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党政主要领导干部和国有企业领导人员经济责任审计规定

zhongbanfa〔2010〕32hao

 

(xinhuashebeijing12yue8ridian zhonggongzhongyangbangongting、guowuyuanbangongtingyinfa)

 

    diyizhang zong ze

 

    diyitiao weijianquanhewanshanjingjizerenshenjizhidu,jiaqiangduidangzhengzhuyaolingdaoganbuheguoyouqiyelingdaorenyuan(yixiajianchenglingdaoganbu)deguanlijiandu,tuijindangfenglianzhengjianshe,genju《zhonghuarenmingongheguoshenjifa》heqitayouguanfalvfagui,yijiganbuguanlijiandudeyouguanguiding,zhidingbenguiding。

 

    diertiao dangzhengzhuyaolingdaoganbujingjizerenshenjideduixiangbaokuo:

 

    (yi)difanggejidangwei、zhengfu、shenpanjiguan、jianchajiguandezhengzhilingdaoganbuhuozhezhuchigongzuoyinianyishangdefuzhilingdaoganbu;

 

    (er)zhongyanghedifanggejidangzhenggongzuobumen、shiyedanweiherenmintuantidengdanweidezhengzhilingdaoganbuhuozhezhuchigongzuoyinianyishangdefuzhilingdaoganbu;shangjilingdaoganbujianrenbumen、danweidezhengzhilingdaoganbu,qiebushijilvxingjingjizerenshi,shijifuzebenbumen、bendanweichangwugongzuodefuzhilingdaoganbu。

 

    disantiao guoyouqiyelingdaorenyuanjingjizerenshenjideduixiangbaokuoguoyouheguoyoukongguqiye(hanguoyouheguoyoukonggujinrongqiye)defadingdaibiaoren。

 

    disitiao benguidingsuochengjingjizeren,shizhilingdaoganbuzairenzhiqijianyinqisuorenzhiwu,yifaduibendiqu、benbumen(xitong)、bendanweidecaizhengshouzhi、caiwushouzhiyijiyouguanjingjihuodongyingdanglvxingdezhize、yiwu。

 

    diwutiao lingdaoganbulvxingjingjizerendeqingkuang,yingdangyifajieshoushenjijiandu。

 

    genjuganbuguanlijiandudexuyao,keyizailingdaoganburenzhiqijianjinxingrenzhongjingjizerenshenji,yekeyizailingdaoganbubuzaidanrensuorenzhiwushijinxinglirenjingjizerenshenji。

 

    diliutiao lingdaoganbudejingjizerenshenjiyizhaoganbuguanliquanxianqueding。

 

    difangshenjijiguanzhuyaolingdaoganbudejingjizerenshenji,youbenjidangweiyushangyijishenjijiguanxieshanghou,youshangyijishenjijiguanzuzhishishi。

 

    shenjishushenjizhangdejingjizerenshenji,baoqingguowuyuanzonglipizhunhoushishi。

 

    diqitiao shenjijiguanyifadulishishijingjizerenshenji,renhezuzhihegerenbudejujue、zuai、ganshe,budedajibaofushenjirenyuan。

 

    dibatiao shenjijiguanheshenjirenyuanduijingjizerenshenjigongzuozhongzhixideguojiamimi、shangyemimi,fuyoubaomiyiwu。

 

    dijiutiao gejidangweihezhengfuyingdangbaozhengshenjijiguanlvxingjingjizerenshenjizhizesuobixudejigou、renyuanhejingfei。

 

    dierzhang zuzhixiediao

 

    dishitiao gejidangweihezhengfuyingdangjiaqiangduijingjizerenshenjigongzuodelingdao,jianlijingjizerenshenjigongzuolianxihuiyi(yixiajianchenglianxihuiyi)zhidu。lianxihuiyiyoujijian、zuzhi、shenji、jiancha、renliziyuanshehuibaozhangheguoyouzichanjianduguanlidengbumenzucheng。

 

    lianxihuiyixiashebangongshi,yutongjishenjijiguanneishedejingjizerenshenjijigouheshubangong,fuzerichanggongzuo。lianxihuiyibangongshizhurenweitongjishenjijiguandefuzhilingdaohuozhetongzhijilingdao。

 

    dishiyitiao lianxihuiyidezhuyaozhizeshiyanjiuzhidingyouguanjingjizerenshenjidezhengcehezhidu,jiandujiancha、jiaoliutongbaojingjizerenshenjigongzuokaizhanqingkuang,xiediaojiejuegongzuozhongchuxiandewenti。

 

    dishiertiao lianxihuiyibangongshidezhuyaozhizeshiyanjiuqicaoyouguanjingjizerenshenjidefagui、zhiduhewenjian,yanjiutichuniandujingjizerenshenjijihuacaoan,zongjietuiguangjingjizerenshenjigongzuojingyan,duculuoshilianxihuiyijuedingdeyouguanshixiang。

 

    dishisantiao jingjizerenshenjiyingdangyoujihuadijinxing。zuzhibumenmeiniantichuxiayiniandujingjizerenshenjiweituojianyi,jinglianxihuiyibangongshiyanjiuhoutichujingjizerenshenjijihuacaoan,youshenjijiguanbaoqingbenjizhengfuxingzhengshouzhangshendinghou,narushenjijiguanniandushenjigongzuojihuabingzuzhishishi。

 

    disanzhang shenjineirong

 

    dishisitiao jingjizerenshenjiyingdangyicujinlingdaoganbutuidongbendiqu、benbumen(xitong)、bendanweikexuefazhanweimubiao,yilingdaoganbushoufa、shouji、shougui、jinzeqingkuangweizhongdian,yilingdaoganburenzhiqijianbendiqu、benbumen(xitong)、bendanweicaizhengshouzhi、caiwushouzhiyijiyouguanjingjihuodongdezhenshi、hefahexiaoyiweijichu,yangeyifajiedingshenjineirong。

 

    dishiwutiao difanggejidangweihezhengfuzhuyaolingdaoganbujingjizerenshenjidezhuyaoneirongshi:bendiqucaizhengshouzhidezhenshi、hefahexiaoyiqingkuang;guoyouzichandeguanliheshiyongqingkuang;zhengfuzhaiwudejujie、guanliheshiyongqingkuang;zhengfutouziheyizhengfutouziweizhudezhongyaoxiangmudejiansheheguanliqingkuang;duizhijiefenguanbumenyusuanzhixingheqitacaizhengshouzhi、caiwushouzhiyijiyouguanjingjihuodongdeguanlihejianduqingkuang。

 

    dishiliutiao dangzhenggongzuobumen、shenpanjiguan、jianchajiguan、shiyedanweiherenmintuantidengdanweizhuyaolingdaoganbujingjizerenshenjidezhuyaoneirongshi:benbumen(xitong)、bendanweiyusuanzhixingheqitacaizhengshouzhi、caiwushouzhidezhenshi、hefahexiaoyiqingkuang;zhongyaotouzixiangmudejiansheheguanliqingkuang;zhongyaojingjishixiangguanlizhidudejianlihezhixingqingkuang;duixiashudanweicaizhengshouzhi、caiwushouzhiyijiyouguanjingjihuodongdeguanlihejianduqingkuang。

 

    dishiqitiao guoyouqiyelingdaorenyuanjingjizerenshenjidezhuyaoneirongshi:benqiyecaiwushouzhidezhenshi、hefahexiaoyiqingkuang;youguanneibukongzhizhidudejianlihezhixingqingkuang;lvxingguoyouzichanchuzirenjingjiguanlihejianduzhizeqingkuang。

 

    dishibatiao zaishenjiyishangzhuyaoneirongshi,yingdangguanzhulingdaoganbuzailvxingjingjizerenguochengzhongdexialieqingkuang:guancheluoshikexuefazhanguan,tuidongjingjishehuikexuefazhanqingkuang;zunshouyouguanjingjifalvfagui、guanchezhixingdangheguojiayouguanjingjigongzuodefangzhenzhengcehejuecebushuqingkuang;zhidinghezhixingzhongdajingjijueceqingkuang;yulingdaoganbulvxingjingjizerenyouguandeguanli、juecedenghuodongdejingjixiaoyi、shehuixiaoyihehuanjingxiaoyiqingkuang;zunshouyouguanlianjiecongzheng(congye)guidingqingkuangdeng。

 

    dishijiutiao youguanbumenhedanwei、difangdangweihezhengfudezhuyaolingdaoganbuyoushangjilingdaoganbujianren,qieshijilvxingjingjizerende,duiqijinxingjingjizerenshenjishi,shenjineirongjinxianyugailingdaoganbusuojianrenzhiwuyingdanglvxingdejingjizeren。

 

    disizhang shenjishishi

 

    diershitiao shenjijiguanyingdanggenjuniandujingjizerenshenjijihua,zuchengshenjizubingshishishenji。

 

    diershiyitiao shenjijiguanyingdangzaishishijingjizerenshenji3riqian,xiangbeishenjilingdaoganbujiqisuozaidanweihuozheyuanrenzhidanwei(yixiajianchengsuozaidanwei)songdashenjitongzhishu。yuyouteshuqingkuang,jingbenjizhengfupizhun,shenjijiguankeyizhijiechishenjitongzhishushishijingjizerenshenji。

 

    diershiertiao shenjijiguanshishijingjizerenshenjishi,yingdangzhaokaiyoushenjizuzhuyaochengyuan、beishenjilingdaoganbujiqisuozaidanweiyouguanrenyuancanjiadehuiyi,anpaishenjigongzuoyouguanshixiang。lianxihuiyiyouguanchengyuandanweigenjugongzuoxuyaokeyipairencanjia。

 

    shenjijiguanshishijingjizerenshenji,yingdangjinxingshenjigongshi。

 

    diershisantiao shenjijiguanzaijingjizerenshenjiguochengzhong,yingdangtingqubenjidangwei、zhengfuhebeishenjilingdaoganbusuozaidanweiyouguanlingdaotongzhi,yijibenjilianxihuiyiyouguanchengyuandanweideyijian。

 

    diershisitiao shenjijiguanzaijinxingjingjizerenshenjishi,beishenjilingdaoganbujiqisuozaidanwei,yijiqitayouguandanweiyingdangtigongyubeishenjilingdaoganbulvxingjingjizerenyouguandexialieziliao:

 

    (yi)caizhengshouzhi、caiwushouzhixiangguanziliao;

 

    (er)gongzuojihua、gongzuozongjie、huiyijilu、huiyijiyao、jingjihetong、kaohejianchajieguo、yewudangandengziliao;

 

    (san)beishenjilingdaoganbulvxingjingjizerenqingkuangdeshuzhibaogao;

 

    (si)qitayouguanziliao。

 

    diershiwutiao beishenjilingdaoganbujiqisuozaidanweiyingdangduisuotigongziliaodezhenshixing、wanzhengxingfuze,bingzuochushumianchengnuo。

 

    diershiliutiao shenjijiguanlvxingjingjizerenshenjizhizeshi,keyiyifatiqingyouguanbumenhedanweiyuyixiezhu,youguanbumenhedanweiyingdangyuyipeihe。

 

    diershiqitiao shenjizushishishenjihou,yingdangjiangshenjizudeshenjibaogaoshumianzhengqiubeishenjilingdaoganbujiqisuozaidanweideyijian。genjugongzuoxuyaokeyizhengqiubenjidangwei、zhengfuyouguanlingdaotongzhi,yijibenjilianxihuiyiyouguanchengyuandanweideyijian。

 

    beishenjilingdaoganbujiqisuozaidanweiyingdangzijiedaoshenjizudeshenjibaogaozhiriqi10rineitichushumianyijian;10rineiweitichushumianyijiande,shitongwuyiyi。

 

    diershibatiao shenjijiguananzhao《zhonghuarenmingongheguoshenjifa》jixiangguanfalvfaguiguidingdechengxu,duishenjizudeshenjibaogaojinxingshenyi,chujushenjijiguandejingjizerenshenjibaogaoheshenjijieguobaogao。

 

    diershijiutiao shenjijiguanyingdangjiangjingjizerenshenjibaogaosongdabeishenjilingdaoganbujiqisuozaidanwei。

 

    disanshitiao shenjijiguanyingdangjiangjingjizerenshenjijieguobaogaodengjielunxingwenshubaosongbenjizhengfuxingzhengshouzhang,biyaoshibaosongbenjidangweizhuyaofuzetongzhi;tijiaoweituoshenjidezuzhibumen;chaosonglianxihuiyiyouguanchengyuandanwei。

 

    disanshiyitiao beishenjilingdaoganbusuozaidanweicunzaiweifanguojiaguidingdecaizhengshouzhi、caiwushouzhixingwei,yifayingdangjiyuchuli、chufade,youshenjijiguanzaifadingzhiquanfanweineizuochushenjijueding。

 

    shenjijiguanzaijingjizerenshenjizhongfaxiandeyingdangyouqitabumenchulidewenti,yifayisongyouguanbumenchuli。

 

    disanshiertiao beishenjilingdaoganbuduishenjijiguanchujudejingjizerenshenjibaogaoyouyiyide,keyizishoudaoshenjibaogaozhiriqi30rineixiangchujushenjibaogaodeshenjijiguanshensu,shenjijiguanyingdangzishoudaoshensuzhiriqi30rineizuochufuchajueding;beishenjilingdaoganbuduifuchajuedingrengyouyiyide,keyizishoudaofuchajuedingzhiriqi30rineixiangshangyijishenjijiguanshenqingfuhe,shangyijishenjijiguanyingdangzishoudaofuheshenqingzhiriqi60rineizuochufuhejueding。

 

    shangyijishenjijiguandefuhejuedingheshenjishudefuchajuedingweishenjijiguandezuizhongjueding。

 

    diwuzhang shenjipingjiayujieguoyunyong

 

    disanshisantiao shenjijiguanyingdanggenjushenjichazhenghuozherendingdeshishi,yizhaofalvfagui、guojiayouguanguidinghezhengce,yijizerenzhikaohemubiaohexingyebiaozhundeng,zaifadingzhiquanfanweinei,duibeishenjilingdaoganbulvxingjingjizerenqingkuangzuochukeguangongzheng、shishiqiushidepingjia。shenjipingjiayingdangyushenjineirongxiangtongyi,pingjiajielunyingdangyouchongfendeshenjizhengjuzhichi。

 

    disanshisitiao shenjijiguanduibeishenjilingdaoganbulvxingjingjizerenguochengzhongcunzaiwentisuoyingdangchengdandezhijiezeren、zhuguanzeren、lingdaozeren,yingdangqubiebutongqingkuangzuochujieding。

 

    disanshiwutiao benguidingsuochengzhijiezeren,shizhilingdaoganbuduilvxingjingjizerenguochengzhongdexialiexingweiyingdangchengdandezeren:

 

    (yi)zhijieweifanfalvfagui、guojiayouguanguidinghedanweineibuguanliguidingdexingwei;

 

    (er)shouyi、zhishi、qiangling、zongrong、baobixiashurenyuanweifanfalvfagui、guojiayouguanguidinghedanweineibuguanliguidingdexingwei;

 

    (san)weijingminzhujuece、xiangguanhuiyitaolunerzhijiejueding、pizhun、zuzhishishizhongdajingjishixiang,bingzaochengzhongdajingjisunshilangfei、guoyouzichan(zijin、ziyuan)liushidengyanzhonghouguodexingwei;

 

    (si)zhuchixiangguanhuiyitaolunhuozheyiqitafangshiyanjiu,danshizaiduoshurenbutongyideqingkuangxiazhijiejueding、pizhun、zuzhishishizhongdajingjishixiang,youyujuecebudanghuozhejueceshiwuzaochengzhongdajingjisunshilangfei、guoyouzichan(zijin、ziyuan)liushidengyanzhonghouguodexingwei;

 

    (wu)qitayingdangchengdanzhijiezerendexingwei。

 

    disanshiliutiao benguidingsuochengzhuguanzeren,shizhilingdaoganbuduilvxingjingjizerenguochengzhongdexialiexingweiyingdangchengdandezeren:

 

    (yi)chuzhijiezerenwai,lingdaoganbuduiqizhijiefenguandegongzuobulvxinghuozhebuzhengquelvxingjingjizerendexingwei;

 

    (er)zhuchixiangguanhuiyitaolunhuozheyiqitafangshiyanjiu,bingqiezaiduoshurentongyideqingkuangxiajueding、pizhun、zuzhishishizhongdajingjishixiang,youyujuecebudanghuozhejueceshiwuzaochengzhongdajingjisunshilangfei、guoyouzichan(zijin、ziyuan)liushidengyanzhonghouguodexingwei。

 

    disanshiqitiao benguidingsuochenglingdaozeren,shizhichuzhijiezerenhezhuguanzerenwai,lingdaoganbuduiqibulvxinghuozhebuzhengquelvxingjingjizerendeqitaxingweiyingdangchengdandezeren。

 

    disanshibatiao gejidangweihezhengfuyingdangjianlijianquanjingjizerenshenjiqingkuangtongbao、shenjizhenggaiyijizerenzhuijiudengjieguoyunyongzhidu,zhubutansuohetuixingjingjizerenshenjijieguogonggaozhidu。

 

    disanshijiutiao youguanbumenhedanweiyingdanggenjuganbuguanlijiandudexiangguanyaoqiuyunyongjingjizerenshenjijieguo,jiangqizuoweikaohe、renmian、jiangchengbeishenjilingdaoganbudezhongyaoyiju,bingyishidangfangshijiangshenjijieguoyunyongqingkuangfankuishenjijiguan。

 

    jingjizerenshenjijieguobaogaoyingdangguirubeishenjilingdaoganbubenrendangan。

 

    diliuzhang fu ze

 

    disishitiao shenjijiguanheshenjirenyuan、beishenjilingdaoganbujiqisuozaidanwei,yijiqitayouguandanweihegerenzaijingjizerenshenjizhongdezhize、quanxian、falvzerendeng,benguidingweizuoguidingde,yizhao《zhonghuarenmingongheguoshenjifa》、《zhonghuarenmingongheguoshenjifashishitiaoli》heqitafalvfaguideyouguanguidingzhixing。

 

    disishiyitiao shenjijiguankaizhanlingdaoganbujingjizerenshenjishiyongbenguiding。youguanjigouyifalvxingguoyouzichanjianduguanlizhizeshi,anzhaoganbuguanliquanxiankaizhandejingjizerenshenji,canzhaobenguidingzuzhishishi。bumenhedanweikeyigenjubenguiding,zhidingneibuguanlilingdaoganbujingjizerenshenjideguiding。

 

    disishiertiao zhongyangjingjizerenshenjigongzuolianxihuiyiyingdanggenjubenguiding,zhidingshishixizehuozheguancheshishiyijian。

 

    disishisantiao benguidingyoushenjishufuzejieshi。

 

    disishisitiao benguidingziyinfazhiriqishixing。1999nian5yuezhonggongzhongyangbangongting、guowuyuanbangongtingyinfade《xianjiyixiadangzhenglingdaoganburenqijingjizerenshenjizanxingguiding》he《guoyouqiyejiguoyoukongguqiyelingdaorenyuanrenqijingjizerenshenjizanxingguiding》(zhongbanfa〔1999〕20hao)tongshifeizhi。

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创建时间:2020-03-25 10:20