Measures of Jiangsu Province on Financial Supervision
时间:2007-05-10 浏览次数:
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Decree of the People’s Government of Jiangsu Province
No. 32
The Measures of Jiangsu Province on Financial Supervision, discussed and adopted at the Seventy-seventh Executive Meeting of the Provincial People’s Government on November 4, 2006, are hereby promulgated and shall enter into effect as of January 1, 2007.
Governor :Liang Baohua
November 15, 2006
Measures of Jiangsu Province on Financial Supervision
Chapter I General Provisions
Article 1 These measures are formulated in accordance with the Budget Law of the People’s Republic of China, the Accounting Law of the People’s Republic of China, the Regulations on Penalties and Sanctions For Illegal Financial Acts and other laws and regulations, in light of the specific situation of this Province, and for the purposes of intensifying financial supervision, regulating financial management and maintaining financial economy order.
Article 2The term “financial supervision” as used in these Measures refers to the activities conducted according to law by the financial departments of the local people’s governments at or above the county level for the review, audit, inspection, evaluation and handling of the matters concerning the fiscal revenue and expenditure and other relevant fiscal, financial and accounting management of the state organs, institutions, social organizations, enterprises and other organizations (hereinafter referred to as the units under supervision).
Article 3 These Measures shall apply to the financial supervision work within the administrative region of this Province.
These Measures shall apply to the financial supervision on the organs, enterprises and institutions of the Province stationed outside this Province, unless otherwise provided by laws and regulations.
Article 4 The financial departments of the local people’s government at or above the county level shall implement financial supervision according to the financial management system and the relationship of financial subordination.
The financial department at a higher level may implement direct financial supervision over important matters under the supervision of the financial departments at lower levels; it may also entrust a matter under its supervision to the financial department at a lower level for implementation. Where a financial department at a lower level considers a matter under its supervision very important or difficult to supervise due to special causes, it may report to the financial department at the next higher level for decision.
Where there are disputes concerning the jurisdiction over financial supervision, the joint financial department at the next higher level shall make the decision.
Article 5 The local people’s government at or above the county level shall intensify its leadership and coordination on financial supervision work within the administrative region, and support the financial department to perform its duties on financial supervision according to law.
The relevant departments and units shall support, cooperate with and assist the financial department to perform its duties on financial supervision according to law.
Article 6 The financial department shall implement financial supervision according to law, intensify source control, process-tracking and effect evaluation, and achieve the goal of combining prior examination, process monitor, and afterwards inspection with daily management.
The financial department shall establish and perfect an internal supervision system, and regulate its own management behavior.
Article 7 The unit under supervision enjoys the right to present statement and defense in the process of financial supervision, and the right to reject the unlawful supervision implemented by the financial department.
Article 8 All units or individuals shall enjoy the right to report illegal financial acts. The financial department shall keep secret for the unit or individual that has made a report, and grant award to the reporter that has made contributions in accordance with the relevant provisions.
No unit or individual may suppress, retaliate against or frame up reporters or financial supervision personnel.
Chapter II Supervision Contents and Powers
Article 9 The financial department shall impose supervision on the units under supervision for their implementation of financial and taxation laws, regulations, rules and policies, including following specific contents:
(1) the compilation, implementation, adjustment of departmental budgets and final accounts;
(2) the collection and administration of fiscal revenue;
(3) the collection, allocation, withholding of fiscal revenues, return of payment from fiscal revenues, and the appropriation of fund;
(4) the management, use and return of fiscal expenditure;
(5) the government procurement activities;
(6) the collection, use and management of social security fund (fee) and house accumulation fund;
(7) the earnings and outgoings of the proceeds of state assets;
(8) the management of state assets of administrative institutions;
(9) the borrowing, guarantee, use, reimbursement and return of government debts;
(10) the opening, alteration, revocation, use and management of the bank accounts of budget departments and units;
(11) the implementation of the financial accounting system of a unit and the quality of the accounting information of the unit;
(12) the asset management and financial management of the local commercial banks and non-bank financial institutions;
(13) the establishment and practicing of accounting firms and asset appraisal agencies;
(14) other matters subject to supervision as provided by laws, regulations and rules.
Article 10 The financial department shall exercise the following powers when implementing supervision:
(1) to require the unit under supervision to provide documents and electronicfiles and data that are relevant to the financial supervision matters in accordance with the provisions of the financial department, examine the accounting vouchers, ledgers, statements, and other relevant documents, and make copies where necessary; the unit under supervision may not reject the requirement, delay in providing the documents and make false report and the person in charge of the unit under supervision shall be held responsible for the authenticity and completeness of the financial accounting documents he presents;
(2) to check out the assets of the unit under supervision such as cash, marketable securities and real assets, verify its production management, business activities and financial accounting situation, and investigate and inquire the relevant unit and personnel concerning the supervision matters;
(3) with approval of the person in charge of the financial department of the local people’s government at or above the county level, inquire a unit that has business transactions with the unit under investigation and inspection about the relevant information or inquire a financial institution about the deposits of the unit under investigation and inspection;
(4) with approval of the person in charge of the financial department of the local people’s government at or above the county level, record and detain in advance the relevant documents and assets of a unit under supervision where there is a sign or possibility that the unit under supervision is going to fabricate, conceal, tamper with and destroy relevant accounting vouchers, ledgers, statements and other documents and materials, or transfer or conceal the assets it obtains in violation of the provisions of the State.
Article 11 If the financial department discovers that a unit under supervision is conducting an illegal financial act, it shall order the unit to stop the act. Where the unit under supervision refuses to execute the order, the financial department may suspend fiscal appropriation or stop allocation of fund for payment directly relevant to the financial illegal act; where the fund has already been allocated, the financial department may order the unit to stop using the fund or to return the fund.
Article 12 If the financial department discovers that the rules on fiscal and financial management stipulated by a unit under supervision is in violation of the fiscal laws, regulations and rules, it shall correct them within its limit of authority refer to a relevant department for handling.
Article 13 The financial department shall promptly report to the people’s government at the corresponding level and the financial department at the higher level the situation on financial supervision and major problems it discovers in violation of financial and economic laws, regulations, rules and relevant policies, and may notify other relevant departments or make them known to the public.
The work on financial supervision shall be included in the financial work report made by the people’s government at or above the county level to the people’s congress at the corresponding level and its standing committee.
Article 14 The financial department and its staff members shall be impartial in enforcing laws, commit themselves to honesty and self-discipline and abide by the following provisions:
(1) not to exceed its supervision powers or supervision scope;
(2) not to seek personal gains by taking advantage of their positions;
(3) not to disclose the secrets of the State or the commercial secrets of the unit under supervision;
(4) to recuse themselves according to law if they have direct interest with the unit under supervision or in the matter under supervision.
Chapter III Daily Supervision
Article 15 The financial department shall exercise daily supervision by carrying out fiscal management work such as budget management and accounting management.
Article 16 The financial department shall standardize budget compilation procedures, compile budget in a scientific manner, carefully examine and verify the legality, authenticity and efficiency of budget compilation, implement the budget strictly and intensify the management on the carrying-forward of balance of budget fund.
The budget departments and units shall compile annual departmental draft budget in accordance with the statutory working procedures, strictly implement the budget approved by the people’s congress at the corresponding level and willingly answer the inquires addressed by the people’s congress relevant to the department and units at the time when it deliberates the draft budgets and draft final accounts of the government and examine the government’s implementation of budgets.
Article 17 The financial department shall exert guidance, examination and verification on the compilation of revenue budget by the budget departments and units, strengthen supervision on the progress of fiscal revenue, revenue structure and collection measures, intensify supervision on the printing, releasing, verification, writing-off, using and management of fiscal revenue receipts, establish and perfect the system for inspection of various fiscal revenues.
The budget departments and units shall analyze the reasons for revenue fluctuation according to relevant revenue policies, scientifically predict annual revenues of various items and truthfully compile the revenue budget; they may not falsely report the revenues, hide the revenues from reporting or report the revenues with omission, and may not take the abnormal revenue of the previous year as the basis for compiling revenue budget.
The fiscal revenue collection unit shall collect fiscal revenues according to law, collect all revenues that should be collected, may not intercept, withhold, or misappropriate revenues or carry out unauthorized reduction of or exemption from collection of fiscal revenues or postpone the collection thereof. The units and individuals that shall pay fiscal revenues shall turn over fiscal revenues according to law, and may not conceal the revenues, refuse to turn over the revenues or turn over less amount of the revenues.
Article 18 The financial department, the unit in charge of fiscal revenue collection and the treasury organ shall establish a system for account check, examination and verification and exercise timely supervision on the collection, allocation, withholding of fiscal revenues, return of payment from fiscal revenues and the appropriation of fund.
Article 19 The financial department shall, according to the function of budgetary expenditure and requirement of economic classification, and in light of the principle of practicing strict economy, making overall consideration, securing priorities and optimizing structure, strictly control the scope of fiscal supply, examine and verify the basic expenditure budget and the items expenditure budget compiled by the budget departments and units.
The budget departments and units shall compile expenditure budget in the order of basic expenditure first and items expenditure later. Where the expenditure falls within the scope of the items for government procurement, the budget for government procurement shall be compiled.
Article 20 The financial department shall intensify supervision on the compilation and implementation of basic expenditure budget, strengthen management on basic information, strictly examine and verify the basic information of the budget departments and units and ratify the basic expenditure budget according to the unified policies and standards.
The budget departments and units shall submit basic information documents according to the requirement for compilation of basic expenditure budget, ensure their truthfulness and accuracy and confirm the basic expenditure budget ratified by the financial department.
Article 21 The financial department shall practice items bank management on items expenditure budget, standardize management procedures for various items, evaluate items in a strict manner, ratify the items expenditure budgets made by the budget departments and units, appropriate fund for the items according to their progress and carry out final account examination and performance evaluation on the items completion.
The budget departments and units shall carry out examination and assessment on the items for which budgets are applied, list the items that meet the conditions into the items bank they set up, rationally arrange the order of the items that are listed into the bank and compile items expenditure budget accordingly.
Once the items expenditure budget is examined and approved by the people’s congress at the corresponding level, it shall be carried out strictly; where adjustment really needs to be made due to termination, cancellation or alternation of the items, a report for approval shall be made according to the statutory procedures. The financial department, budget department and units shall organize the implementation of the items according to the ratified items expenditure budget and impose supervision on the items unit to strictly implement the items plan and items expenditure budget.
Article 22 The financial department shall establish and improve the system for management of various special funds, intensify supervision on the special funds, and promptly stop and correct the act of not using the special funds according to their prescribed purposes.
The budget departments and units shall use the special funds according to their prescribed purposes, and may not alter the expenditure purpose or withhold, intercept or misappropriate the funds.
Article 23 The financial department shall scientifically and rationally draft the plan for the fund of transfer payment from the relevant people’s government to the people’s government at a lower level, specify the scope covered by the transfer payment and the amount of the fund, strictly regulate the transfer payment procedures and intensify supervision and management on the transfer payment fund. The financial department shall allocate and appropriate the transfer payment fund appropriated by the superior organ to the relevant departments and regions according to the provisions and may not intercept the fund.
The government at a lower level shall use the transfer payment fund according to the provisions and may not intercept, withhold or misappropriate the fund.
Article 24 The financial department shall establish the Treasury Single Account system, practice a system of centralized collection and payment by the treasury, strictly control the scope of authorized payment, and impose supervision on the opening, alteration, cancellation, use and management of the bank accounts of the budget departments and units and the revenues and expenditures thereof.
The budget departments and units shall strictly implement the centralized payment system of treasury, intensify management on their bank accounts, and regulate fiscal fund collecting and paying acts. They may not arbitrarily open bank accounts, or alter or cancel any bank account under the Treasury Single Account system without approval.
Article 25 The financial department shall intensify supervision on the compilation of final accounts by the budget departments and units and promptly correct and deal with the problems it discovers such as unauthorized adjustment of the budget and falsified data.
The budget departments and units shall compile the final accounts according to law, truthfully reflect the result of budget implementation, and ensure the accuracy of data, timeliness in compilation, and trueness and completeness of the contents.
Article 26 The financial department and the budget departments and units shall establish the system of fiscal expenditure performance evaluation and publication of the information thereof and carry out analysis and evaluation on the performance and efficiency of fiscal fund usage.
Article 27 The financial department shall intensify supervision on the collection and use of earnings of state-owned assets and carry out supervision on the deployment, use and disposition of state-owned assets in administrative institutions.
The units that possess and use state-owned assets shall intensify management on the state-owned assets, turn over earnings from state-owned assets in time and in full amount and may not conceal, or withhold the earnings or refuse to turn over the earnings. No unit or individual may arbitrarily possess, use or dispose of state-owned assets.
Article 28 The financial department shall intensify supervision on the borrowing, using, repayment and performance of government debts and establish a government debt pre-warning mechanism to prevent government debt risks.
The local people’s governments at various levels and their departments may not, in violation of the Budget Law of the People’s Republic of China, the Guarantee Law of the People’s Republic of China and other laws, regulations and relevant state provisions, borrow debts or provide guarantee without authorization.
Article 29 The financial department shall strengthen education and training of accountants and intensify supervision on the accounting acts and accounting information quality of units according to the provisions in the Accounting Law of the People’s Republic of China.
Various units shall carry out accounting according to law, ensure the trueness and completeness of accounting data and establish and improve an internal accounting supervision system.
Article 30 The provincial financial department shall examine and approve accounting firms and asset appraisal agencies according to law and intensify supervision on such matters of the accounting firms and asset appraisal agencies as their maintenance of establishment conditions, business practice and quality control system.
The accounting firms and asset appraisal agencies shall abide by relevant laws, regulations and rules, observe professional ethics, follow professional ethic codes and rules, report to the provincial financial department within the prescribed time limit for record matters that shall be reported according to law and ensure the trueness of the materials thus reported.
Chapter IV Financial Inspection
Article 31 The financial department shall, according to the requirement of financial administration, conduct financial inspection with plans and priorities in a bid to solve the problems discovered in daily supervision.
Article 32 The financial department shall form inspection teams to conduct the inspection. The number of persons in the inspection team who have administrative-law-enforcement qualifications shall not be less than two. The financial department may, according to the need of work, employ persons with corresponding qualification from social intermediary organs and persons with specialties to assist in the inspection work.
Article 33 The financial department shall serve upon the unit to be inspected a notice of financial inspection 3 days prior to the date when the inspection is to be conducted.
Where the financial department believes that the service of the inspection notice upon the unit to be inspected 3 days prior to the implementation of the financial inspection will cause adverse influence on the inspection work, the service of inspection notice may be relieved from the 3 working-days’ restriction with the approval of the person in charge of the financial department that exerts the inspection.
Article 34 Before the inspection work concludes, the inspection team shall solicit in written from the opinions of the unit under supervision on matters such as the basic information of the inspection work, the problems existing in the unit under supervision, and relevant evidencing materials.
Where the unit under supervision has different opinions, it shall submit its opinions or explanations in writing within 5 working days. If it fails to do so within the prescribed time limit, the financial department shall proceed to work out the sanction decision.
Article 35 After the inspection work concludes, the financial department shall issue an inspection conclusion for the unit under supervision where no illegal fiscal acts have been found; for the unit under supervision where illegal fiscal acts have been found, an administrative sanction or punishment decision shall be worked out according to law.
Article 36 The unit under supervision shall report to the financial department about the implementation of the sanction decision made under financial inspection within 30 days after it receives such sanction decision.
The financial department shall conduct follow-up supervision on the implementation of the sanction decision made under financial inspection according to law.
Article 37 When the departments such as the financial, auditing, taxation and financial supervision conduct supervision and inspection, they shall make use of the investigation and inspection conclusions which are made by the relevant supervision and inspection departments according to law and can satisfy their need to perform their respective duties.
Chapter V Legal Liabilities
Article 38 The punishment, handling and sanction against illegal financial acts shall be carried out according to the provisions in the Budget Law of the People’s Republic of China, the Accounting Law of the People’s Republic of China, the Government Procurement Law of the People’s Republic of China, the Registered Accountant Law of the People’s Republic of China, the Regulations on Penalties and Sanctions For Illegal Financial Acts and other laws, regulations and rules.
Article 39 Any unit, in violation of the provisions in these Measures, committing any one of the flowing acts, shall be given a warning and ordered by the financial department of the local people’s government at or above the county level to make correction within a prescribed period of time, and a fine not less than 1,000 yuan but not more than 10,000 yuan may be concurrently imposed on the unit and a fine not less than 500 yuan but not less than 5,000 yuan on the person directly in charge and other persons directly responsible may be imposed; if the case is serious, a fine not less than 10,000 yuan but not more than 30,000 yuan on the unit and a fine not less than 1,000 but not more than 10,000 on the person directly in charge and other persons directly responsible shall be imposed:
(1) obstructing or refusing to accept financial supervision;
(2) refusing to supply or delaying in supplying materials relevant to financial supervision;
(3) transferring, concealing, destroying or abandoning relevant documents or materials;
(4) fabricating, tampering with or providing false documents;
(5) refusing to enforce the financial supervision decision without justification.
If the person directly in charge and other persons directly responsible of the unit as mentioned in the preceding paragraph are civil servants or persons administered with reference to civil servants, the sanctions against them shall be carried out according to law by the organ that makes sanction decision.
Article 40 The financial department and its staff members who, in violation of the provisions in these Measures, carry out financial supervision illegally, shall be ordered by the local people’s government at the corresponding level or the financial department at a higher level to make correction; if the case is serious, the unit shall be given criticism by circular, and the principle leader of the unit and other relevant persons shall be investigated according to law for their liabilities.
Article 41 During the course of financial supervision, where the unit under supervision is found out that it has violated the provisions in other laws and regulations and shall be dealt with by other departments, the financial department shall hand the case over to the relevant department for dealing with according to law. The relevant department shall inform the financial department of the handling result in time.
Chapter VI Supplementary Provisions
Article 42 The fiscal revenue collection unit as mentioned in these Measures refers to the unit responsible for collecting tax revenue and various non-tax revenues.
Article 43 These measures shall enter into effect as of January 1, 2007.