On June 21, entrusted by the State Council, Hou Kai, Auditor-General of the National Audit Office, delivered the State Council’s Audit Report on the Implementation of the Central Budget and Other Fiscal Revenues and Expenditures in 2021 to the 35th meeting of the Standing Committee of the 13th National People’s Congress. Over the past year, under the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, the auditing agency has fully implemented the spirit of the 19th National Congress of the Communist Party of China and all the 19th Plenary Sessions, adhered to the general tone of seeking progress while maintaining stability, and implemented the new development concept based on the new development stage. , to build a new development pattern and promote high-quality development, based on the main business of auditing the true and legitimate benefits of fiscal and financial revenue and expenditure, focusing on promoting overall planning of epidemic prevention and control, economic and social development, overall development and safety, and ensuring “six stability” and “six stability”. The implementation of the task of “guaranteeing” work will be implemented, and the normalized “economic physical examination” work will be done well, so as to better play the important role of auditing in the supervision system of the party and the state. Regarding the key issues of this year’s audit work report, the reporter interviewed the relevant person in charge of the National Audit Office.
Reporter: How does the report reflect the audit situation closely around the major decisions and deployments of the CPC Central Committee, so as to better implement the centralized and unified leadership of the CPC Central Committee for audit work?
Relevant person in charge of the National Audit Office: Adhering to and strengthening the centralized and unified leadership of the Party Central Committee is the political leader to promote the high-quality development of auditing in the new era. Over the past year, the auditing agency has always had the “big man of the country” in mind, insisting that what the party’s work focuses on, the audit work will follow it, and the audit work report will focus on what it reflects. For example, the “Central Financial Management Audit” part is carried out in accordance with the CPC Central Committee’s comprehensive strategy of governing the country according to law, and focuses on the implementation of the CPC Central Committee’s requirements for strengthening the overall planning of financial resources and promoting the quality and efficiency of fiscal expenditure policies; the “Major Project Audit” part focuses on It reflects the construction and operation of two century-old and strategic projects determined by the Party Central Committee, including the Beijing Winter Olympics and Paralympics, and the Hong Kong-Zhuhai-Macao Bridge. The development idea of the center focuses on reflecting the audit situation in areas such as pensions, employment, housing, assistance in difficulties, and “three rural” areas; “Opinions on the Asset Management Situation System”, which continuously reflects the management and use of four types of state-owned assets, including state-owned enterprises, finance, administration, and natural resources.
Reporter: How does the report reflect the positioning of “audit is first of all economic supervision” and focus on the main responsibilities of fiscal revenue and expenditure to comprehensively and objectively reflect the audit results?
Relevant person in charge of the National Audit Office: Always adhere to the position of economic supervision. This year’s report is based on the audit results of fiscal revenue and expenditure, and comprehensively and truthfully reflects the situation and problems found by the audit when performing supervision duties within the authority conferred by the Constitution and laws. On engaging in production and making an argument based on facts. The overall evaluation part involves five aspects, including the pertinence and effectiveness of macro-control policies, and safeguarding and improving people’s livelihood, all of which are based on annual audits. The problem-finding part focuses more on the real and legitimate benefits of fiscal revenue and expenditure, and is responsible for the main business. The projects reflected have a certain percentage of fund spot checks, the problems reflected are supported by corresponding fiscal and financial data, and the conclusions drawn are all based on data. Speak with facts, convince people with reason, and maintain the authority and credibility of audit supervision. The audit suggestion part provides targeted suggestions for the problems found in the audit, item by item.
Reporter: How does the report reflect the practice of research-based auditing, and strive to improve the level of reporting and expand the depth of reporting?
Relevant person in charge of the National Audit Office: In accordance with the idea of practical research-based auditing, while pondering and understanding the real and legitimate benefits of fiscal revenue and expenditure, insist on viewing and analyzing the economic and social problems found in the audit with a political perspective. The main line of “policy-politics”, analyzes and refines issues across fields, industries, and years, and deeply reveals the situation in four aspects: First, the realization of major strategies and political intentions of the Party Central Committee. For example, in the audit of the development of the seed industry, it is reflected that the revitalization of the seed industry has not fully implemented the national strategic requirements, and there are problems such as unclear family resources, poor storage, and insufficient development and utilization of germplasm resources; In the name of financial support funds, etc., illegally returning personal tax to high-income people is against social equity. The second is the implementation effect of policy objectives and institutional measures. For example, in the audit of special residential maintenance funds, on the basis of revealing the low-interest current storage of maintenance funds, which leads to low benefits, suggestions are put forward to explore and carry out investment operations; in the audit of tax collection and management, it is reflected that the dividends of preferential tax policies The full release and artificial adjustment of taxation progress will affect the effect of fiscal policy. The third is the situation of major economic risks. In 4 types of state-owned assets management and other parts, it reveals the investment risks of state-owned enterprises and the operation risks of small and medium-sized financial institutions. Fourth, integrity risks and power operation. It is mainly reflected in the clues of major violations of laws and disciplines.
Reporter: How does the report reflect the implementation of the people-centered development idea, and take the optimistic and good use of the people’s livelihood funds as the biggest sentiment for the people in the audit?
The person in charge of the National Audit Office: There is no end to protecting and improving people’s livelihood, but a continuous new starting point. The people-centered development thought should not stop at words and thoughts, but should be reflected in all aspects of economic and social development. Over the past year, in accordance with the requirements of the CPC Central Committee in seven aspects, including “care for the elderly”, “residence for living”, and “support for the weak”, the auditing agency has aimed to promote the bottom line of people’s livelihood, combined with party history learning and education, and “I am for the masses. “Do practical things” activities, organize and carry out livelihood audit projects such as employment, pension, medical care, housing, poverty alleviation and effective connection of rural revitalization, and strive to follow up supervision to the “last mile” of livelihood projects and funds, and make good use of it and promote it. The people’s livelihood fund is the most important feeling for the people in the audit.
Reporter: How does the report reflect the firm establishment of the overall national security concept, and always put the prevention and resolution of major risks in a more prominent position?
Relevant person in charge of the National Audit Office: The CPC Central Committee requires that all regions and departments should shoulder the responsibility of stabilizing the macro economy. To implement the requirements of “stability” and assume the responsibility of stabilizing the macro economy, auditing must further increase auditing efforts, reveal bad signs and harmful tendencies in advance, and promote the resolution of major risks and hidden dangers in their infancy. This is the biggest “stability” of auditing. . And then through the integrated promotion of revealing problems, standardizing management, and deepening reforms to maintain stability and promote stability. Over the past year, audit institutions have effectively enhanced their awareness of urgency and bottom-line thinking, and placed the promotion of prevention and mitigation of risks in a more prominent position. Combined with specific audit fields, they have seriously exposed prominent risks such as major economic corruption and major accounting information distortion, and timely reflected the impact on economic security. Symptoms, tendencies, and common problems, promote source management, and prevent problems before they occur. For example, in the audit of state-owned assets of enterprises, it revealed the distortion of accounting information, the risk of loss of state-owned rights and interests caused by illegal operations, and the loss of overseas operations; in the audit of state-owned financial assets, it was revealed that small and medium-sized financial institutions have large credit risks and liquidity risks, etc. Problems; the audits related to “agriculture, rural areas and farmers” revealed that the ability of the seed industry to stabilize production and supply needs to be strengthened urgently, the requirements for strict protection and management of cultivated land have not been fully implemented, and the responsibility for the protection and governance of black land has not been fully implemented.
Reporter: How does the report reveal the clues of major violations of discipline and law, and play a unique economic supervisory role in promoting the party’s self-revolution?
Relevant person in charge of the National Audit Office: Audit is specialized in economic supervision, has unique professional advantages in promoting the party’s self-revolution, and plays an irreplaceable role in restricting and supervising the operation of economic power. Over the past year, the audit has played the role of a “sharp sword” in anti-corruption, finding and transferring more than 300 clues about major violations of discipline and law, involving more than 130 billion yuan and more than 3,000 people. In accordance with the requirements of the CPC Central Committee on deepening both the symptoms and root causes, and promoting the integration of those who dare not be corrupt, cannot be corrupt, and do not want to be corrupt, the report also sorts out the clues of the problems found in the audit one by one, and deeply analyzes the five characteristics of current violations of discipline and law: First, interest groups are hunting and gaining momentum. The problem is becoming more and more prominent. Second, the corruption methods of power and money transactions are more subtle and diverse. Third, the problem of “relying on the back of the mountain” still needs to be managed more. The spirit of the eight provisions and their detailed implementation rules and the requirements for living a tight life. It is beneficial for relevant departments to focus on important areas and key links, to better realize the coordination of audit supervision and other supervision methods such as disciplinary inspection and supervision, inspection and inspection, organization of personnel, etc., to form a joint supervision force, and to give full play to the supervision efficiency.
Reporter: How does the report reflect the focus on improving the pertinence and operability of audit recommendations, and promote the establishment of a sound long-term mechanism?
Relevant person in charge of the National Audit Office: Over the past year, the audit institution has always regarded the submission of audit recommendations as a subject to study, and has made great efforts to understand all aspects of the situation and policies, so as to dare to mention it, know how to mention it, and make it accurate and down. This year’s report insists on in-depth analysis of the institutional obstacles, institutional defects and institutional loopholes behind the problem, and puts forward four targeted audit recommendations. It is not only important to treat the disease after the event, but also to prevent the disease beforehand; it not only controls the present, but also has long-term results. Among them, “promoting a more stable and effective macro-control policy” is mainly to implement the requirements of the Central Economic Work Conference, combined with specific problems found in special bonds, inclusive finance and other fields, and put forward from the aspects of active fiscal policy, prudent monetary policy and policy coordination and linkage, etc. ; “Improve and improve the guarantee mechanism for the implementation of major decisions and deployments of the Party Central Committee, and ensure that the centralized and unified leadership of the Party Central Committee over economic work is more detailed and institutionalized” is mainly aimed at the lack of implementation of major policies, guaranteeing and improving people’s livelihood in shortcomings, etc. “Prevent and resolve outstanding risks and hidden dangers in key areas, and strictly regulate the operation of decision-making powers on major economic matters” is mainly for financial risks, the risk of major investment losses of state-owned enterprises, and the ineffective implementation of resource and environmental policies; “Further strengthen budget constraints. “Rigid, serious financial discipline” is mainly raised in response to problems such as insufficient financial resource planning, irregular budget preparation, and lax implementation of the requirements of tight living conditions.