The Audit Department of Hunan
The Audit Department of Hunan was founded in 1983, and it is the component of Hunan government. It inspects the accounting certificate, account book, accounting report form, and other material and capital related with revenue and expenditure and financial revenue and expenditure of the audited units under the leadership of provincial Party committee, provincial government, and Audit bureau of Hunan. It also supervises the revenue and expenditure and financial revenue and expenditure to be true, legal and beneficial.
　　 The responsible of audit is supervising the economy. From the founding of the Hunan Audit Department, it focuses on the central work of the Party and the nation. It takes the defending of the financial law and regulation, servicing the open and reform of Hunan and developing the economy as its own responsibility. The audit officers in the whole province fulfil the work of audit and supervising carefully, and try their best to improve the work quality and the level of enforce the audit law under the leadership of the Department. It improves steadily, and makes a characterized method of audit supervising of Hunan, and also makes wonderful achievements of audit in Hunan. Based on the macroscopic, it strengthens the supervising to the key macroscopic adjusting and controlling departments of the national economy, and it forms the structure of centralizing the financial audit and other special audit as the cooperation. From 1993, the supervising to financial, fixed capital investment and the banking is strengthening. The arrangement of the audit program and the blending of the audit force are inclined to these three fields, and the achievements of the audit are more and more obvious. The same level financial audit for four years plays an important role of understanding and grasping the management situation of financial budget, and of making the resources clearly and improving the using beneficial of the financial capital, and of strengthening the power of macroscopic adjusting and controlling of the government. It helps the provincial Standing Committee of the National People’s Congress changes from procedure supervising to substance supervising. The audit to fixed capital investment strengthens the audit supervising to national or provincial key programs, and develops the audit and audit investigation to the fund of special construction. Through audit, it supplies the reliable foundation of the reasonable arrangement to the limited building fund of the government and the related departments. It also improves the building of basic facilities and pillar industries in the province. At he same time, it promotes the development against corruption effectively. The banking audit develops audit supervising around deepening the banking system reform, improving the benefit of credit funds, and preventing the banking risks. The banking audit plays an important role in improving benefit, preventing and solving banking risks for the banking enterprises, and in keeping the society stable. Meanwhile, the audit department develops the audit supervising to nation-owned enterprises and all kinds of special funds actively. The enterprise audit insists on taking the truth and legality of verifying the debt and the decrease and increase of the enterprise as its basis. It extends to the internal degree of controlling and the economical benefit, and reveal the false of the enterprise debt, large scale of hiding loss, and the problem of serious running off of the national credit. Special fund audit focuses on the supervising of special fund with large volume and related to the national economy and the people’s livelihood. The audit of all kinds of agricultural special funds becomes the most important in the special fund supervising, and it makes its due contribution to the promoting agricultural development and keeping the rural areas stable. In recently years, the economical responsible audit to the leaders who leave their posts is taken step by step. The development of this audit supplies foundation for exam, appointing, removing, rewarding and publishing the leaders.
The practice of audit for more than ten years gets a large achievement.
By the end of 1998, the audit offices of the province audit over 100000 units (programs) under the leadership of the Audit Department of Hunan. They exam 25,600,000,000 Yuan for illegal actions, and increase and save 6,000,000,000 Yuan for the nation through the dealing by the audit. There are 229 cases of corruption and bribery in the audit, and there are 357 persons who are sent to be punished of the related departments. At the same time, all the auditors of the province pay attention to thinking based on macroscopic and doing based on microcosmic. They provide over 20000 essays of comprehensive audit reports and audit investigation reports with truth, data, analyses, and suggestions. There are 12969 essays used to supply valuable reference foundation to the macroscopic decision of the government and related department.
　The Audit Department of Hunan do a lot of work on standardization, legalization and system the audit in order to improve the audit quality and standard the audit procedure, and it gets a large achievement.
　　In order to form a regular order of audit and realize the duty of audit supervising, the Audit Department of Hunan focuses on the internal management and makes and perfects the regulations of internal management. The main regulations are: the rules for auditors, the post duties for auditors, audit returning visit rule, the rule of the blending, exam, training, rewarding, punishing, posting and removing for the auditors, the rule of political study, the rule of studying for the Party members, the attendance rule, etc. The carrying on of these regulation, standard the actions of auditors effectively and promote the audit working efficiency in high degree.
　In order to promote the modernize of the audit method and working efficiency, the Audit Department of Hunan makes efforts on popularizing the knowledge on computer, and realizing the connection on web for all the audit offices in the province. Now, the offices of the Department have set Intranet. Inquiring about regulation, reading documents, publishing information can be done through the net, and it realizes finishing office work automatically basically. From the founding of the Audit Department of Hunan, it strengthens the building of auditors according to high start, high quality and high requires. It makes the building of the leader group as the key points, and educates the auditors with thinking of reform, outlook of life, thinking of value and the thinking of benefit. In the recent ten years, the scale of the auditor is enlarging and the political quality of the auditor is improving. The Audit Department of Hunan develops the post education to the auditors with plan and organization, improves the quality of auditors and perfects the knowledge structure of the auditors. Now, there are 3118 auditor in the province. Among them, there are 161 persons working on the provincial department, and 125 persons holds at least two-year university education, which takes 77.6%. There are 73 persons get middle and high levels titles, and it takes 45.3%. It forms an auditor group with high thinking and political quality, great ability of business, strong style of work, and the strict organizational discipline. It forms a solid base for carrying on the responsibility of audit supervising, which is given by constitution, and the law of audit.
　　 In order to prevent abusing power and abusing audit for personal gain, the provincial department insists on strengthening the building of forming a clean government and it pays much attention to education to the auditors. It makes and perfects regulations gradually. It mainly makes and perfects audit returning visit system, rule for audit check, the rule for group discussion on the big audit program, rule for honest responsible for the audit program, rule for audit report, and the rule for post exchanging. The carrying on of the regulations strengthens the building of the clean government effectively.
　　The provincial audit work becomes mature day by day through ten-year practice and ten-year exploding. In the time forward 21st century, the provincial department will lead all the auditors to put the Dengxiaoping theories highly, and doing as the policy of “audit according to law, service the main part, around the center, protrude the key point, and asking for truth and deal with concrete matters. They will make better contribution on realizing the macroscopic adjusting and controlling, improving the all kinds of reform, promoting the development of economy and keeping the society stable.