In his work report, Mr. Liu pointed out that in 2008, under the leadership of the CPC Central Committee and State Council, audit institutions followed the guidance of Deng Xiaoping Theory and the important thought of Three Represents , comprehensively applied the Scientific Outlook on Development and earnestly performed their duties and responsibilities, giving rise to the enhancement of audit work quality and audit capability and the achievements of various tasks in the preferable manner.
From January to November, audit institutions have conducted audit and investigation over 104,000 audited bodies with the achievements of facilitating revenue increase and spending cut of 56.9 billion RMB, promoting the improvement of 3,690 regulations by audited bodies; besides, around 837 cases and clues in the nature of economic crime have been referred to corresponding judicial authorities and discipline inspection and supervision authorities.
As for as auditing work in 2009, Auditor General stressed 4 points in particular. The first one is that the theme of promoting a steady and fairly fast development of the economy must be followed. The second point is to catch hold of such three key areas as to promote the implementation of macro economic control measures, to ensure national economic security, and to actively promote systematic innovation and anti-corruption campaign.
The third point is to accomplish six tasks of audit. The first task is to deepen public finance audit in order to ensure the enforcement of the proactive financial policy, to promote standardization of budget management, and to heighten the performance of public finance. The second task is to strengthen monetary audit to promote the implementation of moderately relaxed monetary policy with a view to ensuring national monetary security and serving monetary reform.
The third task is to enhance enterprise audit to ensure the security of state assets, deepen state enterprises reform, and adopt sustainable mode of development. The fourth task is to steadily push forward with economic accountability audit in order to advance the setting up and perfecting of accountability system, promote the exercise of administrative functions according to law, and improve management level.
The fifth task is to actively carry out environmental audit with an aim to promote the conservation of energy and natural resources, and the implementation of environmental protection as basic national policy. The sixth task is to carry out external related audit with the aim of heightening the effectiveness of use of foreign funds, ensuring security of overseas investment and performing the duty of United Nations audit.
The fourth point, i.e. the last point is to hold five principles in mind: a. to insist on disclosing and reporting the implementation of central macro policies of ensuring economic growth, expanding domestic demands, restructuring the economy and improving people s living standard and the emerging issues and problems during the implementation so as to make every policy measure more applicable, scientific, reasonable and effective; b.
to insist on disclosing and reporting those projects that violate relevant law and regulations, such as consuming high quantities of energy, being highly polluting with poor performance and excessive production capacity, and revealing such problems as devastating and harm of natural resources, environmental pollution, disorderly occupancy of agrarian lands, with a view to promoting the adoption of sustainable mode of development; c.
to insist on disclosing and reporting those projects which have been initiated without careful consideration of objectivity and actual needs, and have resulted in the problems of huge waste, loss and extravagance, so as to promote the improvement of investment quality and benefits; d. to insist on disclosing and reporting such acts as serious violations of laws and regulations.
, economic crimes and corruption, with a view to fighting corruption, upholding integrity and promoting the building of regulatory framework; e. to insist on disclosing and reporting problems which are related with system, structure, mechanism and management, with an aim to promote the deepening of reform, improving of mechanism, perfecting of system and strengthening of management, and to advance the setting up and perfecting of accountability system.
In addition, Mr. Liu requires audit institutions at all levels to thoroughly study and apply the Scientific Outlook on Development, and transform the studying achievements into guiding principles which is to realize the sustainable development of auditing work, and make great efforts to promote the innovation from five perspectives.
The first one, the innovation of auditing concept, calls for the awareness of Scientific Outlook on Development as the soul and guidelines of auditing work, requires audit institutions to adopt the scientific concept of auditing and accurately understand the nature, objective, connotation and requirements so as to give full play to the immune system role of auditing.
The second one, the innovation of auditing mechanism, asks for the setting up of necessary scientific system and mechanism covering auditing administration, assessment, stimulus, advancement and safeguard, to strive for the realization of auditing and managing according to law and ensure the full play of the immune system role of auditing.
Thirdly, the innovation of auditing mode means to continually explore appropriate auditing mode and methods which are adapted to the actual situation of development, adhering to our own auditing route with Chinese characteristics. The next innovation, the management mode of auditing work force, indicates that putting people first, audit institutions shall study and establish relevant personnel system and management mode for auditing work force which reflects the requirements of Scientific Outlook on Development.
The last one is the innovation of auditing technology and methods which requires government auditing to constantly explore better auditing technology and methods which are applicable for our national situation, supported by the construction of audit computerization.
