The Audit Department
of Hunan
The Audit Department of Hunan was founded
in 1983, and it is the component of Hunan government. It inspects the accounting
certificate, account book, accounting report form, and other material and
capital related with revenue and expenditure and financial revenue and expenditure
of the audited units under the leadership of
provincial
Party committee, provincial government, and Audit bureau of Hunan. It also
supervises the revenue and expenditure and financial revenue and expenditure
to be true, legal and beneficial.
The responsible of audit is supervising the economy.
From the founding of the Hunan Audit Department, it focuses on the central
work of the Party and the nation. It takes the defending of the financial
law and regulation, servicing the open and reform of Hunan and developing
the economy as its own responsibility. The audit officers in the whole province
fulfil the work of audit and supervising carefully, and try their best to
improve the work quality and the level of enforce the audit law under the
leadership of the Department. It improves steadily, and makes a characterized
method of audit supervising of Hunan, and also makes wonderful achievements
of audit in Hunan. Based on the macroscopic, it strengthens the supervising
to the key macroscopic adjusting and controlling departments of the national
economy, and it forms the structure of centralizing the financial audit and
other special
audit as the cooperation. From 1993, the supervising to financial, fixed capital
investment and the banking is strengthening. The arrangement of the audit
program and the blending of the audit force are inclined to these three fields,
and the achievements of the audit are more and more obvious. The same level
financial audit for four years plays an important role of understanding and
grasping the management situation of financial budget, and of making the resources
clearly and improving the using beneficial of the financial capital, and of
strengthening the power of macroscopic adjusting and controlling of the government.
It helps the provincial Standing Committee of the National People’s Congress
changes from procedure supervising to substance supervising. The audit to
fixed capital investment strengthens the audit supervising to national or
provincial key programs, and develops the audit and audit investigation to
the fund of special construction. Through audit, it
supplies
the reliable foundation of the reasonable arrangement to the limited building
fund of the government and the related departments. It also improves the building
of basic facilities and pillar industries in the province. At he same time,
it promotes the development against corruption effectively. The banking audit
develops audit supervising around deepening the banking system reform, improving
the benefit of credit funds, and preventing the banking risks. The banking
audit plays an important role in improving benefit, preventing and solving
banking risks for the banking enterprises, and in keeping the society stable.
Meanwhile, the audit department develops the audit supervising to nation-owned
enterprises and all kinds of special funds actively. The enterprise audit
insists on taking the truth and legality of verifying the debt and the decrease
and increase of the enterprise as its basis. It extends to the internal degree
of controlling and the economical benefit, and reveal the false of the enterprise
debt, large scale of hiding loss, and the problem of serious running off of
the national credit. Special fund audit focuses on the supervising of special
fund with large volume and related to the national economy and the people’s
livelihood. The audit of all kinds of agricultural special funds becomes the
most important in the special fund supervising, and it makes its due contribution
to the promoting agricultural development and keeping the rural areas stable.
In recently years, the economical responsible audit to the leaders who leave
their posts is taken step by step. The development of this audit supplies
foundation for exam, appointing, removing, rewarding and publishing the leaders.
The practice of audit for more than ten
years gets a large achievement.
By the end of 1998, the audit offices of the province audit over 100000 units
(programs) under the leadership of the Audit Department of Hunan. They exam
25,600,000,000 Yuan for illegal actions, and increase and save 6,000,000,000
Yuan for the nation through the dealing by the audit. There are 229 cases
of corruption and bribery in the audit, and there are 357 persons who are
sent to be punished of the related departments. At the same time, all the
auditors of the province pay attention to thinking based on macroscopic and
doing based on microcosmic. They provide over 20000 essays of comprehensive
audit reports and audit investigation reports with truth, data, analyses,
and suggestions. There are 12969 essays used to supply valuable reference
foundation to the macroscopic decision of the government and related department.
The Audit Department of Hunan do a lot
of work on standardization, legalization and system the audit in order to
improve the audit quality and standard the audit procedure, and it gets a
large achievement.
In order to form a regular order of
audit and realize the duty of audit supervising, the Audit Department of Hunan
focuses on the internal management and makes and perfects the regulations
of internal management. The main regulations are: the rules for auditors,
the post duties for auditors, audit returning visit rule, the rule of the
blending, exam, training, rewarding, punishing, posting and removing for the
auditors, the rule of political study, the rule of studying for the Party
members, the attendance rule, etc. The carrying on of these regulation, standard
the actions of auditors effectively and promote the audit working efficiency
in high degree.
In order to promote the modernize of the audit method
and working efficiency, the Audit Department of Hunan makes efforts
on popularizing the knowledge on computer, and realizing the connection on
web for all the audit offices in the province. Now, the offices of the Department
have set Intranet. Inquiring about regulation, reading documents, publishing
information can be done through the net, and it realizes finishing office
work automatically basically. From the founding of the Audit Department of
Hunan, it strengthens the building of auditors according to high start, high
quality and high requires. It makes the building of the leader group as the
key points, and educates the auditors with thinking of reform, outlook of
life, thinking of value and the thinking of benefit. In the recent ten years,
the scale of the auditor is enlarging and the political quality of the auditor
is improving. The Audit Department of Hunan develops the post education to
the auditors with plan and organization, improves the quality of auditors
and perfects the knowledge structure of the auditors. Now, there are 3118
auditor in the province. Among them, there are 161 persons working on the
provincial department, and 125 persons holds at least two-year university
education, which takes 77.6%. There are 73 persons get middle and high levels
titles, and it takes 45.3%. It forms an auditor group with high thinking and
political quality, great ability of business, strong style of work, and the
strict organizational discipline. It forms a solid base for carrying on the
responsibility of audit supervising, which is given by constitution, and the
law of audit.
In order to prevent abusing power and abusing
audit for personal gain, the provincial department insists on strengthening
the building of forming a clean government and it pays much attention to education
to the auditors. It makes and perfects regulations gradually. It mainly makes
and perfects audit returning visit system, rule for audit check, the rule
for group discussion on the big audit program, rule for honest responsible
for the audit program, rule for audit report, and the rule for post exchanging.
The carrying on of the regulations strengthens the building of the clean government
effectively.
The provincial audit work becomes mature
day by day through ten-year practice and ten-year exploding. In the time forward
21st century, the provincial department will lead all the auditors to put
the Dengxiaoping theories highly, and doing as the policy of “audit according
to law, service the main part, around the center, protrude the key point,
and asking for truth and deal with concrete matters. They will make better
contribution on realizing the macroscopic adjusting and controlling, improving
the all kinds of reform, promoting the development of economy and keeping
the society stable.