Heilongjiang preparation of audit opinions issued draft budget and final accounts information channel _ _ _ China accounting perspective network required to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

original title: For further implementation And the provincial government of the relevant work requirements, the full implementation of the province's audit work conference on the "audit quality improvement year," the work of the deployment, the recent development of the Heilongjiang Provincial Audit Office, "the implementation of the budget and the final draft of the draft audit work guidance "(Hereinafter referred to as" opinions "). The Opinions clearly defines the guiding ideology, objectives and tasks, the audit contents and priorities of the budget implementation and the drafting of the draft accounts, and puts forward specific requirements for ensuring the quality of the audit work. This is the first time the Provincial Audit Office In the province within the scope of guidance, marking the quality of financial audit in Heilongjiang Province into a comprehensive upgrade stage. One is clear thinking, direction, heavy quality. "Opinions" pointed out that the audit organs at all levels across the province should focus on the work of the party committee and government center to promote development, promote reform, promote safety, promote performance and promote anti-corruption as the goal, from the promotion of major policy measures to implement and promote the improvement of government budget system , To promote the regulation of finance Several aspects of efforts to reflect the implementation of this level of budget, the draft of the draft and financial management of the outstanding problems. "Opinions" from the source to start, for the Heilongjiang Province financial audit work to identify the center, specify the direction, to improve the quality and efficiency of the audit in the first place, better serve the province Social stability and healthy development of the overall situation. Second, fine content, Efficiency, grasping quality. "Opinions" clear, to refine the audit content, highlighting the audit focus, with particular emphasis on the spirit of the central eight provisions of the State Council, "the law of the three chapters" and the provincial government requirements of the implementation of the nine provinces, and the implementation of (PPP) and other policy measures to implement the situation; focus on the implementation of the policy, the implementation of the government, Budget preparation, budget implementation, budget adjustment and other level budget implementation; focus on the draft of the final draft; focus on Government synthesis Preparation, budget and final accounts, government procurement management, treasury , Financial account management, administrative institutions state-owned , Transfer payment funds management, finance Management, total Accounting, financial and other funds to clean up and other financial reform and financial management, to achieve the implementation of the budget and the final draft of the draft of the audit content of the full coverage. Third, the implementation of heavy, speaking methods, to mention the quality. "Opinions" stressed that to adhere to the "evaluation , To expose the problem, standardize management, promote reform, improve performance, maintain safety, "the audit ideas to" two reports "demand as the starting point, to strengthen the horizontal ditch Up and down linkage, and effectively enhance the integrity of the financial audit to ensure that "opinions" in place. To enhance the awareness of financial audit information, the audit information technology will be applied to all aspects of financial audit work, and actively innovate the financial audit organization, audit ideas, audit technology and audit , To improve the on-site audit of the information and digital level. At the same time, the audit Should be closely integrated, fully share the audit results, to achieve first instance fruit, a fruit and more use, and strive to adjust the audit ideas, innovative ways and means to enhance the quality of financial audit. Fourth, high standards, strict requirements, quality assurance. "Opinions" proposed to correctly grasp the reform and development of new situations and new problems, the problems found to be a comprehensive analysis, careful conclusion and treatment. To adhere to the problem-oriented, Investigate and deal with the interests of the country and the people, major violations of discipline, major performance is not in place, significant Wasteful Risks and other issues, to ensure the quality of audit work.