First, a correct understanding of the main characteristics of audit supervision under the new situation

Since the 18th National Congress of the Communist Party of China, the CPC Central Committee and the State Council have issued a series of policy documents, which have pointed out the direction for the development of auditing. Only by deeply understanding the new characteristics of audit work under the new situation, and seeing both the good opportunities created by the new situation and the new challenges brought to audit work, can we better adapt to the new situation and new requirements and keep up with the pace of development of the times.

First, the new positioning, audit positioning is higher. 20 12 The 18th National Congress of the Communist Party of China proposed "to promote the openness and standardization of power operation, improve the systems of questioning, accountability, economic responsibility auditing, resignation and recall, and let the people supervise power"; 20 13 The Third Plenary Session of the 18th CPC Central Committee also put forward the idea of "strengthening and improving the restriction and supervision of leading cadres' exercise of power, and strengthening administrative supervision and audit supervision". 20 14 The Fourth Plenary Session of the 18th CPC Central Committee further proposed "strengthening the restriction and supervision of administrative power. Strengthen the system construction of inner-party supervision, people's congress supervision, democratic supervision, administrative supervision, judicial supervision, audit supervision, social supervision and public opinion supervision, strive to form a scientific and effective power operation restriction and supervision system, and enhance the synergy and effectiveness of supervision. Audit supervision is listed as one of the "eight major supervision systems". 20 15 the general offices of the General Office of the Central Committee of the CPC and the State Council issued the framework opinions on some major issues concerning the improvement of the audit system and related supporting documents, the core of which is to ensure the independent exercise of the power of audit supervision according to law and give full play to the important role of audit in the supervision system of the party and the state. 20 16 The Regulations on Inner-Party Supervision of Producers in China adopted by the Sixth Plenary Session of the 18th CPC Central Committee clearly pointed out that "Party committees at all levels should support and guarantee audit institutions to conduct audit supervision according to law". It can be seen that audit supervision is an important aspect of the supervision system of the party and the state, and it is an institutional arrangement to strengthen supervision and restriction of power.

Second, the new task, full coverage of audit supervision. At the Fourth Plenary Session of the 18th CPC Central Committee, it was clearly put forward that "public funds, state-owned assets, state-owned resources and leading cadres should be fully covered in fulfilling their economic responsibilities", and "four audits should be fully covered", which endowed the audit work with new connotations, requirements and new tasks under the new normal. The audit task is heavier and the responsibility is greater.

Third, the new responsibilities, in addition to the audit and supervision responsibilities, also increased the safety responsibilities. 20 14 "Opinions of the State Council on Strengthening Audit Work" clearly stipulates that audit should play a dual role of supervision and guarantee. In addition to audit supervision, audit responsibilities should also include audit guarantee responsibilities such as the deployment and implementation of major national decisions, national economic security, the use of public funds, the construction of people's livelihood and ecological civilization, and deepening reform. How to give full play to the dual responsibilities of audit under the new situation has become a new topic of audit research.

Fourth, the new pattern, that is, national and provincial audit institutions will form a "chess game" pattern. The "Framework Opinions on Several Major Issues in Improving the Audit System" and related supporting documents clearly put forward the unified management of personnel and property of local audit institutions below the provincial level, and the audit institutions in the whole province and even the whole country further strengthened their close ties, and the pattern of "playing chess up and down" was accelerated, which was of great significance for the next step of improving the current audit system and strengthening audit supervision under the new normal.

Fifth, new expectations, that is, the people have higher expectations for auditing. Because the audit work has got rid of the original simple economic supervision, in the general trend of national development. From the "three-phase superposition" to the new normal, to the five development concepts, and then to the supply-side structural reform, the audit has a higher positioning and heavier responsibility, and the people's expectations for the audit are getting higher and higher. Audit results, audit methods and auditors' behaviors will also become the hot spots and focus of attention from all walks of life and the people. Auditing according to law and civilized auditing have become the objective requirements of auditing work.

Second, comprehensively grasp the main contents of audit supervision under the new situation

The State Council's "Opinions on Strengthening Audit Work" clearly pointed out that policies and measures such as steady growth, promoting reform, restructuring, benefiting people's livelihood and preventing risks should be implemented to achieve full coverage of public funds, state-owned assets, state-owned resources and leading cadres in fulfilling their economic responsibilities, and continuously promote the modernization of state governance and the healthy development of the national economy. Combined with the actual situation of our city, we should focus on the following five aspects of audit supervision, and at the same time put services in supervision, and take the initiative to do a good job of "three services", that is, maintaining Huangshi's social and economic order and development environment, serving the macro-decision of the municipal party Committee and the municipal government, establishing rules and regulations for the audited units, and strengthening management services.

First, strengthen the follow-up audit of major decision-making arrangements and strive to promote policy implementation. As we all know, at present, the downward pressure on China's economic operation is great, showing the stage characteristics of "three-phase superposition", namely, the shift period of growth rate, the painful period of structural adjustment, and the digestive period of the side effects of the previous stimulus economic policies. In particular, the simultaneous appearance of the "three phases" and their overlapping functions make the current situation facing China's economy more complicated. Therefore, in view of the complicated situation, the CPC Central Committee and the State Council have made a series of important strategic arrangements and issued a series of major policies in stabilizing growth, promoting reform, restructuring, benefiting people's livelihood and preventing risks. The State Council asked audit institutions to effectively play the role of "inspector" in policy implementation and "catalyst" in deepening reform. Therefore, we should deeply understand the new requirements of the new economic normal for audit work, closely focus on the deployment of stable macro-policies, precise industrial policies, flexible micro-policies, realistic reform policies and supporting social policies, keep track of the implementation of major audit policies, grasp the five aspects of project landing, capital guarantee, decentralization, policy implementation and risk prevention, and focus on the implementation of tasks such as de-capacity, de-inventory, de-leverage, cost reduction and short-boarding. By strengthening the follow-up audit of policies, we can find problems in specific deployment, implementation progress and actual effect in time, reflect problems such as incompatibility, incoherence and inadaptability among various policies in time, do a comprehensive analysis and study, provide scientific, reasonable and effective decision-making suggestions for party committees and governments, promote policies to take root and constantly improve, and ensure the smooth implementation of government decrees and prohibitions.

Judging from the specific audit work, last year, according to the requirements of the National Audit Office and the provincial offices, we timely carried out follow-up audits on the implementation of policies and measures such as stabilizing growth, promoting reform, restructuring, benefiting people's livelihood and preventing risks, and submitted reports to the provincial offices and the municipal government on shantytown renovation, rural drinking water safety issues, and the implementation of the policy of promoting decentralization in our city. The audit found that there were some problems in our city, such as the lag of fund allocation, the slow progress of some projects, and the illegal fees charged by departments and units, which effectively promoted the rectification and implementation of related problems. This year, policy follow-up audit was further strengthened, and the Opinions of Huangshi Audit Bureau on Doing a Good Job in Follow-up Audit of the Implementation of Policies and Measures for Stable Growth in 20 16 was specially issued to further raise awareness, highlight key points, improve the mechanism, and focus on 1 1 decentralization, the construction of national special construction fund projects, the implementation of financial policies in daye city, and the follow-up audit of the city's poverty alleviation funds. By investigating typical cases, we will further implement our responsibilities, strive to get through the "last mile" of policy implementation, and serve the smooth operation, healthy development and transformation and upgrading of the city's economy.

The second is to do a good job in financial audit and focus on maintaining the safety of funds. With the promulgation of the eight central regulations and the Regulations of the Party and Government Organs on Strictly Saving and Opposing Waste, the Party's mass line education activities and the special education activities of "three strictness and three realities" have been carried out in depth, and China's economy and society have entered a new normal in an all-round way. At the same time, the 12th the National People's Congress Standing Committee (NPCSC) 10 meeting passed the revised Budget Law of the People's Republic of China, which clearly stipulated that the audit and supervision of budget implementation and fiscal revenue and expenditure should be comprehensively strengthened. In order to further meet the needs of the development of the situation, it is necessary to further strengthen the audit of budget implementation, bring all public funds into the field of audit supervision, and supervise the progress and effect of the allocation and use of budget funds throughout the process. Firmly establish the concept of performance audit and combine the use of public funds with project promotion, career development and economic and social benefits. It is necessary to supervise and inspect the implementation of laws and regulations on budget and final accounts management and financial discipline, but also to pay attention to the spirit of the eight central regulations and the implementation of the State Council's "Three Chapters of the Contract". More importantly, we should pay attention to the performance of fiscal expenditure, promote special integration, revitalize the stock, make good use of the increment, optimize the structure, deepen reform and improve performance. It is necessary to strengthen the audit and supervision of the "three public funds" and conference training expenses, the management of associations, enterprises and institutions, and the establishment of institutions, and promote strict economy and standardized management. It is necessary to strengthen the audit supervision of local financial institutions and small loan companies and promote the prevention of regional financial risks. Judging from the implementation of financial audit in recent years, we insist on taking the audit of financial budget implementation as the "leader" and earnestly strengthen the audit supervision of key areas, key funds and key departments. Through the audit and supervision of municipal financial management, tax collection and management, departmental budget implementation, social security fund collection and use, government debt, financial stock funds and so on. Pay attention to putting forward countermeasures and suggestions to solve problems from the institutional mechanism, and the annual audit report of the National People's Congress has aroused strong repercussions with a unanimous vote or a high vote.

The third is to strengthen the audit of people's livelihood funds and projects, and strive to protect the interests of the people. Insisting on enjoying development and enhancing people's well-being is the essential requirement of socialism. In recent years, the National Audit Office has repeatedly stressed that the fundamental goal of auditing is to safeguard the fundamental interests of the people, and we must firmly establish the concept of "auditing for the people", and take safeguarding the people's interests and striving to promote the improvement of people's livelihood as the fundamental purpose of auditing work. Therefore, audit institutions should follow the principle of "sharing worries for the government" and "solving problems for the people", closely focus on the most concerned, direct and realistic interests of the people, effectively carry out audit supervision and be the "protector" of the interests of the people. First of all, in the arrangement of audit projects, priority should be given to people's livelihood funds and project audit to fully safeguard the fundamental interests of the masses. Mainly through the project arrangement, we will effectively strengthen the audit of key funds and key projects such as poverty alleviation and disaster relief, social security, employment training, affordable housing projects, rural drinking water, transportation facilities, public health services, demolition compensation, environmental and ecological protection, and severely investigate and deal with illegal acts such as false reporting, interception and misappropriation, and embezzlement of people's livelihood funds, so as to ensure that the party and government's policy of benefiting the people and enriching the people is carried out to the letter. Secondly, in the process of project implementation, we should focus on investigating and dealing with problems that directly harm the interests of the masses. Finally, in the punishment of problem handling, we should increase the punishment of problems that harm the interests of the masses. It is necessary to put the investigation and handling of major illegal cases and typical cases that harm the interests of the masses in a prominent position, and earnestly act as "defenders" and "guardians" of the interests of the masses through serious investigation, truthful reporting and promotion of rectification. For example, in last year's audit of the city's subsistence allowances, Daye, Yangxin and other places were promoted to introduce a number of system regulations, which promoted the standardized management of subsistence allowances and effectively protected the legitimate rights and interests of people in need. Another example is that last year, according to the proposal of CPPCC members, an audit investigation on urban road parking charges was carried out in time. The problems exposed by the audit have been highly valued by the municipal party committee and government, and the government has made a decision to stop temporary parking charges in the central city, which has responded well to the concerns of the people. This year, in the audit of people's livelihood funds, we mainly carefully organized the audit tasks of the city's basic medical insurance funds and medical assistance funds, urban affordable housing projects, and the city's poverty alleviation funds, resolutely investigated and dealt with illegal acts such as evasion, misappropriation, and fraud, ensured the safety of people's livelihood funds, and promoted the implementation of various policies to benefit the people.