Chapter 1 General Provisions

Article 1: In order to uphold and strengthen the Party’s centralized and unified leadership over audit work，Strengthen the management and supervision of the main leading cadres of the party and government and the main leading personnel of state-owned enterprises and institutions (hereinafter collectively referred to as leading cadres)，Promote leading cadres to perform their duties、Act as a responsible person，Ensure the Party Central Committee orders and prohibitions，According to the "Audit Law of the People's Republic of China" and relevant intra-party regulations，Develop these regulations。

Article 2 Economic responsibility audit work is based on Marxism-Leninism、Mao Zedong Thought、Deng Xiaoping Theory、“Three Represents”Important Thoughts、Scientific Outlook on Development、Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era is guided by，Enhance“Four Consciousnesses”、firm“Four Confidences”、Do“Two maintenance”，Earnestly implement the Party Central Committee、Decision-making and deployment of the State Council，Closely focus on overall planning and promotion“Five in One”Overall layout and coordinated advancement“Four comprehensives”Strategic Layout，Implement the new development concept，Focus on economic responsibility，Objective evaluation，Revealing the problem，Promote high-quality economic development，Promote comprehensive and deepening reforms，Promote the standardized operation of power，Promoting anti-corruption and promoting integrity，Promote the modernization of the national governance system and governance capabilities。

Article 3 Economic responsibilities as referred to in these regulations，refers to the leading cadres during their term of office，Implement the economic principles and policies of the party and the state within its jurisdiction、Decision deployment，Promote the development of economic and social undertakings，Manage public funds、State-owned assets、State-owned resources，Responsibilities that should be performed to prevent and control major economic risks and other related economic activities。

Article 4: The economic responsibility audit objects of leading cadres include:

(1) Local party committees at all levels、Government、Discipline Inspection and Supervision Organ、Court、A full-time leading cadre of the Procuratorate or a deputy leading cadre who has been in charge of the work for more than one year；

(2) Party and government work departments at the central and local levels、Principal leading cadres of public institutions and people's organizations or deputy leading cadres who have been in charge of work for more than one year；

(3) Enterprises (including financial institutions) in which state-owned and state-owned capital holds a controlling or dominant position，Hereinafter collectively referred to as the legal representative of a state-owned enterprise) or the main leader who does not serve as the legal representative but actually exercises the corresponding powers；

(4) When the superior leading cadre concurrently holds the official leadership position of the subordinate unit and does not actually perform economic responsibilities，Deputy leading cadres who are actually in charge of daily work；

(5) Other major leading cadres required by the Party Central Committee and local party committees at or above the county level to conduct economic responsibility audits。

Article 5: Performance of economic responsibilities by leading cadres，Should accept audit supervision in accordance with regulations and laws。

Economic responsibility audit can be carried out during the period of office of leading cadres，It can also be done after the leading cadre leaves office，Mainly audit during tenure。

Article 6: The economic responsibility audit of leading cadres is determined according to the cadre management authority。When there are inconsistencies between cadre management authority and financial affiliation，The department with cadre management authority over leading cadres and the audit agency at the same level jointly determine the audit agency to conduct the audit。

Economic Responsibility Audit by the Auditor General of the Audit Office，Organize and implement according to the decision of the Central Audit Committee。Economic Responsibility Audit of Main Leading Cadres of Local Audit Agencies，After consultation between the local party committee and the higher-level audit agency，Organized and implemented by the superior audit agency。

Article 7 Audit Committee Office、Audit agencies independently implement economic responsibility audits in accordance with regulations and laws，No organization or individual may refuse、Hinder、Interference，No retaliation against auditors。

Intentionally erecting obstacles、Pushing and delaying，Should be criticized and reported；causing adverse effects，There should be serious accountability and accountability。

Article 8 Audit Committee Office、State secrets learned by audit institutions and auditors during the economic responsibility audit work、Business secrets and personal privacy，Obligated to keep confidentiality。

Article 9 Party committees and governments at all levels shall ensure the institutions necessary to perform economic responsibility audit duties、Personnel and funding。

Chapter 2 Organization and Coordination

Article 10 Party committees and governments at all levels should strengthen leadership over economic responsibility audit work，Establish and improve the joint meeting bet365 casino blackjackof economic responsibility audit work (hereinafter referred to as the joint meeting) system。The joint meeting is organized by disciplinary inspection and supervision agencies and organizations、Organization Establishment、Audit、Finance、Human resources and social security、State-owned assets supervision and administration、Composition of financial supervision and management departments，The convener is the director of the Audit Committee Office。The joint meeting carries out its work under the leadership of the audit committee at the same level。

Office under the joint meeting，Working together with the economic responsibility audit agency within the audit agency at the same level。The office director shall be the deputy leader of the audit institution at the same level or the leader of equivalent position。

Article 11 The joint meeting is mainly responsible for studying and formulating institutional documents related to economic responsibility audit，Supervision and inspection bet365 casino blackjackof economic responsibility audit work，Coordinate and solve problems that arise in the economic responsibility audit work，Promote the application of economic responsibility audit results，Guide the work of the lower-level joint meeting，Guidance and Supervision Department、The economic responsibility audit work of the unit’s internal management leading cadres，Complete other tasks assigned by the Audit Committee。

The Joint Meeting Office is responsible for the daily work of the Joint Meeting.

Article 12 Economic responsibility audits should be conducted in a planned manner，Based on the actual situation such as cadre management and supervision needs and audit resources，Implement classified management of audit objects，Scientifically formulate mid- to long-term economic responsibility audit plans and annual audit project plans，Promote full coverage of audits on the performance of economic responsibilities by leading cadres。

Article 13 The annual economic responsibility audit project plan is formulated in accordance with the following procedures:

(1) The audit committee office proposes audit plan arrangements in consultation with the organizational departments at the same level，List of annual audit suggestions for leading cadres proposed by the organizational department；

(2) After the Audit Committee Office solicits opinions from relevant units such as the discipline inspection and supervision agencies at the same level，Incorporated into the annual audit project plan of the audit agency；

(3) The audit committee office submits the decision to the audit committee at the same level for deliberation。

Auditing leading cadres under the management of relevant competent departments，List of annual audit recommendations proposed by the Audit Committee Office in consultation with relevant competent authorities，Incorporated into the annual audit project plan of the audit agency，Submit to the Audit Committee for review and decision。

Article 14: Once the annual economic responsibility audit project plan is determined, it shall not be changed at will。Really need to reduce or add，The original procedures should be followed，Report to the Audit Committee for approval before implementation。

Article 15: If the audited leading cadres are subject to compulsory measures by relevant departments、Disciplinary Review、Supervisory investigation or special circumstances such as death，And there are other circumstances where it is not appropriate to continue the economic responsibility audit，The audit committee office consults with the discipline inspection and supervision agencies at the same level、Organizational departments and other relevant units put forward opinions，Terminate audit after approval by the Audit Committee。

Chapter 3 Audit Content

Article 16: Economic responsibility audits shall be conducted with public funds during the period of office of leading cadres、State-owned assets、Management of state-owned resources、Allocation and usage based，Focus on the exercise of power and implementation of responsibilities of leading cadres，Fully consider the management and supervision needs of leading cadres、Factors such as performance characteristics and audit resources，Determine the audit content in accordance with regulations and laws。

Article 17 The contents of the economic responsibility audit of the main leading cadres of local party committees and governments at all levels include:

(1) Implement the Party and State’s economic principles and policies、Decision deployment status；

(2) Formulation of economic and social development plans and policy measures in the region、Execution and effects；

(3) Decision-making on major economic matters、Execution and effects；

(4) Financial management and economic risk prevention，People’s livelihood protection and improvement，Ecological Civilization Construction Project、Fund management usage and benefits，And the implementation of organizational establishment management regulations in budget management；

(5) Implementation of responsibilities related to the construction of party style and clean government in economic activities and compliance with regulations on clean governance；

(6) Rectification of problems found in previous audits;

(7) Other contents that need to be audited.

Article 18 Party and Government Work Departments、Discipline Inspection and Supervision Organ、Court、Procuratorate、The contents of the economic responsibility audit of the main leading cadres of public institutions and people's organizations include:

(1) Implement the Party and State’s economic principles and policies、Decision deployment status；

(2) Formulation of important development plans and policy measures for this department and unit、Execution and effects；

(3) Decision-making on major economic matters、Execution and effects；

(4) Financial management and economic risk prevention，Ecological Civilization Construction Project、Fund management usage and benefits，And the implementation of organizational establishment management regulations in budget management；

(5) Implementation of responsibilities related to the construction of party style and clean government in economic activities and compliance with regulations on clean governance；

(6) Rectification of problems found in previous audits;

(7) Other contents that need to be audited.

Article 19 The contents of the economic responsibility audit of the main leaders of state-owned enterprises include:

(1) Implement the Party and State’s economic principles and policies、Decision deployment status；

(2) Formulation of corporate development strategic planning、Execution and effects；

(3) Decision-making on major economic matters、Execution and effects；

(4) Establishment of corporate corporate governance structure、Sound and operational status，Formulation and implementation of internal control system；

(5) The true and legal benefits of corporate finance，Risk management and control situation，Overseas asset management situation，Ecological environment protection situation；

(6) Implementation of responsibilities related to the construction of party style and clean government in economic activities and compliance with regulations on honest employment；

(7) Rectification of problems found in previous audits;

(8) Other contents that need to be audited.

Article 20 Relevant departments and units、The main leading cadres of local party committees and governments are concurrently held by superior leading cadres，And actually fulfill economic responsibilities，When conducting an economic responsibility audit，The audit content is limited to the economic responsibilities that the leading cadre must perform for his concurrent duties。

Chapter 4 Audit Implementation

Article 21 Audit Committee Office、Audit agencies should follow the annual economic responsibility audit project plan，Form an audit team and implement the audit。

Article 22: To the main leading cadres of the same local party committee and government，and the same department、Economic responsibility audit of more than 2 main leading cadres of the unit，Organization and implementation can be synchronized，Respectively determine responsibilities。

Article 23 Audit Committee Office、Audit agencies should follow regulations，Send an audit notice to the audited leading cadres and their units or former units (hereinafter collectively referred to as their units)，Copy to the disciplinary inspection and supervision agency at the same level、Organizational departments and other relevant units。

Economic Responsibility Audit Notice of the Main Leading Cadres of the Local Audit Agency，Sent by the superior audit agency。

Article 24 When implementing economic responsibility audit，Should be convened by key members of the audit team、Meeting attended by audited leading cadres and relevant personnel of their units，Arrangements related to audit work。Relevant member units of the joint meeting can send people to participate according to work needs。

The audit team should publicize the name of the audit project in the audited unit、Audit discipline requirements and reporting hotline, etc.。

Article 25 During the Economic Responsibility Audit Process，The opinions of the members of the leadership team of the unit where the audited leading cadre works should be heard。

Audit of main leading cadres of local party committees and governments，The Standing Committee of the People’s Congress at the same level should also be heard、Opinions of the main responsible comrades of the CPPCC。

Audit Committee Office、The audit agency should listen to the opinions of relevant member units of the joint meeting，Know in a timely manner the inspection and assessment related to the performance of economic responsibilities by audited leading cadres、Popular feedback、Inspection Bet365 app downloadinspection feedback、Organize an interview、Letter inquiry、Case investigation results and other information。

Article 26 Audited leading cadres and their units，and other relevant units should promptly、Accurate、Completely provide the following information related to the performance of economic responsibilities by the audited leading cadres:

(1) Report on the performance of economic responsibilities of audited leading cadres；

(2) Work plan、Work summary、Work report、Meeting minutes、Meeting Minutes、Resolution、Request、Instructions、Target Responsibility Letter、Economic Contract、Assessment and inspection results、Business Profile、Organization Establishment、Rules and Regulations、Information on the rectification of problems found in previous audits；

(3) Financial revenue and expenditure, financial revenue and expenditure related information;

(4) Electronic data and necessary technical documents related to the performance of duties；

(5) Other information required for audit.

Article 27: The audited leading cadres and their units shall verify the authenticity of the information provided、Responsible for integrity，And make a written commitment。

Article 28: Economic responsibility audits should strengthen overall coordination with other audits such as departure audits of natural resource assets of leading cadres，Scientific allocation of audit resources，Innovative audit organization management，Promote the application of new technologies such as big data，Establish and improve the sharing mechanism of audit work information and results，Improving the overall effectiveness of audit supervision。

Article 29 During the Economic Responsibility Audit Process，You can submit it to the relevant departments in accordance with regulations and laws、The unit will assist。Relevant departments、The unit should support it，And provide relevant materials and information in a timely manner。

Article 30 After the audit team conducts the audit，Should be reported to the Audit Committee Office that dispatches the audit team、Audit agency submits audit report。

Audit reports generally include an overall evaluation of the performance of economic responsibilities by the audited leading cadres during their tenure、Main achievements、Main issues discovered in the audit and identification of responsibilities、Audit suggestions and other contents。

Article 31 Audit Committee Office、The audit agency shall solicit in writing the opinions of the audited leading cadres and their units on the audit report of the audit team。

Article 32: The audited leading cadres and their units shall submit written opinions within 10 working days from the date of receipt of the audit report from the audit team；No written opinion submitted within 10 working days，Deemed to be no objection。

The audit team should provide written opinions on the audited leading cadres and their units，Further research and verification，Make necessary changes to the audit report，Submit together with the written opinions of the audited leading cadres and their units to the Audit Committee Office、Audit agency。

Article 33 Audit Committee Office、The audit agency shall review the audit report of the audit team in accordance with the prescribed procedures，Issue an economic responsibility audit report；Issue an economic responsibility audit results report at the same time，Based on the economic responsibility audit report，Briefly reflect the audit results。

The economic responsibility audit report and the economic responsibility audit results report should have clear facts、Objective evaluation、Clear responsibilities、Appropriate wording、Text refinement、Easy to understand。

Article 34 Economic Responsibility Audit Report、The economic responsibility audit results report and other audit concluding documents shall be submitted to the audit committee at the same level in accordance with the prescribed procedures，Send to the organizational department according to the cadre management authority。According to work needs，Send to other member units of the joint meeting such as disciplinary inspection and supervision agencies、Relevant competent authorities。

Conclusive document bet365 casino blackjackof economic responsibility audit of the main leading cadres of local audit agencies，Sent to relevant organizational departments by the superior audit agency。According to work needs，Send to relevant disciplinary inspection and supervision agencies。

The economic responsibility audit report should be sent to the audited leading cadres and their units。

Article 35 Clues to major problems discovered during economic responsibility audit，The Audit Committee Office reports to the Audit Committee in accordance with regulations。

Clues to problems that should be handled by the disciplinary inspection and supervision agencies or relevant competent departments，Transferred by the audit agency for processing in accordance with regulations, disciplines and law。

Financial revenues and expenditures that violate state regulations in the unit where the audited leading cadre works、Financial revenue and expenditure behavior，Those who should be punished according to law，The auditing agency shall make audit decisions within the scope of its legal authority。

Article 36 After the Economic Responsibility Audit Project Ends，Audit Committee Office、The audit agency should organize a meeting，Feedback the audit results and related situations to the audited leading cadres and members of the leadership team of their units and other relevant personnel。Relevant member units of the joint meeting can send people to participate according to work needs。

Article 37 Audited leading cadres’ response to the Audit Committee Office、There are objections to the economic responsibility audit report issued by the audit agency，You can appeal to the audit committee office at the same level within 30 days from the date of receipt of the audit report。The audit committee office should form a review working group，And require the original audit team members to recuse themselves，Propose review opinions within 90 days from the date of receipt of the appeal，Review decision will be made after approval by the Audit Committee。The review decision is final。

The main leading cadres of the local audit agency have objections to the economic responsibility audit report issued by the higher-level audit agency，You can appeal to the higher-level audit agency within 30 days from the date of receipt of the audit report。The audit agency at the higher level should form a review working group，And require the original audit team members to recuse themselves，A review decision will be made within 90 days from the date of receipt of the appeal。The review decision is final。

The last day of the period specified in this article is a legal holiday，The first working day after the holiday is the expiration date。

Chapter 5 Audit Evaluation

Article 38 Audit Committee Office、Audit institutions should base their duties on different leadership positions，On the basis of audit verification or fact determination，Comprehensive use of multiple methods，Insist on combining qualitative evaluation with quantitative evaluation，In accordance with relevant intra-party regulations、Laws and regulations、Policies、Responsibility assessment objectives, etc.，Within audit scope，Performance of economic responsibilities for audited leading cadres，Includes public funds、State-owned assets、Management of state-owned resources、Individuals’ compliance with the regulations on integrity in government (employment) during distribution and use，Be objective and fair、A realistic evaluation。

Audit evaluation should be supported by sufficient audit evidence，No evaluation of matters not covered in the audit。

Article 39 Problems existing in the process of fulfilling economic responsibilities for leading cadres，Audit Committee Office、Audit agencies should follow Bet365 Online Live Dealerthe principle of consistency of powers and responsibilities，According to the division of responsibilities of leading cadres，Comprehensive consideration of the historical background of relevant issues、Decision-making process、Property、Consequences and the actual role of leading cadres, etc.，Define the direct responsibilities or leadership responsibilities they should bear。

Article 40: Leading cadres shall bear direct responsibility for the following behaviors in the process of fulfilling economic responsibilities:

(1) Direct violation of relevant intra-party regulations、Laws and regulations、Policy Required；

(2) Instruction、Instruction、Force、Connivance、Covering subordinates to violate relevant party regulations、Laws and regulations、Policy Required；

(3) Implementing the Party and State’s economic principles and policies、The decision-making and deployment are not firm, comprehensive and in place，Cause public funds、State-owned assets、Loss and waste of state-owned resources，Ecological environment damage，Consequences such as damage to public interests；

(4) Relevant laws, regulations and rules have not been completed、Policies and Measures、Matters regarding leading cadres as the first responsible person (total responsibility) stipulated in the target responsibility letter and other matters，Cause public funds、State-owned assets、Loss and waste of state-owned resources，Ecological environment damage，Consequences such as damage to public interests；

(5) Without democratic decision-making procedures or when the majority of people disagree，Direct decision、Approved、Organize and implement major economic events，Cause public funds、State-owned assets、Loss and waste of state-owned resources，Ecological environment damage，Consequences such as damage to public interests；

(6) Failure to perform or incorrect performance of duties，Other behaviors that play a decisive role in the consequences。

Article 41: Leading cadres shall bear leadership responsibility for the following behaviors in the process of fulfilling economic responsibilities:

(1) Democratic decision-making，With majority consent，Decision、Approved、Organize and implement major economic events，Public funds due to poor decision-making or wrong decision-making、State-owned assets、Loss and waste of state-owned resources，Ecological environment damage，Consequences such as damage to public interests；

(2) Violation Department、Public funds caused by internal management regulations of the unit、State-owned assets、Loss and waste of state-owned resources，Ecological environment damage，Consequences such as damage to public interests；

(3) When participating in relevant decision-making and work，No clear objection was expressed，Relevant decisions and work violate relevant intra-party regulations、Laws and regulations、Policies，Or cause public funds、State-owned assets、Loss and waste of state-owned resources，Ecological environment damage，Consequences such as damage to public interests；

(4) Neglect of supervision，Failed to promptly discover and deal with areas (departments) at the same or lower level within the jurisdiction、unit) violates relevant intra-party regulations、Laws and regulations、Policy issues，Cause public funds、State-owned assets、Loss and waste of state-owned resources，Ecological environment damage，Consequences such as damage to public interests；

(5) Except for direct liability，Failure to perform or incorrectly perform duties，Other behaviors that should bear responsibility for the consequences。

Article 42: Other responsible persons other than the audited leading cadres，Audit Committee Office、The audit agency may report to the relevant departments in an appropriate manner、The unit provides relevant information。

Article 43: During audit evaluation，Leading cadres should be punished for their lack of experience in promoting reforms、Mistakes and errors that occurred during the first trial，Distinguish it from disciplinary and illegal acts that are knowingly committed；Remember mistakes and errors in exploratory experiments that have not yet been clearly restricted by superiors，Distinguish it from disciplinary and illegal behaviors that continue to persist even after being explicitly prohibited by superiors；Unintentional mistakes to promote development，Distinguish between disciplinary and illegal acts that are both seeking personal gain。Towards the mistakes and mistakes of leading cadres in reform and innovation，Correctly grasp your career first、Seek truth from facts、According to discipline and law、Principles of equal emphasis on tolerance and correction，After comprehensive analysis and judgment，Can be exempted from liability or given a lighter sentence，Encourage exploration and innovation，Support the role，Protect the enthusiasm of leading cadres and officers to start a business、Initiative、Creativity。

Chapter 6 Application of Audit Results

Article 44: Party committees and governments at all levels should establish and improve economic responsibility audit reports、Accountability、Rectification and implementation、Result announcement and other results application system，Use the economic responsibility audit results and rectification status as assessment、Appointment and dismissal、Important reference for rewarding and punishing audited leading cadres。

The economic responsibility audit results report and the audit rectification report should be included in the personal files of the audited leading cadres。

Article 45 Audit Committee Office、The audit agency shall notify or announce the results of the economic responsibility audit in an appropriate manner in accordance with regulations，Supervise and inspect the rectification of problems found in the audit。

Article 46 Other member units of the joint meeting shall use the audit results within their respective scope of responsibilities:

(1) According to cadre management authority，Use the audit results and rectification status as assessment、Appointment and dismissal、Important reference for rewarding and punishing audited leading cadres；

(2) Further handle the problems found in the audit;

(3) Strengthen supervision and inspection of the implementation of rectification of problems found in audit；

(4) Typicality of audit findings、Universality、Study the tendentious issues and proposed audit suggestions in a timely manner，Take this as a way to take relevant measures、Important reference for improving relevant system regulations。

Other member units of the joint meeting shall promptly report the application of audit results to the Audit Committee Office in an appropriate manner、Audit agency。Other provisions provided by the Party Central Committee，Process in accordance with relevant regulations。

Article 47: Relevant competent departments shall use audit results within the scope of their respective responsibilities:

(1) According to cadre management authority，Use the audit results and rectification status as assessment、Appointment and dismissal、Important reference for rewarding and punishing audited leading cadres；

(2) Handle and punish audit transfer matters in accordance with regulations, disciplines and laws；

(3) Supervise relevant departments、The unit implements audit decisions and rectification requirements，In related industries、Effective use of audit results in unit management and supervision；

(4) Typicality of audit findings、Universality、Study the tendentious issues and proposed audit suggestions in a timely manner，And take relevant measures as a result、Important reference for improving relevant system regulations。

Relevant competent authorities shall promptly report the application of audit results to the Office of the Audit Committee in an appropriate manner、Audit agency。

Article 48: The audited leading cadres and their units shall be based on the audit results，The following corrective measures should be taken:

(1) Issues discovered during the audit，Make rectifications within the specified time limit，Report the rectification results in writing to the Audit Committee Office、Audit agency，And the organizational department or competent department；

(2) Audit decision，Complete execution within the specified period，Report the implementation status in writing to the Audit Committee Office、Audit agency；

(3) Problems discovered according to the audit，Implement the responsibilities of relevant responsible bet365 live casino and sports bettingpersonnel，Take corresponding measures；

(4) Based on audit recommendations，Take measures，Sound system，Strengthen management；

(5) Incorporate the audit results and rectification status into the inspection and assessment of the responsibility system for party style and clean government construction of the unit’s leadership team，As a democratic life meeting of the leadership team and the important content of the leadership team members’ responsibilities and integrity。

Chapter 7 Supplementary Provisions

Article 49 Audit Committee Office、Audit agencies and auditors，The audited leading cadres and their units，And the responsibilities of other relevant units and individuals in the economic responsibility audit、Permissions、Legal liability, etc.，Not specified in these regulations，In accordance with the relevant regulations of the Party Central Committee、"Audit Law of the People's Republic of China"、"Regulations on the Implementation of the Audit Law of the People's Republic of China" and other laws and regulations。

Article 50 Relevant departments、Units shall refer to these regulations when conducting economic responsibility audits of internal management leading cadres，Or formulate specific measures according to these regulations。

Article 51 These regulations are governed by the Office of the Central Audit Commission、The Audit Office is responsible for the explanation。

Article 52: These regulations will come into effect on July 7, 2019。October 12, 2010 General Office of the CPC Central Committee、The "Regulations on the Economic Responsibility Audit of Main Party and Government Leading Cadres and State-owned Enterprise Leaders" issued by the General Office of the State Council are abolished at the same time。