Jilin Province: economic responsibility audit consultation judged way information channel _ _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

For further strengthening The results of the use of sound and perfect cadres Supervise the work, give full play to In the cadre assessment, appointment and removal, rewards and punishments and other important role. Recently, Organization Department and the Provincial Audit Office jointly issued the "provincial cadres The results of the audit of the use of consultation methods "hereinafter referred to as" consultation method "), in the establishment of economic responsibility audit results using the working mechanism and system has made new progress. First, the "consultation method" specific form of the structure. The results of the audit of economic responsibility The use of consultation, refers to the organization department in conjunction with the relevant departments (units), the business object to judge the economic responsibility of the audit conclusion of the problems identified in the study, the nature of the problem, the severity of the basic And then by the organizational department based on the audit results and consultation to determine the situation of the meeting to judge whether the impact of appointment or whether the rewards and punishments and other views of the process. Second, the "consultation method" related responsibilities division of labor. The results of the audit shall be convened by the organization department, the relevant leadership of the audit organ, the relevant auditing office and the person in charge of the audit team and other relevant personnel. According to the needs of the work as necessary to invite discipline inspection and supervision, state-owned Supervision and management of economic responsibility, such as joint members of the audit unit and other departments of finance and other relevant personnel to participate. At the same time, it is also stipulated that the participants of the meeting will be invited to study and analyze the economic responsibility audit of the consultation object, and make a judgment on the nature, severity and responsibility of the problem, reach a consensus and put forward the proposal. Third, the "consultation method" the responsibility of the identification. According to the nature and severity of the problems found in the audit of economic responsibility, the problem is divided into three cases: minor problem, heavier problem and serious problem. In accordance with the nature, severity and responsibility of the problems identified by the economic responsibility audit, the supervisory organization of the organization department puts forward the relevant suggestions on the appointment and management of the consultation object. For minor issues, it should generally not be recommended, but should be based on specific circumstances, to remind or criticize education. If you are in charge of responsibility or direct responsibility, it is advisable to make a written inspection and notify the criticism or admonition of the order. In the case of a serious problem, the object of consultation with the leadership responsibility, it is recommended to order a written inspection, notification of criticism or admonition; bear the responsibility or direct responsibility, not submitted to the Provincial Standing Committee, the ministries will discuss, It is recommended to cancel the proposed eligibility, has been appointed, according to the specific circumstances, it is recommended to be transferred from the post, resigned, ordered to resign, dismissed (including removed from the trial job), demoted and other organizations to deal with. Fourth, the "consultation method" the end result of the use. The meeting shall determine the consultation object and the relevant person responsible for the existence of violation of law, by the auditing organs according to the law according to the transfer of discipline inspection and supervision and other relevant organs of investigation and handling; has been transferred to the audit by the audit authorities and other related treatment consultation objectors, according to" Province to promote the leading cadres to be able to implement the approach, "the relevant provisions, given the appropriate organization.