办事处均由审计署垂直领导，人、财、物等由审计署直接管理，对审计长负责并报告工作，具体工作事项同审计署有关司对口联系和管理。

Both dispatched audit offices and resident offices are directly administered by the CNAO with human, financial and material resources being subject to the allocation and management of the CNAO. Such offices shall report to Auditor General of the CNAO on their work and they are subject to professional guidance and management of relevant departments of the CNAO on relevant audit issues.

 

派出审计局的主要任务是，负责审计国务院各部门、直属事业单位及其在京下属单位的财政财务收支。

Dispatched audit offices are entitled to audit revenues and expenditures of departments and direct subordinate undertakings of the State Council as well as their Beijing-based affiliated units.

 

特派员办事处的主要任务是，负责审计省级财政决算，海关、国税和中央国库驻地方分支机构的财务收支，中央国有金融机构和国有企业的资产、负债和损益，中央直属事业单位的财务收支，以及国家重点建设项目的预算执行情况和决算。

Resident Offices of the CNAO are responsible for auditing final account of public finance at the provincial level, revenues and expenditures of local branches of Customs, State Administration of Taxation and the Central State Treasury, assets, liabilities, profits and losses of branches of state monetary institutions and state-owned enterprises, revenues and expenditures of undertakings which are directly subordinated to departments of the State Council as well as budget implementation and final accounts of key state construction projects.

 

（六）审计程序

6. Audit Procedures

 

中国国家审计程序通常包括制定审计项目计划、审计准备、审计实施和审计终结四个环节。

Audit procedures followed by government audit institutions in China are usually divided into four stages: audit planning, audit preparation, audit implementation and conclusion of audit.

 

1、制定审计项目计划。审计机关应根据国家形势和审计工作实际，对一定时期的审计工作目标任务、内容重点、保证措施等进行事前安排，做出审计项目计划。

Audit planning-audit institutions should, according to the situation of the State and current practice of audit work, prepare audit assignment plans by making detailed advance arrangements for audit objectives and tasks, priorities of contents and implementation measures.

 

2、审计准备。根据审计项目计划确定的审计事项组成审计组，在实施审计三日前，向被审计单位送达审计通知书；遇有特殊情况，经本级人民政府批准，审计机关可以直接持审计通知书实施审计。

上级审计机关对统一组织的审计项目应当编制审计工作方案，每个审计组实施审计前应当进行审前调查，编制具体的审计实施方案。

Audit preparation-an audit institution shall form an audit team on the basis of the audit matters specified in the plan for the projects to be audited and shall serve an audit notification on the auditee three days prior to execution of audit; under special circumstances, the audit institution may, with approval of the people’ government at the corresponding level, directly execute audit on the strength of the audit notification. Audit institutions at higher levels should prepare audit programs for audit assignments to be carried out by subordinate audit institutions at lower levels in a uniform manner within their jurisdiction. Every audit team should carry out pre-audit surveys and prepare their own audit implementation programs.

    

3、审计实施。审计人员通过审查会计凭证、会计账簿、财务会计报告，查阅与审计事项有关的文件、资料，检查现金、实物、有价证券，向有关单位和个人调查等方式进行审计，取得证明材料，并按规定编写审计日记，编制审计工作底稿。

Audit implementation-auditors shall conduct audit and obtain testimonial materials through examining accounting documents, account books, financial statements, consulting documents and data relating to the audit matters, checking cash, material objects and negotiable securities, and conducting fact-findings among the units and individuals concerned. Auditors shall, in accordance with relevant stipulations, compile audit logs and prepare audit working papers.

 

4、审计终结。审计组对审计事项实施审计后，应当向审计机关提出审计组的审计报告。审计组的审计报告报送审计机关前，应当征求被审计对象的意见。

审计机关对审计组的审计报告进行审议，提出审计机关的审计报告；对违反国家规定的财政收支、财务收支行为，依法应当给予处理、处罚的，在法定职权范围内做出审计决定或者向有关主管机关提出处理、处罚的意见。

Conclusion of audit-after executing audit of the audit matters, the audit team shall submit its audit report to the audit institution. However, prior to submission of the report to the institution, the team shall solicit opinions of the auditee. An audit institution shall produce its audit report after deliberating the audit team’s report. Where violations of State regulations governing government and financial revenues and expenditures should be dealt with or punished in accordance with law, it shall, within the limits of its statutory functions and powers, make an audit decision or put forward to department in charge its suggestions as to how to deal with or punish the violations.

 

（七）审计工作

7. Audit Work

 

中国审计机关始终坚持以人为本，依法治审，不断探索和提高审计技术水平和审计业务工作水平，推动“人、法、技”等基础建设，为审计事业的发展提供了根本保障。

The Chinese audit institutions have always put people first, carried out audit in accordance with the law and explored the way to improve the audit methodology and audit professional work. The development of audit team, audit regulatory framework and audit measures and methodology has provided a fundamental guarantee for the audit course.

 

1、 队伍建设

7.1. Building of Audit Team

审计署高度重视审计队伍建设，不断加强各级领导班子建设，严格录用、考核和晋升程序，选拔任用有真才实学的人才。不断加强各方面的培训力度，构建起审计干部终身职业教育体系，实行审计专业技术职称考试与评审制度，举办推广ACCA、CGA、CISA和CIA等国家资格考试的培训。2005年，审计署启动人才工程建设，以提高审计机关业务能力为核心，以建设高素质的审计领导人才、审计专业人才和审计管理人才队伍为目标，为审计事业发展提供人才保障和智力支持。现在，全国审计干部中拥有中级以上职称的人员有37000多人，具有ACCA、CGA、CIA和CISA等国际认证资格的人员有3000多人。形成了一支政治好、专业强、业务精的审计干部队伍。

The National Audit Office pays utmost attention to the re-education and training of work force, especially the building of top management team in the audit institutions at all levels and has stipulated strict procedures for recruitment, examination and promotion in order to pool capable professionals. The CNAO also intensifies its efforts for training and established a lifetime vocational education framework for auditors. The CNAO has also introduced the system of examination and appraisal for technical qualification titles of the auditing profession and executed the training for various qualification tests like ACCA, CGA, CISA and CIA. In 2005, the CNAO has initiated “Elite Project”, centering on the task of improving the professional abilities of auditors in the CNAO and targeting at training a team of high-quality leaders, audit experts and management. It shall provide human resources guarantee and intellectual support for the development of auditing work in China. Up to now, 37,000 auditors have attained intermediate or senior technical qualification titles and more than 3,000 auditors have been granted to the international qualification titles like ACCA, CGA, CIA and CISA. The CNAO has established a team of politically-reliable, professional and capable auditors.   

 

   2、法制建设

7.2. Audit Regulatory Framework

中国审计机关基本建立了以《宪法》为根本依据，以《审计法》及其实施条例为核心内容，以《审计准则》等规章为执业标准，以《审计操作指南》为审计操作规范的审计法律规范体系。为依法独立履行宪法赋予的职责提供了可靠的保障。《宪法》规定了审计的基本制度、体制、地位；《审计法》规定了审计的基本职能、权限、责任和主要程序；《审计法实施条例》规定了审计的具体任务、程序等；《审计准则》规定了审计的基本标准。《审计操作指南》明确了审计什么，怎么审，审到什么程度。现在，审计署已经先后制定了国家审计基本准则、审计证据准则、审计工作底稿准则等21个准则和审计项目质量控制办法。还有企业财务审计指南、商业银行审计指南和世界银行贷款项目审计指南等3个指南和19个至今仍有效的审计规范。审计工作走上了法制化、制度化、规范化的轨道。

At present, the CNAO has basically established an audit regulatory system, with the Constitution as main basis, the Audit Law and its Implementing Rules as the core, auditing standards as professional guidelines, audit manual as the operational guidance, and provided a reliable guarantee for the independent performing of duties and responsibilities endowed by the Constitution. The Constitution stipulates the basis system, mechanism and status of auditing; the Audit Law stipulates the basic functions, powers and main procedures of the auditing; the Implementation Rules for the Audit Law stipulates the concrete tasks and procedures for the auditing and audit standards have the basic benchmarks for auditing and audit manuals shall clearly define what to audit, how to audit and to what extent. Now the CNAO has promulgated 21 auditing standards including National Auditing Basic Standard, Audit Evidence Standard, Auditing Working Paper Standard, etc as well as Project Quality Control Measures. Meanwhile the CNAO also issues Financial Audit Manual for Enterprises, Audit Manual for Commercial Banks and Audit Manual for World Bank Loan Projects and 19 audit guidelines still effective today. Auditing in China has gradually taken the path of legalization, systematization and standardization.

 

3. 信息化建设

7.3. IT Development

 

中国审计机关高度重视审计信息化建设，不断加强计算机技术在审计工作中的应用，在办公自动化和计算机辅助审计等方面取得重要进展。审计署正在建设中的“金审工程”，是中国国家信息化的重要组成部分。2005年，金审工程一期初步完成了“六个一”的建设任务。目前，二期工程正在规划中，计划在2010年前初步建成国家审计信息系统。“金审工程”的初步成果已在全国各级审计机关和审计人员中推广应用，在提升审计监督综合能力方面取得了较好的效果和效益。

Audit institutions in China have attached great importance to the IT development and intensified the used of IT in audit work, resulting in the positive progresses in both office automation and computer-assisted audit. “The Golden Audit Project”, an important part of IT Development Scheme of China, is now under active construction by the CNAO. In 2005, the first phase of “the Golden Audit Project” has initially concluded “six achievements” and currently the CNAO is organizing the program-design for the second phase of the project and planning to establish the national audit information system initially before 2010. The achievements of “the Golden Audit Project” have been used and disseminated among audit institutions at all levels and auditors, bringing positive effects to the improvement of the role of audit supervision.

 

多年来，审计署培养了一大批具有计算机审计技术的审计人员，大力提倡计算机审计技术，在审计业务中普遍推广使用《审计管理系统》和《现场审计实施系统》，提高了审计效率和审计覆盖面。联网审计也取得了阶段性进展，进行了金融联网审计、信息系统审计和中央一级预算单位联网审计试点，运用计算机审计技术尝试了事中审计、动态审计和远程审计等新的审计方式，取得了较好的效果。

Through these years, the CNAO has cultivated a team of auditors with computer audit techniques. The CNAO has actively promoted the IT audit and disseminated the use of Audit Management System and Field Audit Implementation System in the audit work which improves the audit efficiency and audit coverage. Progress has also been made in on-line audit as on-line trial audits have been carried out in audit over monetary institutions, audit over information system and audit over central budgetary units. Concurrent audit, dynamic audit and remote audit, by the use of computer audit techniques, have also been explored and achieve satisfactory results.

 

4、审计业务

7.4. Audit Work

 

中国政府审计机关成立以来，始终坚持以财政财务收支的真实、合法、效益为重点，紧紧围绕改革开放和政府工作中心，认真履行法律赋予的职责，积极开展各项审计业务工作，在促进增收节支、加强宏观管理、推进依法行政、维护群众利益、推动廉政建设等方面发挥了积极作用。

Ever since the establishment, government audit institutions in China, focusing on reform, opening up policy and the central task of government work, have carried out audit of various kinds with the priority placed on auditing authenticity, lawfulness and efficiency of the government or financial revenues and expenditures. Auditing has played an active role in facilitating revenue increase and spending cut, intensifying macro-control, promoting the exercise of administrative functions according to law, safeguarding the interests of the people and building a clean government.

 

 

主要开展了财政审计、国有企业审计、金融审计、农业与资源环保审计、社会保障审计、固定资产投资审计、外资运用审计、效益审计和经济责任审计。

The CNAO has mainly carried out Public Finance Audit, Audit of State-owned Enterprises, Monetary Audit, Audit of Agriculture, Resources and Environmental Protection, Social Security Audit, Audit of Fix Assets Investment, Audit of Foreign Funds Application, Performance Audit and Audit of Economic Accountability of Leading Persons.

 

 

（以下大纲见PPT）

财政审计

Public Finance Audit

财政审计是国家审计的永恒主题，是审计机关的基本职责。各级财政审计部门认真贯彻《宪法》和《审计法》的规定，主要组织开展财政部具体组织中央预算执行情况的审计、发展改革委组织分配中央政府性投资情况的审计、中央部门审计、财政专项审计和审计调查、政府部门领导人的经济责任审计等各项审计工作。在工作中，注重揭露和查处重大违法违规问题和涉嫌经济犯罪案件线索；注重揭露和反映带有倾向性、普遍性和宏观性的问题，并提出解决问题的对策和建议；注重通过揭露问题，促进整改。在规范预算管理，推动财政体制改革，促进建立公共财政体系，保障财政安全，提高财政绩效水平，建设公共财政体系等方面发挥了积极作用。

Public Finance Audit is the eternal theme of Government Auditing and basic responsibility of audit institutions. Public finance audit departments at all levels have earnestly followed the stipulations in the Constitution and the Audit Law and carried out the following audits: audit over the Ministry of Finance in terms of the central budgetary implementation, audit over National Development and Reform Commission in terms of the central government investment, audit over 　the bodies of the central government, special public finance audit, audit investigation and economic accountability audit over leading persons of the government. In conducting public finance audit work, the auditors have paid special attention to the following issues: disclosure and disposition of serious irregularities and clues for economic crimes; disclosure and reporting problems of common tendency, high-frequency occurrence or depicting macro features, and proposing solutions and recommendations accordingly; promotion of rectifications through disclosing problems. Public finance audit has played an active role in the fields such as regulating budgetary management, promoting public finance reform, establishing public finance framework, safeguarding public finance security, improving performance of public finance and building a mechanism of public finance.

 

企业审计

近年来，各级审计机关积极开展以经济责任审计为重点的企业审计，做好各项企业审计和审计调查工作，注重反映国有资产的质量和企业会计信息的真实、合法、完整；注重揭露和查处重大违法违规问题，打击经济犯罪；注重服务企业，促进企业又好又快发展；认真履行监督职责，在维护财经秩序，促进国有企业深化改革、防范风险、加强管理和提高效益方面发挥了重要作用，为政府宏观经济决策提供了重要参考依据。

Audit of Enterprises

In recent years, audit institutions at various levels have actively carried out the audit of enterprises with the priorities placed on the economic accountability audit of leading persons. They also conducted various kinds of audit of enterprises and audit investigation, emphasizing on the following items: quality of state assets and truthfulness, legality and completeness of enterprise accounting information; disclosure and disposition of serious irregularities and fighting against economic crime; servicing enterprises for a better and faster development; performing the duty of supervision. Audit of enterprises have played an important role in maintaining financial and economic order, promoting the intensification of reforms of state-owned enterprises, guarding against risks, enhancing management and improving performance, and provided important reference for the macro economic decision-making by the government.

 

金融审计

围绕“风险、效益、管理”六个字，以真实性为基础、以检查内部控制制度为切入点、以揭露重大的违法违规问题为突破口、以从宏观上提出加强管理、提高效益、防范风险的意见和建议为最终目标，中国金融审计主要开展以下几项工作：“一行三会”预算执行审计、国有商业银行审计、证券保险机构和政策性银行审计、金融专项审计和审计调查、金融机构领导人的经济责任审计。金融审计注意揭露影响国家宏观调控措施落实的重大问题、金融企业经营管理中存在的重大风险；注重揭露和查处重大违法违规问题和涉嫌经济犯罪案件线索；注重强化金融审计工作的服务意识，促进金融企业内部管理的加强和提高。在促进金融机构加强管理、健全制度、依法合规经营、提高经济效益，促进相关监管部门认真履行监管职责，防范金融风险等方面发挥了重要的作用。

Monetary Audit

Monetary audit in China has been exercised by centering “Risk, Performance and Management”, with the truthfulness verification as the basis, checking over internal control system as the starting point, disclosure of severe irregularities as priorities and submission of opinions and recommendations with regard to enhancing management, improving performance and guarding against risks as ultimate targets. Monetary audit in China has mainly includes the following types: budgetary implementation audit over “the Central Bank of China and three monetary supervisory bodies”, audit over state-owned commercial banks, audit over securities insurance institutions and policy banks, special monetary audit and audit investigation and economic accountability audit over leaders of monetary institutions. Monetary audit has laid stress on the following items: disclosure of severe problems which have impact on the implementation of macroeconomic regulation and material risk in the management of monetary institutions; disclosure and disposition of severe irregularities and clues for economic crimes; enhancing of the service-oriented attitude of monetary audit and the promotion of intensifying and improvement of internal management of monetary institutions. Monetary audit has played an important role in promoting the management of monetary institutions, improvement of their systems and regulations, operation in accordance with the law and the advancement of economic results, as well as promoting the better fulfillment of supervisory duties of competent monitoring departments and guarding against monetary risks.

 

农业与资源环保审计

做好农业与资源环保审计，是审计工作服务广大农民群众、维护可持续发展的重要举措。近几年来，中国审计机关在农业与资源环保审计方面主要开展了以下几项工作：退耕还林试点工程资金审计、重点流域水污染防治情况审计、青藏铁路环境保护资金审计、天然林资源保护工程审计、国土出让金审计、环渤海水污染防治资金审计调查、中央预算执行情况审计。农业与资源环保审计工作紧紧围绕国家农业与资源环境重点工作立项，抓住农业与资源环保业务特点，积极开展绩效审计和计算机审计；并注意加强与资源环保主管部门合作，共同促进资源环保事业发展，促进建立健全环境审计协调制度。农业与资源环保审计工作着眼于不断提升农业审计服务“三农”、服务资源与环境保护的工作质量与能力，在促进国家农业与资源环境保护投入政策落实，维护国家财经法纪，推动规范管理等方面发挥了重要的作用。

Audit of Agriculture, Resources and Environmental Protection

One of the important measures taken by the auditors for servicing rural area inhabitants and maintaining sustainable development is to carry out audit of agriculture, resources and environmental protection in an efficient way. Through these years, audit institutions in China have conducted auditing in the following fields: audit over the funds of converting the farming land for forestry, audit over preventing and controlling of water pollution in major river basins, audit over fund for environmental protection of the Qinghai-Tibet Railway, audit over the natural forest resource protection project, audit over land transfer fees, audit investigation over the water pollution prevention program in 13 cities of Bohai Sea area and audit over the central budgetary implementation. Audit of agriculture, resources and environmental protection has centered the priorities of agriculture, resources and environmental protection work and auditors have carried out performance audit and IT audit commensurate with the characteristics of agriculture, resources and environmental protection. Auditors have also paid their attentions to the cooperation with competent authorities for resources and environmental protection for a joint promotion of resources and environmental protection undertakings and the establishment and improvement of environmental audit coordination system. Audit of agriculture, resources and environmental protection has played an important role for promoting the quality of audit work and capabilities of auditors with regard to their service to agriculture, rural areas and farmers as well as resources and environmental protection. Their active role is also witnessed in the fields of promoting the implementation of investment in the areas of agriculture, resources and environmental protection, maintaining financial and economic order and advancing the regulated management.

 

固定资产投资审计

固定资产投资审计是国家对固定资产投资活动实施监督的有效手段，是审计监督的重要内容。审计机关成立以来，不断加强对重点建设资金和重大建设项目审计监督，查处了一批严重违法违纪问题，在促进深化投资体制改革，节约政府投资，提高投资管理水平和投资效益，完善政策法规等方面发挥了重要作用。近年来，先后开展了对国债资金和国债项目的审计、国债投资及其他政府投资的审计（如：三峡工程、南水北调工程、奥运工程以及国家大剧院等项目的审计）、投资效益审计、中央预算执行情况审计等工作。在工作中，注重揭露和纠正重大损失和浪费问题，注重财务审计与效益审计有机结合，注重揭露和反映损害人民群众切身利益的问题，注重利用社会中介和外部专家力量，注重运用新的审计技术手段，在相关领域的审计监督方面发挥了重要的作用

Audit of Fixed Assets Investment

Audit of fixed assets investment is an effective tool for supervising the activities of fixed assets investment as well as an important content of audit supervision. Ever since the establishment of audit institutions, intensified efforts have been taken to exercise audit supervision over key construction funds and major construction projects and a series of severe irregularities have been disposed. Audit has played an important role in intensifying reform of investment system, saving government investment, improving investment management and performance, and building an improved policies and regulations framework. In recent years, the CNAO has carried out the following audits: audit over projects and funds of public debt, audit over public debt investment and other government investment projects (like Three Gorges project, the project to divert water from southern China to northern China, Olympic games project and grand theater project); investment performance audit and audit of the central budgetary implementation. In the audit work, auditors have stressed the following issues in order to play an important role in the audit supervision in the relevant fields: disclosure and rectification of severe loss and waste, combining of financial audit and performance audit, disclosure and reporting of problems affecting the vital interests of the people, the use of public agencies and external experts, and the adoption of new audit methodology.

 

外资运用审计

外资运用审计是国家审计机关依法对中国政府利用国外资金的经济活动及其财政和财务收支的真实性、合法性和效益性进行的审计监督活动，是中国政府审计的重要内容之一。外资运用审计主要内容包括：国外贷援款项目公证审计、外资项目效益审计、外资项目专项审计调查（如：50个利用外国政府贷款项目效益专项审计调查－2007年、世界银行和亚洲开发银行100个已完工的贷款项目的效益专项审计调查－2006年）、中央预算执行审计。外资运用审计坚持公证审计报告“内外合一，如实披露”的原则 ，注重揭露和查处重大违法违规问题，注重探索效益审计和计算机审计技术方法，注重反映损害人民群众切身利益的问题，充分发挥了审计在促进加强管理、完善制度和提高资金使用效益方面的作用。

Foreign Funds Application Audit

Foreign funds application audit refers to the audit supervision exercised by government audit institutions in accordance with the law over the economic activities involving the use of foreign funds by the Chinese government as well as the truthfulness, legality and performance of government and other financial revenues and expenditures and is an important type of government auditing in China. Its main contents include: assurance audit over foreign loans and assistance projects, performance audit over foreign-funded projects, special audit investigation over foreign-funded projects (For example, special audit investigation over performance of 50 foreign-funded projects in 2007 and special performance audit investigation over 100 loans projects financed by the World Bank and Asian Development Bank in 2006) and the audit over the central budgetary implementation. Foreign funds application audit has struck to the principle of “disclosing all the facts to relevant authorities home and abroad” and placed emphasis on the disclosure and disposition of severe irregularities, exploration the audit methodology for performance audit and IT audit, and reporting the problems affecting the vital interests of the people. The role of auditing in promoting the management, improving the system and advancing the performance of funds utilization has been put into full play.

 

社会保障审计

Social Security Audit

审计机关建立以来，注重加强对各项社会保障资金的审计监督，为看好人民群众的“养命钱”，确保资金的安全完整，维护人民群众的切身利益发挥了积极的作用。近几年来，社会保障审计先后开展了社会保险基金审计、救灾资金审计、殡葬事业审计调查、农村社会养老保险基金审计、住房公积金审计、中央预算执行情况审计等工作。在审计过程中，注重反映损害人民群众切身利益的问题，注重揭露和查处重大违法违规问题，注重社保资金的真实、安全、规范，注重审计组织和审计方式方法创新。取得了很好的成绩。

Ever since the establishment of audit institutions, audit supervision over various kinds of social securities funds have been intensified and it has played a positive role of safeguarding the vital interests of the people as the watchdog over the security and completeness of “life-guarantee funds” of the people. In recent years, social security audit has concentrated on the following assignments: audit over social insurance funds, audit of disaster relief funds, audit investigation over funeral undertakings, audit over rural area pension funds, audit over accumulation funds for housing and audit over the central budgetary implementation. By conducting the above-mentioned audit, auditors attached great importance to the reporting of problems affecting the vital interests of the people, disclosure and disposition of severe irregularities, ensuring the truthfulness, security and regulated management of social security funds and making innovations in the way auditing assignments are organized and audit methodology. They have made great achievements.

 

今年5月，中国四川汶川地震发生后，审计署迅速安排了审计署社会保障审计司、财政审计司及社会保障审计局等派出局以及相关特派办和审计厅（局）对中央18个部门和有关省市的救灾款物进行跟踪审计。在四川、甘肃、陕西3个重灾区，具体部署地方审计机关和审计署派出机构按照统一审计方案混合编组，全面介入款物的接收、分配、运送、发放的全过程，即监督又服务，寓监督于服务之中，力求使发现的问题得到及时、妥善解决；在其他非受灾的省份，组织地方审计机关全面同步审计捐赠款物的筹集和拨付，以保证捐赠款物安全和有效。同时，建立了审计情况报告制度，以便及时掌握阶段性审计情况和审计中发现的主要问题。

In May of 2008 when earthquake hit Wenchuan, China, the CNAO has immediately mobilized auditors from the Department of Social Security Audit, Public Finance Audit Department and Social Security Audit Office as well as relevant resident offices and local audit offices to exercise tracking audit over disaster funds and materials managed by 18 central departments and relevant provinces. In three heavily-stricken areas such as Sichuan, Gansu and Shaanxi, auditors from both local audit offices and dispatched audit offices of the CNAO have been reassigned to different audit teams according to the unified audit implementation program and intervenes in the whole flowing process of disaster funds and materials from receiving, distributing, transferring to allotting. Auditors take both the roles of supervision and service and exercise their service by fulfilling the task of supervision in order to have a timely and appropriate solution to the problems disclosed. In the disaster-free provinces, local audit offices are mobilized to carry out a comprehensive and synchronous audit over the collection and appropriation of donated funds and materials in order to ensure the security and effectiveness of the donation. Meanwhile a reporting system for audit findings is also set up so as to be acquainted with the audit details as well as the problems discovered in the audit.

 

这次抗震救灾款物审计的最大特点就是“全过程的跟踪审计”，关口前移，提前介入，审计监督与管理同行。对于审计中发现的一些问题，我们责成有关单位及时纠正，切实发挥审计监督作用。对救灾款物的管理制度不完善的，审计部门积极建立并协助建立健全科学的内部管理和控制机制；在审计中发现的截留、隐匿、挤占挪用抗震救灾资金物资等违法违规问题，审计机关依照法规进行处理，涉及违反纪律和违法犯罪的人和事及时移送纪检监察和司法机关。

The most important feature of the audit over disaster funds and materials is “tracking audit covering the whole process” which means that the intervention by auditors has been made in the initial stage so as to have concurrent audit supervision upon the management. For the issues disclosed in the audit, we have required the competent authorities to make timely rectifications and make the role of audit supervision into full play. If the management system for disaster funds and materials is found to be with loopholes, audit institutions shall help them to establish a comprehensive and scientific internal management and control mechanism. If the irregularities such as detainment, concealment, embezzlement, and misappropriation of disaster funds and funds are found, audit institutions shall deal with them in accordance with the law and regulations and transfer the relevant individuals and cases in violation of disciplines or laws to disciplinary inspection organs and judicial organs.

在这次审计中，审计工作主要发挥了下面几方面的作用：一是发挥了决策中的参谋助手作用。审计的及时介入，向国务院、地方政府及有关部门报送了救灾款物存在的问题和建议，为领导从快决策、科学决策提供了依据。二是发挥了管理中的建设性作用。全国各级审计机关切实发挥跟踪审计优势，针对审计中发现的问题，共提出审计建议2642条。各单位高度重视审计建议，先后采纳2545条，并对2009条建议反映的问题进行了整改。三是发挥了警示和威慑作用。审计署在最快的时间内，通过典型案例披露、重要问题公告、违法违规问题查处等措施形成高压态势，起到了震慑作用，取得了良好的社会效果。四是审计的影响力进一步扩大。特别是社会、老百姓、政府，都理解了我们，都明白了我们是在干什么。比如说原来大家不放心，跟踪审计开展后，国内及国外的一些捐赠者觉得放心了，敢大胆捐赠了。通过审计的及时介入，审计的免疫功能得到充分体现，救灾款物未出现重大违法违规问题。

In this audit, audit work has played the following functions: 1) give assistance to the decision-making process. The timely intervention of auditing has managed to report to the State Council, local governments and relevant departments the existing problems and recommendations with regard to disaster funds and materials, which have been used by the top management as the bases for making timely and scientific decisions; 2) play a constructive role in the management. Audit institutions at all levels have fully used the advantages of tracking audit and make 2.642 recommendations for the problems disclosed in the audit. Competent authorities haven though highly of these recommendations, adopted 2,542 recommendations and made rectifications over the issues reported by 2,009 recommendations; 3) play a warning and deterring role. The CNAO has managed in the shortest period cultivated an environment of deterring and enjoyed favorable social effects by disclosing typical irregularities, announcing key audit findings and disposing severe irregularities; 4) further increase the influence of audit. The society, people and the government have a full understanding of the auditors and the audit work. After the tracking audit, donators home and abroad become rest assured of the security of funds and materials and are willing to make donations. Through the timely intervention of audit, the function of auditing as an immune system has been put into full use and no serious irregularities have been detected in the disaster funds and materials.

 

经济责任审计

经济责任审计是最具中国特色的一种审计工作方式，是在中国经济体制改革不断深入的背景下形成发展起来的，已经成为中国审计的重要组成部分，在权力制约和党风廉政建设等方面发挥了重要作用。目前，经济责任审计主要包括政府领导干部经济责任审计、部门领导干部经济责任审计和国有企业领导人员经济责任审计三项内容。国有企业领导人员经济责任审计已基本规范，党政领导干部经济责任审计范围已扩大到地厅级，对省部级党政领导干部经济责任审计的试点工作也在逐步深入。经济责任审计关注领导体制和工作机制的科学性和有效性，注重揭露和查处重大违法违规问题，注重经济责任审计与绩效审计相结合、注重经济责任审计与问责制相结合，在经济建设、干部管理和党风廉政建设中发挥了巨大的作用。

Audit of Economic Accountability of Leading Persons

Audit of economic accountability of leading persons is an audit mode of Chinese characteristics and comes into being against the background of ever-intensifying of the Chinese economic system restructuring. It has become one of the important contents of government audit in China and played an important role in checking and balancing the power and building a clean government and party. At present, the audit of economic accountability of leading persons mainly includes: audit of economic accountability of government leaders, audit of economic accountability of department leaders and audit of economic accountability of leaders of state-owned enterprises. We have already established a relatively regulated audit of economic accountability of leaders of state-owned enterprises and enlarged the scope of auditees to Director-General level officials for audit of economic accountability of party and government leaders. We also have trial audits over the Minister-and-Governor-level party and government leaders. The audit of economic accountability audit has paid special attention to the scientific and effective way for the leader system and working mechanism, the disclosure and disposition of severe irregularities, combining of audit of economic accountability and performance audit, and integration of audit of economic accountability and accountability system. This kind of audit has played an important role in economic development, management of human resources and building of a clean government and party.

 

八、展望未来

8. Future Orientations

中国审计已经走过了二十多年的历程，取得了斐然的成绩，也存在一些需要不断完善的地方。审计署高度重视中国审计未来的发展，根据中国共产党十七大精神和《国民经济和社会发展第十一个五年规划纲要》，结合审计工作发展形势和工作实践，制定审计署2008至2012年审计工作发展规划，为中国审计的未来发展明确了方向。

Government auditing in China has experienced a development of more than 20 years with the existence of both achievements and shortcomings. The CNAO has attached great importance to the future development of government auditing in China. In accordance with the guiding principles set out at the Seventeenth CPC National Congress as well as the 11th Five-Year Plan for Economic and Social Development, the CNAO has combined the development conditions of audit work and audit practice and stipulated the Strategic Plan for the CNAO during the Period of 2008-2012, indicating the future orientations for the development of government auditing in China. 
 

在“五年规划”中，中国审计工作的指导思想是：以中国特色社会主义理论为指导，以科学发展观为灵魂和指南，牢固树立科学的审计理念，坚持“依法审计、服务大局、围绕中心、突出重点、求真务实”的审计工作方针，认真履行宪法和法律赋予的职责，全面监督财政财务收支的真实、合法和效益，在推进社会主义经济、政治、文化和社会建设中发挥更大作用。

In this Five-Year Strategic Plan, the guiding principles of government audit in China is as follows: we should make sure audit be guided by socialism theory with Chinese characteristics, Scientific Outlook on Development taken as the soul and guidance, scientific audit theory be firmly established, audit working principles of “conducting audit in accordance with the law, serving the overall targets, centering around the core tasks, laying stress on the audit priorities and pursuing truthfulness and carrying down-to-earth attitude” be adhered to, duties and responsibilities endowed by the Constitution and law be earnestly performed, truthfulness, legality and performance of government and other financial revenues and expenditures be comprehensively supervised and role of audit in promoting economical, political, culture and social development be put into full play.

 

中国审计工作的总体目标是：把推进法治、维护民生、推动改革、促进发展作为审计工作的出发点和落脚点，充分发挥审计保障国家经济社会运行的“免疫系统”功能，全面提高依法审计能力和审计工作水平，初步实现审计工作法治化、规范化、科学化，积极构建与社会主义市场经济体制相适应的中国特色审计监督制度。

The general targets of government audit in China are as follows: to promote law-based administration, to safeguard the livelihood of the people, to advance the reform and development, to make a full play of the function of auditing as the immune system to protect the economic and social operation, to improve in a comprehensive way the audit capabilities and level of audit work, to realize the law-based, well regulated and scientifically guided audit work, and to build an audit supervision system commensurate with the socialist market economic system.

 

中国审计工作的主要任务是：认真贯彻落实审计法和审计法实施条例，进一步加强审计监督，不断增强审计工作的主动性、宏观性、建设性、开放性和科学性，把审计工作更好地融入全面建设小康社会发展全局，推进民主法治，维护国家安全，保障国家利益，促进国家经济社会全面协调可持续发展。在“五年规划”中还包括探索创新审计方式；着力加强五项基础建设，夯实审计事业可持续发展的根基；加强审计业务工作和审计法治化建设等很多措施和目标。

The main tasks of government audit in China are as follows: to earnestly implement the Audit Law and the Implementation Rules for the Audit Law; to further enhance audit supervision as well as its proactive, macro, constructive, open and scientific roles; to achieve a better integration of audit work into the undertakings of building a moderately prosperous society in all respects; to promote democracy and law-based administration; to safeguard national security, protect national interests and promote a comprehensive, coordinated and sustained economic and social development. Five-Year Strategic Plan also includes many other measures and targets including explorations of innovative audit mode and methodology, intensifying of the five basic buildings to have a solid foundation for sustained development, and enhancing audit work and the building of regulatory framework.

 

     总之，在审计署的正确领导下，在全体审计人员的共同努力下，中国审计按照“五年规划”明确的审计工作发展的目标和措施，认真落实，讲求实效，扎实推进，不断推动中国审计事业又好又快发展，中国审计的明天会更好。

In general, under the leadership of the CNAO, and with the concerted efforts of all Chinese auditors, government audit shall implement the targets and measures stipulated in the Five-Year Strategic Plan and move forward in an effective and practical way for promoting a better and fast development of government audit work. Audit in China shall have a brighter future.