特载 1
目录 1
Contents 1
Specially Selected Articles 1
Carrying out the Spirit of the State Council Directives and further Strengthen the Government Auditing Wang Zhongyu 1
贯彻国务院领导指示精神进一步强化审计监督工作 王忠禹 1
深入学习贯彻十六大精神全面提高审计工作水平 李金华 7
Deepening the Study and Implementation of the Gist of the 16 National Congress of the Chinese Communist Party and Upgrading the Level of Auditing in an All around Manner Li Jinhua 7
Report on Audit of the Implementation of the 2002 Budget and Other Financial Revenues and Expenditures Li Jinhua 18
关于2002年度中央预算执行和其他财政收支的审计工作报告 李金华 18
Summarizing the Past，Planning the Future and Working Hard for Modernization of Audit Li Jinhua 23
总结过去 谋划未来为实现审计工作现代化而奋斗 李金华 23
Qingdao City 27
在全国审计工作会议结束时的讲话 令狐安 32
A Speech at the Closing Session of the National Auditing Conference Linghu An 32
Further Enhancing Auditing Efforts and Upgrading the Level of Auditing of Government Departments and Agencies Constantly Liu Jiayi 35
进一步加大审计力度不断提高行政事业水平 刘家义 35
Vigorously Conducting Monetary Audit and further Promoting the Standard of Monetary Audit Dong Dasheng 39
大力开展金融审计创新进一步提高金融审计水平 董大胜 39
Carrying out Good Social Security Audit by Capturing the Opportunities and Overcoming the Challenges Xiang Junbo 44
抓住机遇 迎接挑战搞好社保审计工作 项俊波 44
Further Promoting the Building of an Honest and Clean CNAO under the Important Thought of“Three Represents” Wang Daocheng 49
以“三个代表”重要思想为指导推动署机关和派出机构廉政工作深入发展 王道成 49
A Brief Introduction of the Work of the CNAO 57
审计署工作概况 57
署领导、党组成员 57
审计署机关 57
审计署工作简述 57
List of CNAO Top Management 57
Overview of the Work of CNAO 57
The Headquarters of CNAO 57
General Office 59
办公厅 59
Law Department 61
法制司 61
财政审计司 63
Department of Public Finance Audit 63
Department of Monetary Audit 66
金融审计司 66
Department of Government Departments and Non-profit Agencies Audit 67
行政事业审计司 67
Department of Trade and Economic Audit 69
经贸审计司 69
农业与资源环保审计司 71
Department of Agriculture，Resources and Environmental Protection Audit 71
Department of Social Security Audit 73
社会保障审计司 73
Department of Fixed Assets Investment Audit 75
固定资产投资审计司 75
Department of Foreign Funds Application Audit 77
外资运用审计司 77
Department of Foreign Affairs 78
外事司 78
Department of Personnel and Education 81
人事教育司 81
CNAO'Institutional Committee of the Chinese Communist Party 84
直属机关党委 84
驻审计署纪检组、监察局 85
Inspection Department attached to CNAO from the Ministry of Inspection 85
离退休干部局 87
Service Unit for Employees Retired from CNAO 87
机关服务局 89
Logistic Service Unit 89
审计署派出审计局 91
外交外事审计局 91
CNAO'Audit Offices Attached to Central Ministries and Agencies 91
Foreign Affairs Audit Office 91
发展计划审计局 93
Development and Planning Audit Office 93
经济审计一局 94
Economic Audit Office Ⅰ 94
经济审计二局 95
Economic Audit Office Ⅱ 95
贸易审计局 96
Trade Audit Office 96
Defense Industry Audit Office 97
国防工业审计局 97
Education Audit Office 99
教育审计局 99
科学技术审计局 100
Science and Technology Audit Office 100
政法审计局 101
Security and Justice Audit Office 101
Ethnic and Religious Affairs Audit Office 103
民族宗教审计局 103
资源环保审计局 105
Supervision and Personnel Audit Office 105
Resources and Environmental Protection Audit Office 105
监察人事审计局 105
社会保障审计局 107
Social Security Audit Office 107
Construction and Building Materials Audit Office 108
Transportation Audit Office 108
建设建材审计局 108
交通运输审计局 108
信息邮政审计局 110
Information and Postal Audit Office 110
Agriculture，Forestry and Water Resources Audit Office 111
农林水审计局 111
Culture and Sports Audit Office 113
文化体育审计局 113
Public Health and Medicine Audit Office 115
卫生药品审计局 115
海关审计局 116
Customs Audit Office 116
经济执法审计局 117
Economic Law Implementation Audit Office 117
News and Communication Audit Office 119
新闻通讯审计局 119
Tourism and Overseas Chinese Affairs Audit Office 120
旅游侨务审计局 120
Science and Engineering Audit Office 121
科学工程审计局 121
地震气象审计局 122
Seismological and Meteorological Audit Office 122
审计署驻地方特派员办事处 123
CNAO's Resident Audit Offices 123
京津冀特派员办事处 123
Beijing，Tianjin and Hebei Resident Audit Office 123
Taiyuan Resident Audit Office 125
太原特派员办事处 125
沈阳特派员办事处 126
Shenyang Resident Audit Office 126
Harbin Resident Audit Office 129
哈尔滨特派员办事处 129
Shanghai Resident Audit Office 131
上海特派员办事处 131
南京特派员办事处 134
Nanjing Resident Audit Office 134
武汉特派员办事处 136
Wuhan Resident Audit Office 136
广州特派员办事处 139
Guangzhou Resident Audit Office 139
Zhengzhou Resident Audit Office 142
郑州特派员办事处 142
济南特派员办事处 144
Jinan Resident Audit Office 144
西安特派员办事处 146
Xi'an Resident Audit Office 146
兰州特派员办事处 147
Lanzhou Resident Audit Office 147
Kunming Resident Audit Office 149
中国内部审计协会关于印发《内部审计基本准则》《内部审计人员职业道德规范》和十个具体准则的 149
昆明特派员办事处 149
Chengdu Resident Audit Office 151
成都特派员办事处 151
长沙特派员办事处 153
Changsha Resident Audit Office 153
深圳特派员办事处 155
Shenzhen Resident Audit Office 155
Changchun Resident Audit Office 157
长春特派员办事处 157
Chongqing Resident Audit Office 159
重庆特派员办事处 159
地方审计机关 162
北京市 162
Provincial Audit Offices 162
Beijing Municipality 162
天津市 174
Tianjin Municipality 174
河北省 184
Hebei Province 184
Shanxi Province 198
山西省 198
内蒙古自治区 208
Inner Mongolia Autonomous Region 208
Liaoning Province 221
辽宁省 221
大连市 228
Dalian City 228
Jilin Province 234
吉林省 234
黑龙江省 242
Heilongjiang Province 242
上海市 255
Shanghai Municipality 255
Jiangsu Province 266
江苏省 266
浙江省 279
Zhejiang Province 279
Ningbo City 283
宁波市 283
Anhui Province 289
安徽省 289
福建省 301
Fujian Province 301
厦门市 305
Xiamen City 305
江西省 311
Jiangxi Province 311
山东省 321
Shandong Province 321
青岛市 327
Henan Province 337
河南省 337
湖北省 354
Hubei Province 354
湖南省 365
Hunan Province 365
Guangdong Province 378
广东省 378
Shenzhen City 387
深圳市 387
Guangxi Zhuang Autonomous Region 396
广西壮族自治区 396
Hainan Province 414
海南省 414
重庆市 418
Chongqing Municipality 418
四川省 421
Sichuan Province 421
Guizhou Province 441
贵州省 441
云南省 451
Yunnan Province 451
西藏自治区 462
Tibet Autonomous Region 462
陕西省 465
Shaanxi Province 465
Gansu Province 475
甘肃省 475
青海省 486
Qinghai Province 486
宁夏回族自治区 493
Ningxia Hui Autonomous Region 493
Xinjiang Uygur Autonomous Region 498
新疆维吾尔自治区 498
Xinjiang Army Production and Construction Corps 508
新疆生产建设兵团 508
Beijing Municipality 513
审计机关成立20周年 513
北京市 513
Celebration on the 20th Anniversary of the Founding of Audit Institutions 513
Tianjin Municipality 514
天津市 514
Hebei Province 515
河北省 515
Shanxi Province 516
山西省 516
内蒙古自治区 517
Inner Mongolia Autonomous Region 517
辽宁省 518
Liaoning Province 518
Jilin Province 519
吉林省 519
Heilongjiang Province 520
黑龙江省 520
上海市 521
Shanghai Municipality 521
江苏省 522
Jiangsu Province 522
浙江省 523
Zhejiang Province 523
安徽省 525
Anhui Province 525
Fujian Province 526
福建省 526
Jiangxi Province 527
江西省 527
山东省 528
Shandong Province 528
Henan Province 529
河南省 529
湖北省 530
Hubei Province 530
湖南省 531
Hunan Province 531
Guangdong Province 532
广东省 532
Guangxi Zhuang Autonomous Region 533
广西壮族自治区 533
Chongqing Municipality 534
重庆市 534
四川省 535
Sichuan Province 535
Guizhou Province 536
贵州省 536
云南省 537
Yunnan Province 537
Tibet Autonomous Region 538
西藏自治区 538
陕西省 539
Shaanxi Province 539
甘肃省 540
Gansu Province 540
青海省 541
Qinghai Province 541
Ningxia Hui Autonomous Region 542
宁夏回族自治区 542
Xinjiang Uygur Autonomous Region 543
新疆维吾尔自治区 543
新疆生产建设兵团 544
Xinjiang Army Production and Construction Corps 544
Written Instructions or Comments on Auditing by Senior Army Leaders 546
解放军审计署工作概况 546
Brief Introduction of the Work of the Chinese People'S Liberation Army Audit Office 546
军委首长对军队审计工作的批示 546
军队审计机构领导名单 547
List of Chinese People's Liberation Army Audit Office leaders 547
军兵种、军区等单位审计工作 548
Major Achievements of Audit in the Army 548
Audit Work in All Military Regions and all Military Services and Arms 548
军队审计工作 548
中国内部审计协会 555
Internal Auditing Organizations 555
内部审计 555
Institute of Internal Auditors of China 555
农业部 559
Ministry of Agriculture 559
国家邮政局 560
China Post 560
水利部 560
Ministry of Water Resources 560
中国气象局 561
National Meteorological Office 561
Chinese Academy of Sciences 562
中国科学院 562
中国石油化工集团公司 563
China Petroleum Chemical Corporation 563
State Grid Corporation of China 564
国家电网公司 564
Industrial and Commercial Bank of China 566
中国工商银行 566
China General Technology（Group）Holding，Limited 567
中国通用技术集团 567
中国网络通信集团公司 569
China Net Communication Corporation 569
中国远洋运输（集团）总公司 570
中国中化集团公司 570
SinoChem Corporation 570
China Ocean Shipping（Group）Company 570
China Shipbuilding Industry Corporation 572
中国船舶重工集团公司 572
China Railway Construction Corporation 573
中国铁道建筑总公司 573
北京建工集团有限责任公司 574
Shandong Sanlian Group Co．，Ltd 574
山东三联集团有限责任公司 574
Beijing Construction Engineering Group 574
Bohai Securities Co．，Ltd 575
渤海证券有限责任公司 575
Taiyuan Iron and Steel（Group）Co．，Ltd 576
China First Automobile Group Corporation 576
太原钢铁（集团）有限公司 576
中国第一汽车集团公司 576
四平联合化工有限责任公司 578
中国吉林森林工业（集团） 578
总公司 578
China Jilin Forest Industry Group 578
Siping United Chemical Industry Co．，Ltd 578
上海良友（集团）有限公司 579
Shanghai Liangyou（Group）Co．，Ltd 579
Shanghai Golden Bridge（Group）Co．，Ltd 580
上海金桥（集团）有限公司 580
江苏省国信资产管理集团有限公司 581
Jiangsu Guoxin Assets Management（Group）Co．，Ltd 581
江苏农垦集团有限公司 582
Jiangsu Provincial Agricultural Industry Group Corporation 582
江苏省电力公司 582
Jiangsu Provincial Power Corporation 582
Jiangsu Provincial Telecom Co．，Ltd 583
江苏省电信有限公司 583
东方通信股份有限公司 584
Eastcom Communications Corporation 584
传化集团有限公司 585
Chuanhua Group Co．，Ltd 585
Fujian Provincial Power Corporation 586
福建省电力有限公司 586
福建省煤炭工业（集团）有限责任公司 587
Fujian Provincial Coal Industry（Group）Co．，Ltd 587
胜利油田 588
Shengli Oilfield 588
Laiwu Iron and Steel（Group）Co．，Ltd 589
莱芜钢铁集团有限公司 589
Shandong Provincial Communication Company of CNC 590
中国网通集团山东省通信公司 590
中原油田 591
The Central Oilfield 591
Zhuzhou Cemented Carbide Group Co．，Ltd 592
株洲硬质合金集团有限公司 592
中南大学 593
Central South University 593
Hunan Provincial Telecom Company 594
湖南省电信公司 594
广东省丝绸（集团）公司 595
Guangdong Provincial Silk（Group）Corporation 595
Guangdong Kelon Electrical Appliance holding Co．，Ltd 596
广东科龙电器股份有限公司 596
广东省电信有限公司 597
Guangdong Provincial Telecom Co．，Ltd 597
Chang'an Automobile（Group）Co．，Ltd 598
Chongqing Iron and Steel（Group）Corporation 598
重庆钢铁（集团）有限责任公司 598
长安汽车（集团）有限责任公司 598
Panzhihua Iron and Steel（Group）Corporation 599
攀枝花钢铁（集团）总公司 599
昆明铁路局 600
Kunming Railway Bureau 600
Kunming Iron and Steel Group Co．，Ltd 601
昆明钢铁集团有限责任公司 601
Changqing Petroleum Exploration Bureau 602
云南冶金集团总公司 602
长庆石油勘探局 602
Yunnan Metallurgical General Company 602
陕西伟志集团股份有限公司 603
Shaanxi Weizhi（Group）Holding Co．，Ltd 603
甘肃省建筑工程总公司 604
Gansu Provincial Construction Corporation 604
Gansu Provincial Federation of Supply and Marketing Cooperatives 605
甘肃省供销合作社 605
Xinjiang Bayi Iron and Steel（Group）Co．，Ltd 606
新疆八一钢铁集团有限责任公司 606
科研、培训出版、学术团体 607
中国审计科研所 607
Researching，Training，Publishing and Academic Organizations 607
CNAO Audit Research Institute 607
审计署干部培训中心 608
Training Center of CNAO 608
ICT Center and IT Audit Office of the CNAO 609
审计署计算机技术中心、信息化建设办公室 609
南京审计学院 612
Nanjing Audit Institute 612
China Modern Economics Press 614
中国时代经济出版社 614
China Auditing Newspaper Office 616
中国审计报社 616
China Audit Society 619
中国审计学会 619
January 621
大事记 621
一月 621
Major Events 621
February 623
二月 623
March 624
三月 624
April 626
四月 626
May 628
五月 628
六月 629
June 629
七月 630
July 630
八月 631
August 631
September 632
九月 632
十月 634
October 634
November 635
十一月 635
December 637
十二月 637
Important Financial，Economic and Auditing Laws and Regulations 639
MOF General office's Notice on Publishing the Operation Procedures on Appraisal of Public Funds Projects（Trial） 639
重要财经审计法规 639
重要财经审计法规文件 639
Important Financial，Economic and Auditing Laws and Regulations 639
财政部办公厅关于印发《财政投资项目评审操作规程》（试行）的通知 639
Notice on Strengthening Management of Parallel Collection and Allocation of Public Funds within Central Departments and undertakings（Jointly published by MOF，NDRC，MOS and CNAO） 644
财政部、国家发展改革委、监察部、审计署关于加强中央部门和单位行政事业性等收入“收支两条线”管理的通知 644
财政部关于中央单位收入收缴管理制度改革试点中有关账务处理问题的补充通知 646
MOF's Supplementary Notice on Accounting Practice related to Pilot Projects of Central Departments'Revenues Management Reform 646
中央五部委经济责任审计工作联席会议办公室关于印发《中央五部委经济责任审计工作联席会议制度》和《中央五部委经济责任审计工作联席会议办公室工作规则》的通知 647
Economic Accountability Five-Ministry Joint Office's Notice on Rules of Five-Ministry Joint Meetings on Economic Accountability Work and Working Procedures of Joint Office 647
CNAO's Rules on Internal Audit Work 648
审计署关于内部审计工作的规定 648
Economic Accountability Five-Ministry Joint Office's Notice on Strengthening Cooperation and Collaboration among Related Agencies on Economic Accountability Work 650
中央五部委经济责任审计工作联席会议办公室关于印发《关于进一步加强经济责任审计工作中有关部门协调与配合的意见》的通知 650
Discipline Inspection Group of the Chinese Communist Party in CNAO and the 652
CIIA's Notice on Publishing the Basic Standards of Internal Audit，Code of Conducts of Internal Auditors and other Ten Specific Stands 652
通知 652
国务院法制办公室关于审计机关是否有权要求国有商业银行提供存款电子数据的意见 667
The Legislative Affairs Office of State Council's Comments on Whether Audit Offices Have The Legal Mandate to Ask State-Owned Commercial Banks Provide Electronic Deposit Data 667
CNAO's Notice on Publishing CNAO's Development Strategy of Audit Work from 2003～2007 667
审计署关于印发《审计署2003至2007年审计工作发展规划》的通知 667
中央五部委经济责任审计工作联席会议办公室关于印发《关于党政领导干部任期经济责任审计若干问题的指导意见》的通知 670
Economic Accountability Five-Ministry Joint Office's Notice on Directive Comments on Several Key Issues in Leaders'Term Economic Accountability Work 670
中共中央纪委、监察部、审计署关于纪检监察机关在查处案件中加强协作配合的通知 672
Joint Notice on Strengthening Cooperation among Disciplinary institutions in Irregularities Detection published by Central Disciplinary Committee，MOS and CNAO 672
审计署关于印发《废止和失效的审计规章目录》的通知 673
CNAO's Notice on Publishing Abolished and Expired Audit Regulations Index 673
MOF's Notice on Publishing Provisional Regulation on Accounting Transactions of Enterprise's Assets Losses 675
财政部关于印发《企业资产损失财务处理暂行办法》的通知 675
重要财经审计法规索引 677
Index on Important Financial，Economic and Auditing Laws and Regulations 677
Auditing Research Achievements and Study Papers 694
Selected Audit Research Achievements 694
Audit Research Achievements in Beijing Municipality 694
审计科研成果及论文 694
审计科研成果选载 694
北京市审计科研成果 694
福建省审计科研成果 695
Audit Research Achievements in Fujian Province 695
浙江省审计科研成果 696
河南省审计科研成果 696
Audit Research Achievements in Zhejiang Province 696
Audit Research Achievements in Henan Province 696
Audit Research Achievements in Jiangxi Province 697
江西省审计科研成果 697
山西省审计科研成果 697
审计论文摘编 697
国家审计公告的法律研究 697
Audit Research Achievements in Shanxi Province 697
Selections of Audit Study Papers 697
Legislative Study on the State Audit Announcements 697
Exploration on Development Trends of Economic Accountability Audit 701
经济责任审计发展趋势的探讨 701
对民营企业涉及国家利益的经济活动的审计研究 703
Audit Study on Private Enterprises'Economic Activities Related to State Interests 703
财政审计发展趋势研究 705
Study on Development Trends of Public Finance Audit 705
Financial Insufficiency's Influences on Audit 708
经费不足对审计的影响 708
Current Situation of Management Audit and Its Policy Study 711
管理审计的现状与对策研究 711
谈我国上市公司内部审计的发展方略 714
Development Strategy of Internal Audit in Listing Companies 714
“依法审计、客观公正”是国家审计必须遵守的最高原则和标准 716
“Audit By Law And Unbiased”Is The Supreme Principle and Standard of Government Audit 716
Control and Supervision on Powers by Government Audit 719
国家审计对权力的制约与监督 719
Theoretical Analysis and Practical Options for Performance Audit 721
效益审计的理论分析与现实选择 721
Major Economic Fraud Cases Discovered through Auditing 725
“Black Hole”hidden in Yangtze Dams 725
审计案例 725
长江堤防下隐蔽的“黑洞” 725
国电公司内部人事干部会议3天耗资300万 727
3M RMB Used by a 3-day internal meeting of the State Grid Corporation 727
“南海华光”黑幕下的形形色色 728
Fraud Case Hidden under“Nanhai Huaguang Legend” 728
河南省煤气化工程案 731
Gas Engineering Case Found in Henan Province 731
淮河救灾三县哄骗国务院 734
Fraud Case on Flood-Rescue Funds by Three Huaihe River Basin Counties 734
Case on High-amount funds Misappropriation by sormer Director of 737
鞍山电业局原局长挪用巨额公款案 737
Anshan City Power Bureau 737
Case on False Verification by Jinzhou Branch of the Communication Bank 738
交通银行锦州分行虚假核销案 738
湖北黄冈挪用国债资金兴建东方广场案 740
Case on Funds Misappropriation by Huanggang East Plaza in Hubei Province 740
Corruption Cases Related to Dozens of High-ranking Officials of The Middle China Power Corporation 740
华中电力公司工程腐败案 740
审计工作统计 742
Y2003 Industrial-based Statistical Table of Audits Performed by Audit Institutions all over the Country 742
2003全国审计机关分行业审计情况统计表 742
Audit Working Statistics 742
Y2003 Statistical Table of Audits Performed by CNAO's Auditing Departments 745
2003年审计署业务司审计情况统计表 745
Y2003 Statistical Table of Audits Preformed by CNAO's Audit Offices Attached to Central Ministries 748
2003年审计署派出局审计情况统计表 748
Y2003 Statistical Table of Audits Preformed by CNAO's Resident Audit Offices 751
2003年审计署特派办审计情况统计表 751
Y2003 Statistical Table of Audits Preformed by Provincial and Local Audit Offices 754
2003年地方审计机关审计情况统计表 754
2003 年全国审计机关经济责任审计结果情况统计表 760
Y2003 Statistical Table of Audit Studies on Economic Accountability Audit Findings by Audit Institutions Nationwide 760
Y2003 Statistical Table of Audit Studies Performed by Audit Institutions all over the Country 762
2003年全国审计机关分行业审计调查情况统计表 762
Y2003 Statistical Table of Industrial-based Audit Studies Performed by Audit Institutions Nationwide 762
2003年全国审计机关审计调查情况统计表 762
Y2003 Statistical Table of the General Situation of Internal Auditing in China 763
2003年全国内部审计情况统计表 763