Opening words: Focusing on celebrating the centenary of the party, systematically study the history of the party, promote party organizations at all levels of the w88 casino and teachers and students to draw wisdom and strength from the party’s centenary history, and deeply understand the important role of the party’s discipline construction in ensuring the victory of the party’s cause in all periods, so as to To assist the high-quality development of the w88 casino's "six-in-one" supervision system of discipline inspection, supervision, inspection, inspection, audit, and internal control, and promote the w88 casino's strict governance of the party in depth, the w88 casino's Discipline Inspection Commission sorted out the historical context of the party's discipline construction and the historical evolution of the party and state supervision agencies, and launched the "Discipline in Party History" column.

The "Discipline in Party History" column will continue to be pushed on the w88 casino's "Party History Learning and Education" special website. The fifth issue is launched today: the audit work of the party and the state.

Break down the audit work of the party and the state

1.Revolutionary period

Since the founding of the Communist Party of China, it has always attached great importance to internal audit supervision in its own organizational construction.

In 1922, the Guangdong Socialist Youth League established the Audit Unit of the Ministry of Finance to conduct internal supervision of finances.

In 1923, the Anyuan Road Miners Club established the Review Department and the Economic Review Committee.

In 1925, the Provincial and Hong Kong Strike Committee established the Audit Bureau.

In 1931, the "Audit Regulations of the Executive Committee of the Central Government of the Soviet Republic of China" was born. The second Central Executive Committee set up a Central Audit Committee. Its main responsibility was to review the country's annual revenue and expenditure and supervise the implementation of the national budget.

2.Construction period

In the early days of the founding of the People's Republic of China, the Communist Party of China continued the experience and practice of internal auditing of party leaders during the Revolutionary War. Some state agencies, state-owned enterprises, and units successively established internal auditing institutions to carry out internal auditing work.

From 1950 to 1978, in order to consolidate the management and supervision of the financial economy, the central government emphasized the strict implementation of the budget and final accounting system, auditing, and accounting systems, and clearly proposed the concept of "establishing a unified national audit system."

The central and local government financial agencies and the internal financial departments of some government agencies generally set up auditing agencies. These departments are responsible for implementing annual expenditure plans, auditing the legality and compliance of various expenditures, and inspecting special projects that violate laws and regulations. They play an important role in strengthening fiscal revenue and expenditure management and strictly enforcing financial disciplines.

3.Reform and Opening Up Period

1. In 1979, the national governance level began to make plans to establish a socialist audit supervision system.

2.In 1982, audit supervision was established as a national system.

3. In 1983, the Audit Office of the People's Republic of China was formally established. Local audit agencies at all levels were quickly established. The administrative national audit model was initially established, and national audit practice began.

4. In 1985, in accordance with the arrangements of the party and state leaders, the National Audit Office began to organize internal audit work, made continuous progress through exploration, and promoted the development of the audit industry.

5. In 1994, the State Council promulgated the "Budget Law of the People's Republic of China" and the "Audit Law", indicating that national auditing has begun a development model dominated by the rule of law, and auditing practice has gradually entered the legalization, institutionalization, and standardization. The power of audit continues to increase, and the scope of audit objects continues to expand.

6. In 1999, the Central Affairs Office and the State Council promulgated the "Trial Regulations on Economic Responsibility Audits for the Tenure of Party and Government Leaders Below the County Level" and "Trial Regulations on the Economic Responsibility Audit of the Tenure of Leaders of State-owned State-owned Enterprises", and the economic responsibility audit system was officially implemented.

7. In 2008, the concept of scientific auditing was put forward and became an action guide for national audit innovation and development under the new situation.

8. In 2011, the "National Auditing Standards of the People's Republic of China" were officially implemented, and national auditing placed more emphasis on performance auditing.

4.New Era

For the first time since the 18th National Congress of the Communist Party of China, the country has put forward the overall requirements of “increasing audit intensity, innovating audit methods, improving audit efficiency” and “achieving full coverage of audit supervision”.

1. In 2014, the "Opinions of the State Council on Strengthening Audit Work" was proposed, proposing for the first time the need to strengthen audit quality and achieve full coverage of audit supervision. At the same time, the "Internal Control Standards for Administrative Institutions (Trial)" began to be implemented.

2. In 2015, the "Guiding Opinions on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions" was issued, gradually expanding the control objects from the economic activity level to all business activities and internal power operations.

3. In 2017, the report of the 19th National Congress proposed "reforming the audit management system", setting the tone for the next reform process and kicking off the reform of the audit system.

4. In 2018, the country established the Central Audit Commission, with General Secretary Xi Jinping as the director. my country’s national audit has the highest authority, and the development of audit has ushered in the best development opportunity in history.

5. In 2019, the General Office of the CPC Central Committee and the General Office of the State Council issued the "Regulations on the Economic Responsibility Audit of Main Party and Government Leading Cadres and Main Leading Personnel of State-owned Enterprises and Institutions", which played an important role in ensuring the execution of prohibitions by the Party Central Committee, promoting comprehensively deepening reforms, promoting law-based governance, and promoting the construction of a clean government.

The socialist audit system with Chinese characteristics can continue to develop and become more perfect only if it adheres to and strengthens the party’s leadership, closely focuses on the party’s central work at each historical stage, does a good job in economic supervision, and promotes the standardized operation of power.