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Xinhua News Agency, Beijing, July 15th. Recently，The General Office of the Central Committee of the Communist Party of China、The General Office of the State Council issued the "Audit Regulations on the Economic Responsibility of Main Leading Cadres and State -owned Enterprises and Institutions of the Communist Party of China (hereinafter referred to as the" Regulations ")，and issue a notice，Requires departments in all regions and departments to follow the execution。
Notice to point out，Economic Responsibility Audit is an important part of the socialist audit supervision system with Chinese characteristics。October 2010 The General Office of the Central Committee of the Communist Party of China、The "Audit Regulations on the Economic Responsibility for the Economic Responsibility of the main leading cadres of the party and government and the leaders of state -owned enterprises" issued by the General Office of the State Council，Play an important role in the deepening development of economic responsibility audits。In order to adapt to the new situation and new requirements，Improve the audit system for economic responsibility，The Party Central Committee decided to revise it。
Notification emphasis，"Regulations" in -depth implementation of Xi Jinping's new era of socialist thought with Chinese characteristics and the spirit of the 19th National Congress of the Communist Party of China，Adhere to the party's centralized unified leadership of audit work，Focus on the economic responsibility of leading cadres，Both strengthen the restriction and supervision of power operation，Implement the "Three Evals" Requirements，To strengthen the supervision of leadership cadres，Promoting the performance of leading cadres to perform their duties、responsibility as，Ensuring the ban on the party's central order is of great significance。
Notification requirements，Party committees and governments at all levels should strengthen the leadership of economic responsibility audit，Grasp the study and implementation of the "Regulations"。The audit committee of the party committee at all levels should strengthen the overall planning and overall advancement of the audit work of economic responsibility，Promote the quality and level of the audit work of economic responsibility in the new era。Relevant departments should strengthen collaboration and cooperation，Audit supervision and disciplinary inspection supervision、Organization personnel、Inspection and inspection and other supervision and supervision and penetration，Forms a joint supervision force。Leading cadres at all levels must take the lead in implementing the "Regulations"，Consciously accept audit supervision，To use rights in accordance with the law、Power of integrity、Power of integrity。
"Regulations for the Economic Responsibility for the Economic Responsibilities of the main leaders of the party and government leaders and the main leaders of the state -owned enterprises and institutions" are as follows。
Chapter 1 General Principles
Article 1 In order to adhere to and strengthen the party's centralized and unified leadership of audit work，Strengthen the management supervision of the main leaders of the party and government leaders and the main leaders of state -owned enterprises and institutions (hereinafter collectively referred to as leading cadres，Promoting the performance of leading cadres to perform their duties、responsibility as，Ensure that the Party Central Committee is prohibited，According to the "Audit Law of the People's Republic of China" and related party regulations，Formulate this regulation。
The second economic responsibility audit work is Marxism -Leninism、Mao Zedong Thought、Deng Xiaoping Theory、"Three Represents" important thought、Scientific Development Concept、Xi Jinping's thoughts of socialism with Chinese characteristics in the new era，Enhance "Four Consciousness"、firm "Four Confidence"、Do "two maintenance"，Careful implementation of the Party Central Committee、State Council decision deployment，Tightly promoting the overall layout of the "Five -in -one" overall layout and coordinating the "four comprehensive" strategic layouts，Implement the new development concept，Focus on economic responsibility，Objective evaluation，Reveal questions，Promoting high -quality economic development，Promote comprehensive deepening reform，Promote the operation of power specifications，Promote anti -corruption and integrity，Promote the modernization of the national governance system and governance capabilities。
Article 3: Economic Responsibilities referred to in these regulations，refers to leading cadres during office，Implementation of the party and the state economic policy and policies 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 fulfilled in economic activities such as prevention and control of major economic risks。
Article 4 The audit objects of leading cadres include:
(1) Local party committee at all levels、Government、Disciplinary Inspection and Supervision Organs、Court、The official leading cadre of the procuratorate or deputy leading cadres who have worked for more than 1 year;
(2) Party and government work departments at the central and local levels、The official leading cadres of the institutions and people's groups or other units or deputy leading cadres who have chaired more than 1 year;
(3) Enterprises with a controlling position or dominant position in state -owned and state -owned capital (including financial institutions，The following collective referred to as state -owned enterprises) or the main leaders who do not serve as the legal representative but actually exercise the corresponding powers;
(4) When the superior cadres of superiors also serve as the official position of the lower -level units and do not actually fulfill their economic responsibilities，Deputy leading cadres who actually manage daily work;
(5) The Party Committee of the Party Central Committee and the county level at or above the county party committee requests other major leading cadres who require economic liability audits。
5 The situation of leading cadres performing economic responsibilities，Audit supervision should be accepted in accordance with regulations and laws。
Economic responsibility audit can be performed during the term of the leadership cadre，can also be carried out after leading cadres，Main audit during the office。
6 The audit of the economic responsibility of the leading cadre is determined in accordance with cadre management authority。When there are inconsistent relationships such as cadre management authority and financial and financial affiliation，The departments that have cadres who have cadre management authority to leading cadres and the audit agencies at the same level determine the audit authority of the audit。
Audit Audit Audit of the Audit Office，Organize the implementation of the decision of the Central Audit Committee。Economic liability audit of the main leading cadres of local audit organs，After the local party committee negotiates with the previous audit authority，Organized by the previous audit organs of the previous level。
Article 7 The Office of the Audit Committee、Audit agencies independently implement economic responsibility audit in accordance with regulations，No organization or individual must refuse、Obstacles、Interference，You must not fight against the auditors。
To set up obstacles、Push the delay，Criticism and notification should be performed;，Should be held accountable for serious accountability。
Article 8 The Office of the Audit Committee、The national secrets that the audit organs and auditors know in the audit of economic responsibility、Commercial Secrets and Personal Privacy，Negative confidentiality obligations。
Article 9 Party committees and governments at all levels shall ensure that institutions necessary for performing economic responsibilities for economic responsibilities、Personnel and funds。
Chapter 2 Organization Coordination
Article 10 The party committees and governments at all levels shall strengthen the leadership of the audit of economic responsibility，Establish and improve the joint meeting of the audit work of economic responsibility (hereinafter referred to as the joint meeting) system。The joint meeting is by disciplinary inspection and supervision organs and organizations、Institutional preparation、Audit、Finance、Human Resources and Social Security、State -owned Assets Supervision and Management、Financial Supervision and Management and other departments，The convener will be the director of the Audit Committee Office。The joint meeting will work under the leadership of the audit committee at the same level。
A office is set up under the joint meeting，Economic Responsibility Audit Institutions in the same level audit authority joint office。The director of the office is the deputy leader of the audit institution at the same level or the leadership of a considerable level of position。
Article 11 The joint meeting is mainly responsible for studying and formulating institutional documents for economic responsibility audits，Supervision and inspection Economic responsibility audit work，Coordinate solving problems in the audit of economic responsibility，Promoting the results of the audit results of economic responsibility，Directed the work of the subordinate joint meeting，Guidance and Supervision Department、The audit of the economic responsibility of leading cadres in the unit，Other tasks assigned by the audit committee。
The Office of the Joint Conference is responsible for the daily work of the joint meeting.
Article 12 The audit of economic responsibility shall be carried out in a planned place，According to the actual situation of cadre management supervision and audit resources，Classified management of audit objects，Scientific formulation of economic responsibility audit mid- and long -term planning and annual audit project plan，Promote the full coverage of the audit of leading cadres to perform economic responsibility。
Article 13 The annual economic responsibility audit project plan is formulated in accordance with the following procedures:
(1) The Employees of sky bet online sports Sky bet online sports betting APP download betting the Audit Committee's Office of the Commerce Organization Department proposed the audit plan arrangement，The organizational department proposes the annual audit recommendation list of leading cadres;
(2) The Office of the Audit Committee solicited the opinions of relevant units such as the disciplinary inspection and supervision authority at the same level，Integrated into the annual audit project plan of the audit organs;
(3) The Office of the Audit Board submitted to the audit committee at the same level for review decision。
Auditing the leading cadres who are managed by the relevant authorities，The relevant competent authorities of the Office of the Audit Committee proposed the annual audit recommendation list，Integrated into the audit agency's annual audit project plan，Submit the audit committee for review decision。
Article 14 The annual economic responsibility audit project plan is determined that it must not be changed at will。It is necessary to reduce or add，It should be in accordance with the original formulation procedure，Implementing the approved by the reporting committee。
Article 15 The audit leader cadres are adopted by the relevant departments to adopt compulsory measures、Disciplinary review、Special circumstances such as monitoring and investigation or death，and there are other audits that are not suitable for continuing economic responsibility，The Office of the Audit Board Office of Commerce Discipline Inspection and Supervision Organs、Organizational departments and other relevant units put forward opinions，The Audit Committee is approved to terminate the audit。
Chapter III audit content
Article 16 Economic Responsibility Audit shall be public funds with leading cadres、State -owned assets、Management of state -owned resources、allocation and use as the basis，Focus on the implementation of the power of leading cadres and the implementation of responsibilities，Fully consider the needs of the management and supervision of leading cadres、Factors such as performance characteristics and audit resources，Determine the audit content according to regulations。
Article 17 The contents of the economic responsibility audit of the local party committees and government leaders at all levels include:
(1) Implementation of the party and the country's economic policy、Decision and deployment;
(2) The formulation of economic and social development plans and policies and measures in the region、Execution and effect;
(3) Decisions for major economic matters、Execution and effect;
(4) Fiscal and financial management and economic risk prevention situation，People's livelihood protection and improvement situation，Ecological Civilization Construction Project、Fund and other management and use，and the stipulation stipulated in the preparation and management of the execution agency in the budget management;
(5) Implement the responsibility for the construction of the party's clean government in economic activities and comply with the stipulation of integrity in politics;
(6) Rectification of problems found in the past audit;
(7) Other content that needs to be audited.
Article 18 of the party and government work department、Disciplinary Inspection and Supervision Organs、Court、Procuratorate、The contents of the economic responsibility audit of the main leading cadres in public institutions and people's groups include:
(1) Implementation of the party and the country's economic policy、Decision and deployment;
(2) The formulation of important development planning and policy measures of this department and this unit、Execution and effect;
(3) Decisions for major economic matters、Execution and effect;
(4) Fiscal and financial management and economic risk prevention situation，Ecological Civilization Construction Project、Fund and other management and use，and the stipulation stipulated in the preparation and management of the execution agency in the budget management;
(5) Implement the responsibility for the construction of the party's clean government in economic activities and comply with the stipulation of integrity in politics;
(6) Rectification of problems found in the past audit;
(7) Other content that needs to be audited.
Article 19 The content of the economic responsibility audit of the main leaders of state -owned enterprises includes:
(1) Implementation of the party and the country's economic policy、Decision and deployment;
(2) The formulation of strategic planning of enterprise development、Execution and effect;
(3) Decisions for major economic matters、Execution and effect;
(4) Establishment of corporate legal person governance structure、Improve and operate，The formulation and implementation of the internal control system;
(5) The true and legal benefits of corporate finances，Risk control situation，Overseas asset management，Ecological environmental protection;
(6) Implement the responsibility for the construction of the party's work style and clean government in economic activities and comply with the requirements of the integrity of the integrity;
(7) Rectification of problems found in the past audit;
(8) Other content that needs audit.
Article 20 Relevant departments and units、The main leading cadres of the local party committee and the government will be concurrently appointed by superior leading cadres，and actively perform economic responsibility，Auditing for economic responsibility for it，The audit content is limited to the economic responsibility that the leading cadre should be performed in the position of the position of the part -time position should be performed。
Chapter 4 Audit Implementation
Article 21 The Office of the Audit Committee、The audit organs shall plan according to the annual economic responsibility audit project，Establish a audit group and implement audit。
Article 22，and the same department、The economic responsibility audit of more than 2 major leading cadres in the unit，It can be implemented simultaneously，Determine responsibility。
Article 23 The Office of the Audit Committee、The audit organs shall be in accordance with regulations，Send the audit notice to the audited leading cadre and its unit or the original unit (hereinafter collectively referred to)，Copy to the same level of disciplinary inspection and supervision organs、Organizational departments and other relevant units。
Notice of Economic Responsibility Audit of the main leading cadres of the local audit organs，Send it from the previous audit authority。
Article 24: Auditing time for economic liability，The main members of the audit team should be held、Meeting by the audit leader cadres and the relevant personnel of their units，Arrange audit work related matters。The relevant member units of the joint meeting can send someone to participate。
The audit team shall publicize the name of the audit project in the audit unit、Audit discipline requirements and report phone calls。
Article 25 During the audit process of economic liability，Opinions of the members of the leaders of the unit where the audit leader are located。
Audit of the local party committee and government leading cadres，It should also listen to the Standing Committee of the People's Congress at the same level、Opinions of the CPPCC's main responsible comrades。
Office of the Audit Committee、The audit organs shall listen to the opinions of the members of the joint meeting，Timely understanding the inspection assessment related to the performance of economic responsibilities related to the audited leading cadres、Reflects of the masses、Key feedback for inspection、Organization interview、Letter Inquiry、Case investigation results, etc.。
Article 26 The audit leading cadres and their units，and other relevant units should be timely、Accurate、Provide the following information related to the performance of economic responsibilities with audited leading cadres:
(1) Report on the performance of the economic responsibility of auditing leading cadres;
(2) Work Plan、Conference records、Work report、Conference records、Meeting minutes、Decision、Please instructions、instructions、Target Responsibility Letter、Economic contract、Assessment and inspection results、Business file、Institutional preparation、rules and regulations、Rectification of problems and rectification of previous audits;
(3) Related information related to fiscal revenue and expenditure, financial revenue and expenditure;
(4) Electronic data and necessary technical documents related to performing duties;
(5) Other information required for audit.
Article 27 The authentication cadres and their units shall be authentic for the information provided、Integration is responsible，Make a written commitment。
Article 28 The audit of economic liability shall strengthen the coordination and coordination of other audits such as led cadres and assets of leading cadres，Scientific allocation audit resources，Innovation Audit Organization Management，Promoting new technologies such as big data，Establish and improve audit work information and results sharing mechanism，Improve the overall performance of audit supervision。
Article 29 During the audit process of economic liability，You can ask the relevant departments in accordance with regulations、Units to assist。Relevant departments、The unit should support it，and provide relevant information and information in time。
Article 30 The audit team implements audit，The office of the audit committee of the audit team should be sent、Audit agency submits an audit report。
Audit reports generally include the overall evaluation of the economic responsibility during the time of the audit leader cadres、Main performance、The main issues and responsibility identification found in the audit、Audit recommendations, etc.。
Article 31 The Office of the Audit Committee、The audit organs shall solicit the opinions of the audit report on the audit report of the audit group in writing。
Article 32: A auditing leading cadres and their units shall submit written opinions within 10 working days from the date of receiving the audit report of the audit group;，See no objection。
The audit team shall make written opinions on the audited leading cadres and their units，Further research and verification，Make necessary modifications on the audit report，Together with the written opinions of the audited leading cadres and their units, they are submitted to the Office of the Audit Committee、Audit authority。
Article 33 The Office of the Audit Committee、The audit organs review the audit report of the audit group in accordance with the prescribed procedures，Economic liability audit reports; at the same time issued a report on the audit results of economic responsibility，Based on the audit report of economic responsibility，Briefly reflect the audit results。
Economic Responsibility Audit Report and Economic Responsibility Audit Report Report should be clear、Evaluation objective、Clear responsibility、Appropriate words、Text Refining、It is easy to understand。
Article 34 Audit Report for Economic Responsibility、Audit conclusion documents such as economic liability audit results reports and other audit documents are reported to the audit committee at the same level in accordance with the prescribed procedures，Send the organization department in accordance with cadre management authority。According to work needs，Disciplinary inspection and supervision organs and other joint meetings of other member units、Relevant competent authorities。
Local audit organs The economic responsibility audit conclusion documents of the main leading cadres，Send the relevant organization department from the previous audit authorities。According to work needs，Send relevant disciplinary inspection Sky bet online sports betting APP download sky bet online casino Sky bet sports betting APP and supervision organs。
The audit report of economic liability shall be delivered to the audited leading cadre and its unit。
Article 35 major problems found in the audit of economic responsibility，The Office of the Audit Board reports to the Audit Committee in accordance with regulations。
The clues shall be dealt with by the disciplinary inspection and supervision organs or the relevant authorities，The audit organs are transferred to treatment according to regulations and discipline and law。
The fiscal revenue and expenditure that violates the country's regulations in the units where the audit leader cadres are located、Financial revenue and expenditure behavior，The punishment should be given in accordance with the law，Audit decisions by the audit authority in the scope of the legal authority。
Article 36 After the Economic Responsibility Audit Project is over，Office of the Audit Committee、Audit organs shall organize a meeting，The audit results and related conditions of the relevant personnel of the audited leaders and the members of the leadership team they are located。The relevant member units of the joint meeting can send someone to participate。
Article 37 The Office of Audit Cadres to the Audit Committee Office、The economic responsibility audit report issued by the audit organs has objections，Calculating the office of the Audit Committee at the same level within 30 days from the date of receiving the audit report。The Office of the Audit Committee shall form a review work group，and ask the original audit team to avoid，Reviewing opinions will be made within 90 days from the date of receipt of the appeal，The re -examination decision after approval by the report and audit committee。Review decision is the final decision。
The main leading cadres of the local audit organs have objections to the economic liability audit report issued by the first audit authorities，Appeal to the upper -level audit authority within 30 days from the date of receiving the audit report。The audit authorities of the previous level should form a review work team，and ask the original audit team to avoid，A review decision will be made within 90 days from the date of receipt of the appeal。Review decision is the final decision。
The last day of the period specified in this article is the legal holiday，The first working day after holiday after the holiday is the expiry date。
Chapter 5 Audit Evaluation
Article 38 The Office of the Audit Committee、The audit organs shall according to the responsibilities requirements of different leadership positions，On the basis of auditing verification or identification of facts，Comprehensive use of multiple methods，Combining qualitative evaluation and quantitative evaluation，According to the relevant party regulations、Laws and regulations、Policy Regulations、The assessment goals of the responsibility system，within the scope of the audit，Performing economic responsibilities to the audited leading cadres，Including public funds、State -owned assets、Management of state -owned resources、Delivery and use of individuals compliance with integrity (industry) regulations，Make objective justice、Evaluation of truth -seeking。
Audit evaluation should have sufficient audit evidence support，No evaluation of matters involved in the audit。
Article 39 The problems existing in the process of performing economic responsibility for leading cadres，Office of the Audit Committee、The audit organs shall be in accordance with the principle of consistent power and responsibility，Division of labor according to the responsibilities of leading cadres，Consider the historical background of related issues、Decision process、Nature、Consequences and the actual role of leading cadres，Define the direct responsibility or leadership responsibility it should bear。
Article 40 Leading cadres shall bear direct responsibility for the following actions in the process of performing economic responsibility:
(1) Direct violation of relevant party regulations、Laws and regulations、Policy stipulated;
(II) Opinion、Instructions、Strong order、Vulnerability、Shelter shelter violations of relevant party regulations、Laws and regulations、Policy stipulated;
(3) Implement the party and the country's economic policy and policies、Decision and deployment is not determined and not in place，Causes public funds、State -owned assets、Losses for state -owned resources，Ecological environment destruction，Public interest damage and other consequences;
(4) Relevant laws, regulations and regulations、Policy measures、Leading cadres stipulated in the target responsibility letter and other provisions as the first responsible person (responsible) matters，Causes public funds、State -owned assets、Losses for state -owned resources，Ecological environment destruction，Public interest damage and other consequences;
(5) Without democratic decision -making procedures or democratic decisions, when most people disagree，Directly decide、Approval、Organize major economic matters，Causes public funds、State -owned assets、Losses for state -owned resources，Ecological environment destruction，Public interest damage and other consequences;
(6) Do not fulfill or perform responsibilities correctly，Other behaviors that play a decisive role in the consequences。
Article 41: Leading cadres shall bear the leadership responsibility for the following actions in the process of fulfilling economic responsibility:
(1) Democratic decision -making，With the consent of most people，Decision、Approval、Organize major economic matters，Public funds due to improper Sky bet online sports betting APP download sky bet online casino decision -making or decision errors、State -owned assets、Losses for state -owned resources，Ecological environment destruction，Public interest damage and other consequences;
(2) Violation of the department、Internal management regulations of the unit cause public funds、State -owned assets、Losses for state -owned resources，Ecological environment destruction，Public interest damage and other consequences;
(3) Participate in related decisions and work，No clear objections，Related decision -making and work violated relevant party regulations、Laws and regulations、Policy Regulations，or cause public funds、State -owned assets、Losses for state -owned resources，Ecological environment destruction，Public interest damage and other consequences;
(4) Llenging supervision，Not discovered and dealt with in a timely manner or the next level of the region (department、Unit) Violation of relevant party regulations、Laws and regulations、Problems stipulated in policy，Causes public funds、State -owned assets、Losses for state -owned resources，Ecological environment destruction，Public interest damage and other consequences;
(5) Except for direct responsibility，Do not perform or perform responsibilities correctly，Other behaviors that should be responsible for the consequences。
Article 42 For those responsible persons outside the audited leading cadres，Office of the Audit Committee、Audit agencies can appropriately to the relevant departments、Provide relevant situations in the unit。
Article 43 When auditing evaluation，Leading cadres should be due to lack of experience in promoting reforms、Error and errors that appear first first，Tongming knows the discipline and violations of discipline and violations; the mistakes and errors in the exploratory test of the superior have no clear restrictions，After the ban on the same level, I still do the disciplinary and violations of my discipline and illegal acts;，Division of violations of discipline and violations of personal interests。The mistakes and errors of leading cadres in reform and innovation，Correctly grasping the career as the top、Seeking truth from facts、According to law、Principles such as Rongjian and Law，Comprehensive analysis and judgment，can be exempted or lighted from liability，Encourage exploration and innovation，Support responsibility as，Enthusiasticity of protecting leading cadre officers for entrepreneurs、Active、Creativity。
Chapter VI Audit results
Article 44 of the party committees and governments at all levels shall establish and improve the audit of economic responsibility、Responsibilities、Rectification Implementation、The results of the results of the results of the results of the results，Take the results of economic responsibility and rectification as an assessment、Appointment and removal、An important reference for rewards and punishments by audit leading cadres。
Audit results report and audit rectification report shall be attracted into the archives of the audited leading cadre。
Article 45 The Office of the Audit Committee、The audit organs shall notify the results of the audit of the economic liability in an appropriate manner in accordance with the regulations，Supervise and inspect the rectification of audit found problems。
Article 46 Other members of the joint meeting shall use the audit results within their respective responsibilities:
(1) According to cadre management authority，The audit results and rectification are as an assessment、Appointment and removal、An important reference for rewards and punishments by auditing leading cadres;
(2) further handling the problems found in the audit;
(3) Strengthen the supervision and inspection of the rectification of audit found problems;
(4) Typicality of the audit found、Generalality、Leading issues and the audit suggestions are conducted in a timely manner，Take it as a relevant measure、Improve the important reference stipulated in the relevant system。
Other member units of the joint meeting shall promptly give the audit results in the office of the audit committee in a proper manner、Audit authority。The Party Central Committee has other regulations，handles in accordance with relevant regulations。
Article 47: The relevant authorities shall use the audit results within their respective responsibilities:
(1) According to cadre management authority，The audit results and rectification are as an assessment、Appointment and removal、An important reference for rewards and punishments by auditing leading cadres;
(2) Punishment on audit transfer matters in accordance with regulations and discipline in accordance with laws and laws;
(3) Supervise relevant departments、The unit implements the audit decision and rectification requirements，In related industries、Effectively use the audit results in the management and supervision of the unit;
(4) Typicality of the audit found、Generalality、Leading issues and the audit suggestions are conducted in a timely manner，and take it as relevant measures、Improve the important reference stipulated in the relevant system。
Relevant competent authorities shall promptly give the audit results in the appropriate manner of the audit committee office、Audit authority。
Article 48: Audit leading cadres and their units based on the audit results，The following rectification measures should be taken:
(1) Questions found in the audit，Rectification within the specified period，The Office of the Audit Committee of the Report of the Rectification Result、Audit authority，and the organization department or competent department;
(2) The audit decision，After the execution of the specified period of time，The Office of the Audit Committee of the Executive report in writing will be executed、Audit agency;
(3) According to the problems found in the audit，Implement the responsibility of the person in charge，Take corresponding treatment measures;
(4) According to audit recommendations，Take measures，Significant system，Strengthen management;
(5) Incorporating the Sky bet football results of the audit and rectification into the leadership team of the leadership team of the party is located，As an important part of the Democratic Life Meeting of the Leading Team and the responsibility of the leadership team,。
Chapter 7 Attachment
Article 49 The Office of the Audit Committee、Audit organs and auditors，Audit leading cadres and their units，and other relevant units and individuals' responsibilities in economic responsibility audit、permissions、Legal liability, etc.，The requirements of this regulation，According to the relevant regulations of the Party Central Committee、"Audit Law of the People's Republic of China"、The Implementation Regulations of the Audit Law of the People's Republic of China and the implementation of other laws and regulations。
Article 50: Relevant departments、The unit carried out economic responsibility for internal management leading cadres to carry out reference to the implementation of these regulations，Or formulate specific measures in accordance with these regulations。
Article 51 These regulations shall be Office of the Central Audit Committee、The Audit Office is responsible for explanation。
Article 52 This provision shall be implemented from July 7, 2019。October 12, 2010, the General Office of the Central Committee of the Communist Party of China、The "Audit Regulations for the Economic Responsibility for the Economic Responsibility of the main leading cadres and state -owned enterprise leaders of the State Council" issued by the General Office of the State Council "。
"People's Daily" (01th version of July 16, 2019)
Editor in charge: Wang Shiyang