According to the institutional reform plan of the State Council approved by the first session of the 11th National People's Congress and the Notice of the State Council on Institutional Establishment (Guo Fa [2008]11No.), the Audit Office was established as a department of the State Council. The main responsibilities of the Audit Commission are:
(a) in charge of the national audit work. Responsible for auditing and supervising the truthfulness, legality and benefits of the national financial revenue and expenditure and the financial revenue and expenditure that fall within the scope of auditing and supervision as stipulated by laws and regulations, maintaining the national financial order, improving the efficiency in the use of financial funds, promoting the building of a clean government, and ensuring the healthy development of the national economy and society. Responsible for the audit, special audit investigation and result verification of relevant audit reports of social audit institutions, and responsible for urging the audited units to rectify.
(two) to draft audit regulations, formulate audit policies, formulate audit regulations, audit standards and guidelines and supervise their implementation. Formulate and organize the implementation of audit development plan and professional audit plan, and formulate and organize the implementation of annual audit plan. Participate in drafting financial economy and its related laws and regulations. Audit and evaluate matters directly audited, investigated and verified according to law, and make audit decisions or make audit suggestions.
(three) to submit an annual audit report on the implementation of the central budget and other financial revenues and expenditures to Premier the State Council. Entrusted by the State Council, he submitted to the National People's Congress Standing Committee (NPCSC) a report on the audit of the implementation of the central budget and other financial revenues and expenditures, as well as a report on the rectification and handling of problems found in the audit. Report the investigation and results of other audits and special audits to the State Council. Announce the audit results to the public according to law. Inform the relevant departments of the State Council and the provincial people's government of the audit situation and audit results.
(four) directly audit the following matters, issue an audit report, make an audit decision within the statutory authority or put forward suggestions on punishment to the relevant competent departments:
1. Central budget implementation and other financial revenues and expenditures, budget implementation, final accounts and other financial revenues and expenditures of central departments (including directly affiliated units).
2 provincial people's government budget implementation, final accounts and other financial revenues and expenditures, as well as the central financial transfer payment funds.
3. Financial revenues and expenditures of institutions and social organizations that use central financial funds.
4. Budget implementation and final accounts of central investment and construction projects mainly invested by the central government.
5. Financial revenues and expenditures of the People's Bank of China and the State Administration of Foreign Exchange, assets, liabilities, profits and losses of central state-owned enterprises and financial institutions, and enterprises and financial institutions with central state-owned capital as stipulated by the State Council.
6. Financial revenue and expenditure of social security funds, social donation funds and other relevant funds and funds managed by various departments in the State Council, provincial people's governments and other units entrusted by the State Council and its departments.
7. Financial revenue and expenditure of international organizations and foreign government aid loan projects.
8. Other matters that should be audited by the National Audit Office as stipulated by laws and administrative regulations.
(five) according to the provisions of the provincial and ministerial leading cadres and other units responsible for the implementation of audit supervision by the National Audit Office to implement economic responsibility audit.
(six) to organize the implementation of national financial laws, regulations, rules, policies and macro-control measures, budget management or management and use of state-owned assets, and other specific matters related to national financial revenue and expenditure.
(seven) to check the implementation of the audit decision according to law, supervise the rectification and handling of the problems found in the audit, and deal with the relevant matters in the administrative reconsideration, administrative litigation or the State Council ruling of the audited entity according to law. Assist and cooperate with relevant departments to investigate and deal with major cases.
(eight) to guide and supervise the internal audit work, and verify the relevant audit reports issued by social audit institutions to the audited units according to law.
(nine) to lead the provincial audit institutions to cooperate with the provincial people's government. Lead and supervise the business of local audit institutions according to law, organize local audit institutions to carry out special audits or audit investigations of specific projects, and correct or instruct local audit institutions to correct audit decisions made in violation of state regulations. Assist the person in charge of provincial audit institutions according to the cadre management authority. Responsible for managing the local audit office.
(ten) to organize the audit of the financial revenue and expenditure of the state non-operating institutions abroad, and to organize the audit of the overseas assets, liabilities and profits and losses of the central state-owned enterprises and financial institutions in an appropriate way according to law.
(eleven) organize international exchanges and cooperation in the field of auditing, guide and popularize the application of information technology in the field of auditing, and organize the construction of the national audit information system.
(twelve) to undertake other tasks assigned by the State Council.
In order to perform its duties, the Audit Commission has established the following institutions:
13 Internal organs: General Office (Economic Responsibility Audit Department), Regulations Department, Financial Audit Department, Administrative Audit Department, Agriculture, Resources and Environmental Protection Audit Department, Fixed Assets Investment Audit Department, Financial Audit Department, Enterprise Audit Department, Social Security Audit Department, Foreign Capital Utilization Audit Department, Overseas Audit Department, International Cooperation Department and Personnel Education Department.
Party committees of government agencies are responsible for the party-mass work of government agencies, dispatched audit institutions and units directly under Beijing. The office of retired cadres is responsible for the work of retired cadres in the organs and dispatched audit bureaus, and guides the work of retired cadres in directly affiliated units. (Others: Central Commission for Discipline Inspection, Discipline Inspection Team of the Ministry of Supervision in the Audit Office, Supervision Bureau)
Directly affiliated institutions: Computer Technology Center, Office Service Bureau, Audit Institute, Cadre Training Center, China Times Economic Publishing House, China Audit Newspaper Office, and Audit Service Center for Foreign Loan Projects.
25 dispatched audit bureaus: Foreign Affairs Audit Bureau, Development Statistics Audit Bureau, Education Audit Bureau, Science and Technology Audit Bureau, Industrial Audit Bureau, Ethnic and Religious Audit Bureau, Political and Legal Audit Bureau, Personnel Supervision Audit Bureau, Civil Social Security Audit Bureau, Finance and Taxation Audit Bureau, Resources and Environmental Protection Audit Bureau, Construction Audit Bureau, Communications Audit Bureau, Agriculture, Forestry and Water Conservancy Audit Bureau, Trade Audit Bureau, Culture and Sports Audit Bureau, Health Medicine Audit Bureau, State-owned Assets Supervision Audit Bureau, Economic Law Enforcement Audit Bureau, Radio and Television Audit Bureau, newspapers and periodicals.
18 Beijing Offices: Beijing-Tianjin-Hebei Beijing Office, Taiyuan Beijing Office, Shenyang Beijing Office, Harbin Beijing Office, Shanghai Beijing Office, Nanjing Beijing Office, Wuhan Beijing Office, Guangzhou Beijing Office, Zhengzhou Beijing Office, Jinan Beijing Office, Xi Beijing Office, Lanzhou Beijing Office, Kunming Beijing Office, Chengdu Beijing Office, Changsha Beijing Office, Shenzhen Beijing Office, Changchun Beijing Office and Chongqing Beijing Office.
The National Audit Office is in charge of the portal website of the National Audit Office and newspapers and magazines such as China Audit, China Audit, Audit Research, China Internal Audit and Announcement of Audit Results of the National Audit Office.
Auditor-General of the National Audit Office: Yu Mingtao, Lv Peijian, Guo Zhengan and Li Jinhua; Liu Jiayi, the current Auditor-General.