中国审计年鉴 20042025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

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目录1

Contents1

Specially Selected Articles1

Carrying out the Spirit of the State Council Directives and further Strengthen the Government Auditing Wang Zhongyu1

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 Jinhua7

Report on Audit of the Implementation of the 2002 Budget and Other Financial Revenues and Expenditures Li Jinhua18

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 Jinhua23

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 City27

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 An32

Further Enhancing Auditing Efforts and Upgrading the Level of Auditing of Government Departments and Agencies Constantly Liu Jiayi35

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 Dasheng39

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 Junbo44

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 Daocheng49

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 CNAO57

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 Management57

Overview of the Work of CNAO57

The Headquarters of CNAO57

General Office59

办公厅59

Law Department61

法制司61

财政审计司63

Department of Public Finance Audit63

Department of Monetary Audit66

金融审计司66

Department of Government Departments and Non-profit Agencies Audit67

行政事业审计司67

Department of Trade and Economic Audit69

经贸审计司69

农业与资源环保审计司71

Department of Agriculture，Resources and Environmental Protection Audit71

Department of Social Security Audit73

社会保障审计司73

Department of Fixed Assets Investment Audit75

固定资产投资审计司75

Department of Foreign Funds Application Audit77

外资运用审计司77

Department of Foreign Affairs78

外事司78

Department of Personnel and Education81

人事教育司81

CNAO'Institutional Committee of the Chinese Communist Party84

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 Inspection85

离退休干部局87

Service Unit for Employees Retired from CNAO87

机关服务局89

Logistic Service Unit89

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 Agencies91

Foreign Affairs Audit Office91

发展计划审计局93

Development and Planning Audit Office93

经济审计一局94

Economic Audit Office Ⅰ94

经济审计二局95

Economic Audit Office Ⅱ95

贸易审计局96

Trade Audit Office96

Defense Industry Audit Office97

国防工业审计局97

Education Audit Office99

教育审计局99

科学技术审计局100

Science and Technology Audit Office100

政法审计局101

Security and Justice Audit Office101

Ethnic and Religious Affairs Audit Office103

民族宗教审计局103

资源环保审计局105

Supervision and Personnel Audit Office105

Resources and Environmental Protection Audit Office105

监察人事审计局105

社会保障审计局107

Social Security Audit Office107

Construction and Building Materials Audit Office108

Transportation Audit Office108

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 Office110

Agriculture，Forestry and Water Resources Audit Office111

农林水审计局111

Culture and Sports Audit Office113

文化体育审计局113

Public Health and Medicine Audit Office115

卫生药品审计局115

海关审计局116

Customs Audit Office116

经济执法审计局117

Economic Law Implementation Audit Office117

News and Communication Audit Office119

新闻通讯审计局119

Tourism and Overseas Chinese Affairs Audit Office120

旅游侨务审计局120

Science and Engineering Audit Office121

科学工程审计局121

地震气象审计局122

Seismological and Meteorological Audit Office122

审计署驻地方特派员办事处123

CNAO's Resident Audit Offices123

京津冀特派员办事处123

Beijing，Tianjin and Hebei Resident Audit Office123

Taiyuan Resident Audit Office125

太原特派员办事处125

沈阳特派员办事处126

Shenyang Resident Audit Office126

Harbin Resident Audit Office129

哈尔滨特派员办事处129

Shanghai Resident Audit Office131

上海特派员办事处131

南京特派员办事处134

Nanjing Resident Audit Office134

武汉特派员办事处136

Wuhan Resident Audit Office136

广州特派员办事处139

Guangzhou Resident Audit Office139

Zhengzhou Resident Audit Office142

郑州特派员办事处142

济南特派员办事处144

Jinan Resident Audit Office144

西安特派员办事处146

Xi'an Resident Audit Office146

兰州特派员办事处147

Lanzhou Resident Audit Office147

Kunming Resident Audit Office149

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 Office151

成都特派员办事处151

长沙特派员办事处153

Changsha Resident Audit Office153

深圳特派员办事处155

Shenzhen Resident Audit Office155

Changchun Resident Audit Office157

长春特派员办事处157

Chongqing Resident Audit Office159

重庆特派员办事处159

地方审计机关162

北京市162

Provincial Audit Offices162

Beijing Municipality162

天津市174

Tianjin Municipality174

河北省184

Hebei Province184

Shanxi Province198

山西省198

内蒙古自治区208

Inner Mongolia Autonomous Region208

Liaoning Province221

辽宁省221

大连市228

Dalian City228

Jilin Province234

吉林省234

黑龙江省242

Heilongjiang Province242

上海市255

Shanghai Municipality255

Jiangsu Province266

江苏省266

浙江省279

Zhejiang Province279

Ningbo City283

宁波市283

Anhui Province289

安徽省289

福建省301

Fujian Province301

厦门市305

Xiamen City305

江西省311

Jiangxi Province311

山东省321

Shandong Province321

青岛市327

Henan Province337

河南省337

湖北省354

Hubei Province354

湖南省365

Hunan Province365

Guangdong Province378

广东省378

Shenzhen City387

深圳市387

Guangxi Zhuang Autonomous Region396

广西壮族自治区396

Hainan Province414

海南省　　　414

重庆市 　418

Chongqing Municipality418

四川省　　　421

Sichuan Province421

Guizhou Province441

贵州省　　　　441

云南省　　　　451

Yunnan Province451

西藏自治区　　　462

Tibet Autonomous Region462

陕西省　　　　465

Shaanxi Province465

Gansu Province475

甘肃省　　　　475

青海省　　　486

Qinghai Province486

宁夏回族自治区　493

Ningxia Hui Autonomous Region493

Xinjiang Uygur Autonomous Region498

新疆维吾尔自治区　498

Xinjiang Army Production and Construction Corps508

新疆生产建设兵团508

Beijing Municipality513

审计机关成立20周年513

北京市513

Celebration on the 20th Anniversary of the Founding of Audit Institutions513

Tianjin Municipality514

天津市514

Hebei Province515

河北省515

Shanxi Province516

山西省516

内蒙古自治区517

Inner Mongolia Autonomous Region517

辽宁省518

Liaoning Province518

Jilin Province519

吉林省519

Heilongjiang Province520

黑龙江省520

上海市521

Shanghai Municipality521

江苏省522

Jiangsu Province522

浙江省523

Zhejiang Province523

安徽省525

Anhui Province525

Fujian Province526

福建省526

Jiangxi Province527

江西省527

山东省528

Shandong Province528

Henan Province529

河南省529

湖北省530

Hubei Province530

湖南省531

Hunan Province531

Guangdong Province532

广东省532

Guangxi Zhuang Autonomous Region533

广西壮族自治区533

Chongqing Municipality534

重庆市534

四川省535

Sichuan Province535

Guizhou Province536

贵州省536

云南省537

Yunnan Province537

Tibet Autonomous Region538

西藏自治区538

陕西省539

Shaanxi Province539

甘肃省540

Gansu Province540

青海省541

Qinghai Province541

Ningxia Hui Autonomous Region542

宁夏回族自治区542

Xinjiang Uygur Autonomous Region543

新疆维吾尔自治区543

新疆生产建设兵团544

Xinjiang Army Production and Construction Corps544

Written Instructions or Comments on Auditing by Senior Army Leaders546

解放军审计署工作概况546

Brief Introduction of the Work of the Chinese People'S Liberation Army Audit Office546

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 leaders547

军兵种、军区等单位审计工作548

Major Achievements of Audit in the Army548

Audit Work in All Military Regions and all Military Services and Arms548

军队审计工作548

中国内部审计协会555

Internal Auditing Organizations555

内部审计555

Institute of Internal Auditors of China555

农业部559

Ministry of Agriculture559

国家邮政局560

China Post560

水利部560

Ministry of Water Resources560

中国气象局561

National Meteorological Office561

Chinese Academy of Sciences562

中国科学院562

中国石油化工集团公司563

China Petroleum Chemical Corporation563

State Grid Corporation of China564

国家电网公司564

Industrial and Commercial Bank of China566

中国工商银行566

China General Technology（Group）Holding，Limited567

中国通用技术集团567

中国网络通信集团公司569

China Net Communication Corporation569

中国远洋运输（集团）总公司570

中国中化集团公司570

SinoChem Corporation570

China Ocean Shipping（Group）Company570

China Shipbuilding Industry Corporation572

中国船舶重工集团公司572

China Railway Construction Corporation573

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．，Ltd574

山东三联集团有限责任公司　574

Beijing Construction Engineering Group574

Bohai Securities Co．，Ltd575

渤海证券有限责任公司575

Taiyuan Iron and Steel（Group）Co．，Ltd576

China First Automobile Group Corporation576

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 Group578

Siping United Chemical Industry Co．，Ltd578

上海良友（集团）有限公司　579

Shanghai Liangyou（Group）Co．，Ltd579

Shanghai Golden Bridge（Group）Co．，Ltd580

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．，Ltd581

江苏农垦集团有限公司582

Jiangsu Provincial Agricultural Industry Group Corporation582

江苏省电力公司582

Jiangsu Provincial Power Corporation582

Jiangsu Provincial Telecom Co．，Ltd583

江苏省电信有限公司583

东方通信股份有限公司584

Eastcom Communications Corporation584

传化集团有限公司585

Chuanhua Group Co．，Ltd585

Fujian Provincial Power Corporation586

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．，Ltd587

胜利油田588

Shengli Oilfield588

Laiwu Iron and Steel（Group）Co．，Ltd589

莱芜钢铁集团有限公司589

Shandong Provincial Communication Company of CNC590

中国网通集团山东省通信公司590

中原油田591

The Central Oilfield591

Zhuzhou Cemented Carbide Group Co．，Ltd592

株洲硬质合金集团有限公司　592

中南大学593

Central South University593

Hunan Provincial Telecom Company594

湖南省电信公司594

广东省丝绸（集团）公司595

Guangdong Provincial Silk（Group）Corporation595

Guangdong Kelon Electrical Appliance holding Co．，Ltd596

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．，Ltd597

Chang'an Automobile（Group）Co．，Ltd598

Chongqing Iron and Steel（Group）Corporation598

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）Corporation599

攀枝花钢铁（集团）总公司　599

昆明铁路局600

Kunming Railway Bureau600

Kunming Iron and Steel Group Co．，Ltd601

昆明钢铁集团有限责任公司　601

Changqing Petroleum Exploration Bureau602

云南冶金集团总公司602

长庆石油勘探局602

Yunnan Metallurgical General Company602

陕西伟志集团股份有限公司　603

Shaanxi Weizhi（Group）Holding Co．，Ltd603

甘肃省建筑工程总公司604

Gansu Provincial Construction Corporation604

Gansu Provincial Federation of Supply and Marketing Cooperatives605

甘肃省供销合作社605

Xinjiang Bayi Iron and Steel（Group）Co．，Ltd606

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 Organizations607

CNAO Audit Research Institute607

审计署干部培训中心608

Training Center of CNAO608

ICT Center and IT Audit Office of the CNAO609

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 Institute612

China Modern Economics Press614

中国时代经济出版社614

China Auditing Newspaper Office616

中国审计报社616

China Audit Society619

中国审计学会619

January621

大事记621

一月621

Major Events621

February623

二月623

March624

三月624

April626

四月626

May628

五月628

六月629

June629

七月630

July630

八月631

August631

September632

九月632

十月634

October634

November635

十一月635

December637

十二月637

Important Financial，Economic and Auditing Laws and Regulations639

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 Regulations639

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 Reform646

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 Office647

CNAO's Rules on Internal Audit Work648

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 Work650

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 the652

CIIA's Notice on Publishing the Basic Standards of Internal Audit，Code of Conducts of Internal Auditors and other Ten Specific Stands652

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 Data667

CNAO's Notice on Publishing CNAO's Development Strategy of Audit Work from 2003～2007667

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 Work670

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 CNAO672

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 Index673

MOF's Notice on Publishing Provisional Regulation on Accounting Transactions of Enterprise's Assets Losses675

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 Regulations677

Auditing Research Achievements and Study Papers694

Selected Audit Research Achievements694

Audit Research Achievements in Beijing Municipality694

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 Province695

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 Province696

Audit Research Achievements in Henan Province696

Audit Research Achievements in Jiangxi Province697

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 Province697

Selections of Audit Study Papers697

Legislative Study on the State Audit Announcements697

Exploration on Development Trends of Economic Accountability Audit701

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 Interests703

财政审计发展趋势研究705

Study on Development Trends of Public Finance Audit705

Financial Insufficiency's Influences on Audit708

经费不足对审计的影响708

Current Situation of Management Audit and Its Policy Study711

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 Companies714

“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 Audit716

Control and Supervision on Powers by Government Audit719

国家审计对权力的制约与监督719

Theoretical Analysis and Practical Options for Performance Audit721

效益审计的理论分析与现实选择721

Major Economic Fraud Cases Discovered through Auditing725

“Black Hole”hidden in Yangtze Dams725

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 Corporation727

“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 Province731

淮河救灾三县哄骗国务院　734

Fraud Case on Flood-Rescue Funds by Three Huaihe River Basin Counties734

Case on High-amount funds Misappropriation by sormer Director of737

鞍山电业局原局长挪用巨额公款案737

Anshan City Power Bureau737

Case on False Verification by Jinzhou Branch of the Communication Bank738

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 Province740

Corruption Cases Related to Dozens of High-ranking Officials of The Middle China Power Corporation740

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 Country742

2003全国审计机关分行业审计情况统计表742

Audit Working Statistics742

Y2003 Statistical Table of Audits Performed by CNAO's Auditing Departments745

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 Ministries748

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 Offices751

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 Offices754

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 Nationwide760

Y2003 Statistical Table of Audit Studies Performed by Audit Institutions all over the Country762

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 Nationwide762

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 China763

2003年全国内部审计情况统计表763