Chapter I General Provisions Article 1 In order to meet the needs of establishing a modern enterprise system, objectively and fairly evaluate the performance of factory directors (managers) during their term of office, ensure the preservation and appreciation of state-owned assets, and strengthen the building of a clean government, these Regulations are formulated in accordance with the Audit Law of People's Republic of China (PRC) and other relevant laws and regulations, combined with the actual situation of the autonomous region. Article 2 The term "outgoing audit" as mentioned in these Regulations refers to the fact that the legal representative of a state-owned enterprise, such as the factory director (manager) (including the chairman of a company that implements the board system), no longer holds his post due to resignation, dismissal, dismissal, expiration of his term of office, retirement and other reasons. Audit institutions or other audit organizations shall inspect and evaluate the truthfulness, legality, benefits and responsibilities of the managed enterprises. Article 3 The directors (managers) of domestic and foreign state-owned enterprises under the jurisdiction of the autonomous region (including enterprises in which state-owned assets occupy a controlling position or a leading position) must conduct an audit of leaving office. Resignation, resignation, should be audited before leaving; Those who are dismissed, dismissed or expelled may leave their posts before auditing; Belonging to normal transfer, expiration and retirement, the audit time can be determined by the appointment and removal organ of the factory director (manager). Without the outgoing audit, the economic responsibility of the factory director (manager) shall not be lifted during his term of office, and the administrative relationship such as the file and salary of the factory director (manager) shall not be moved. Article 4 The audit results of the factory director (manager) leaving office of state-owned enterprises shall serve as an important basis for the relevant departments and organizations to assess the work performance of the factory director (manager), implement rewards and punishments, and promote the post and employ him. Article 5 Audit institutions shall regularly audit state-owned enterprises closely related to the national economy and people's livelihood, state-owned enterprises that receive more financial subsidies or suffer greater losses, and other state-owned enterprises designated by the people's government at the corresponding level in a planned way, strengthen regular supervision, and serve as the basis for the audit of the factory director (manager) leaving office. Chapter II Audit Institutions and Auditors Article 6 Audit institutions are the competent departments in charge of organizing and implementing the post-leaving audit of directors (managers) of state-owned enterprises. Audit institutions that specifically handle outgoing audit matters include:

(1) Audit institutions of autonomous regions, union cities and counties (cities, districts);

(2) The internal audit institution of the competent department of the enterprise (including the management institution authorized by the government, the same below) (hereinafter referred to as the internal audit institution);

(3) Social audit organizations (audit firms and accounting firms) established according to law. Article 7 The competent department of an enterprise shall, in accordance with the provisions of the Audit Law and these Regulations, set up an internal audit institution and establish and improve the outgoing audit supervision system. Article 8 Auditors engaged in outgoing audit work must have corresponding professional knowledge, professional ability, work experience and professional ethics. Article 9 If the auditor in charge of the outgoing audit of the factory director (manager) is related to the factory director (manager) by husband and wife, lineal consanguinity, collateral consanguinity and close in-laws within three generations, and has other interests in the outgoing audit matters, he shall withdraw. Whether to avoid it or not shall be decided by the dispatched audit institution or the competent department of the enterprise. Article 10 Auditors' execution of outgoing audits according to law is protected by law, and no unit or individual may refuse, obstruct or take revenge. Article 11 Audit institutions and auditors shall have the following functions and powers when conducting outgoing audits:

(a) to check the financial revenue and expenditure plans, accounting vouchers, accounting books, accounting statements and materials and assets of the enterprise related to the outgoing audit during the term of office of the factory director (manager);

(two) to investigate the units and individuals related to the audit, and obtain the certification materials;

(3) Other functions and powers as prescribed by laws and regulations. Article 12 Audit organizations and auditors shall conduct audits in accordance with relevant laws and regulations, articles of association, business contracts, responsibility objectives, etc. Adhere to the principles of independent auditing, seeking truth from facts, objectivity and fairness, and keeping secrets. Chapter III Audit Jurisdiction Article 13 The post-leaving audit of factory directors (managers) of state-owned enterprises shall be carried out at different levels according to the financial affiliation or the authority of supervision and management of state-owned assets and personnel management: the factory directors (managers) of state-owned enterprises appointed by governments at or above the county level shall be directly audited by auditing organs at the same level; The outgoing audit of directors (managers) of other state-owned enterprises can be carried out by the internal audit institutions of the competent departments, and can also be entrusted by the competent departments of enterprises to social audit organizations to be responsible for the appointment and removal of directors (managers). Article 14 Audit institutions at higher levels may authorize audit institutions at lower levels to audit outgoing audit matters within their audit jurisdiction; Audit institutions at higher levels may directly audit major outgoing audit matters within the audit jurisdiction of audit institutions at lower levels.

If there is any dispute between audit institutions over the jurisdiction of outgoing audit, it shall be decided by the audit institution at the next higher level. Fifteenth audit institutions shall supervise and guide the outgoing audit of internal audit institutions and social audit organizations. When necessary, the audit results can be reviewed through spot checks. Sixteenth in addition to the provisions of article fifteenth of this Ordinance has been carried out by the director (manager) audit, then generally do not arrange other audit matters. Chapter IV Contents and Procedures of Audit Article 17 Contents of the outgoing audit of the factory director (manager) of an enterprise:

(a) the completion of business objectives during his tenure;

(2) The enterprise's compliance with national financial laws, regulations and policies;

(3) Assets, liabilities, profits and losses of the enterprise;

(four) the preservation and appreciation of the state-owned assets of the enterprise;

(five) the establishment and improvement of internal control systems such as enterprise financial accounting and cost management;

(six) there is no major decision-making mistakes, dereliction of duty, dereliction of duty and other state-owned assets loss and waste;

(seven) there is no abuse of power, corruption, misappropriation and other acts;

(eight) there is no occupation, transfer or squandering of state-owned assets;

(9) Other matters that should be audited.