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National Audit Office, P.R.C.
中华人民共和国审计署

A Central Government Department  
Address: No.1 Beiluyuan, Zhanlanlu, Xicheng District, Beijing, China 100830
Administrative Area
Phone: 010-68301661
Fax:
Postal Code:
Website: www.audit.gov.cn
Email:
Main Functions(Profile):
1. To formulate audit guidelines and policies; to participate in the formulation of laws and provisions regarding audit, finance and economy; to formulate auditing regulations and rules and supervise their implementation.
2. To conduct filing for records and inspections of the local auditing regulations and provisions; to organize, guide, coordinate and supervise operations of auditing institutions at all levels.
3. To report audit outcomes to the State Council and inform such to related departments of the State Council, put forward suggestions regarding the formulation and improvement of related policies, laws and regulations, macro- adjustment and control measures.

To conduct the direct audits according to the Audit Law of the People’s Republic of China in respect of the following areas:
(1) The implementation of the central government fiscal budget and other financial revenues and expenditures.
(2) The financial revenues and expenditures of various central government departments and public institutions and their direct affiliations.
(3) The implementation of budget and final accounts of local government at all levels.
(4) The revenues and expenditures of central banks and the assets, indebtedness, profit and loss of financial institutions under the central government.
(5) The revenues and expenditures of social security funds, environmental protection funds, public charity funds administered by various departments of the State Council and social groups as entrusted by the State Council as well as other related funds and finance.
(6) The revenues and expenditures of assistance and loan projects aided by international organizations and foreign governments.
(7) Other audits by the Audit Office as stipulated by laws and regulations.
4. To submit audit reports on the implementation of the central government budget to the Premier of the State Council; at the entrustment of the State Council, to submit audit reports on the implementation of central government budgets and other fiscal and financial revenues and expenditures to the Standing Committee of the National People’s Congress.
5. To organize and implement sector audits, special audits and audit investigations on the execution of the state financial and economic guidelines and policies and macro-adjustment and control measures; to organize local audit institutions in conducting audits on economic accountabilities of local party and government leaders during their tenures; to handle, according to laws, requests from audited institutions for review of the audit decisions by audit institutions.
6. To collaborate with provincial governments in leading the provincial audit institutions, and assist in handling appointments and dismissals of responsible officers of the provincial audit institutions; to manage the special audit inspector’s office to the local governments.
7. To collaborate with special inspectors in accordance with related laws and State Council provisions in conducting audits and supervisions on important state-owned enterprises and state key construction projects; to organize audits and supervisions on other state-owned enterprises and state construction projects.
8. To organize and conduct the guidance and supervision of internal audits; to supervise the quality of audits done by social audit institutions; to organize audit profession trainings.
9. To organize and carry out international exchanges in respect of audit work.
10. To undertake other assignments as designated by the State Council.
Internal Department List:
  1. General Office
    • Phone:010-68301661;
    •    To handle routine work of the Office, organize important meetings and draft relevant reports, documents and management rules of audit institutions; to compile audit work programs and annual auditing arrangements; to determine auditing jurisdiction for the Office, its resident auditor’s offices in ministries and other central departments and different localities; to manage publicity, administrative logistics, security and other matters; to manage audit funds and conduct auditing supervisory fiscal revenues and expenditures of the Office 's subordinate; to liaise with local audit offices and special auditors and administer the Corruption Reporting Center under the Office.
  2. Department of International Cooperation
    • Phone:010-68301475;
    •     To handle related overseas visit formalities for the staff of National Audit Office (CNAO) and CNAO's direct subordinate units, the reception for foreign delegations and liaison with foreign audit institutions and international audit organizations; to administer audit cooperation projects with foreign partners and organize the audits of China's overseas institutions, enterprises and investment projects.
  3. Economic Responsibility Audit Department
    • Phone:010-68301086;Fax:010-68301062
    •    To guide the economic accountability audit of local audit institutions, central government departments, direct subordinate enterprises and undertakings; to draft relevant regulations, rules, provisions, guidelines, and policies in respect of economic accountability audit; to supervise and examine the implementation of economic accountability audit; to carry out investigation and research on the economic accountability audit; to organize studies and exchange of experiences on related theories; to gather statistics on economic accountability audit carried out nationwide; to edit and release relevant news and inform competent authorities about the economic accountability audit; to review the documents about economic accountability audit produced by the Office; to communicate with departments concerned on issues of economic accountability audit; to act the functions of the Joint Meeting of the Five Ministries under the Central Government on economic accountability audit; to interpret the relevant regulations, rules, provisions in respect of economic accountability audit.
  4. Foreign Funds Application Audit Department
    • Phone:010-68301932;
    •     To audit revenues and expenditures of projects financed with loans, aid, and grants provided by international organizations and foreign governments; to provide audit certification for projects with assistance and loans from the World Bank and Asian Development Bank; to conduct special audits and audit investigations, and guide local audit institutions in foreign funds application audits.
  5. Fixed Assets Investment Audit Department
    • Phone:010-68301876;
    •    To audit budgets (estimates) implementation and final accounts settlement of key state construction projects according to relevant laws, regulations and State Council provisions, and collaborate with Special Inspectors in supervising the budget (estimates) implementation and final accounts settlement of state construction projects of mega importance; to audit revenues and expenditures of state-owned investment corporations and exercise auditing supervision over state-owned construction enterprises; to conduct special audits and audit investigations and guide local audit institutions in the performance of fixed assets investment audit.
  6. Social Security Department
    • Phone:010-68301909;
    •      To audit the revenues and expenditures of relevant departments under the State Council and their subordinate units in Beijing and those of public insurance funds under the charge of departments of the State Council and social bodies entrusted by the State Council in respect of pension, medical insurance, compensation for industrial injuries and unemployment insurance etc., and of the management and utilization of other social security funds for public welfare, disaster relief, poverty alleviation and development of poor areas, resettlement of ex-service men as well as public grants and donations; to audit the collection, management and utilization of social security funds under the charge of governments at the provincial level; to conduct special audits and audit investigation and guide local audit institutions in social security audits.
  7. Agriculture, Resources and Environmental Protectio
    • Phone:010-68301889;
    •    To audit the revenues and expenditures of departments in charge of agriculture, resources and environmental protection under the State Council and their subordinate units in Beijing; to be responsible for auditing the collection, management and utilization of funds for farming, forestry, water conservancy, resources and environmental protection regulated by departments in charge of agriculture, resources and environmental protection under the State Council and social bodies entrusted by the State Council; to audit the collection, management, and utilization of funds for agriculture, forestry, water conservancy, resources and environmental protection under the administration of governments at the provincial level; to conduct special audits and audit investigations and guide local audit institutions in the audits of agriculture, resources and environmental protection operations.
  8. Enterprise Audit Department
    • Phone:010-68301916;
    •     To audit revenues and expenditures of relevant departments under the State Council and their subordinate units in Beijing; to exercise auditing supervision on key large state-owned enterprises in coordination with special inspectors according to relevant laws, regulations and provisions of the State Council, and organize auditing supervision on other state-owned enterprises; to guide and supervise internal audits; to conduct special audits and audit investigations; to guide local audit institutions in the performance of economic and trade audit.
  9. Non-profit Government Agencies Audit Department
    • Phone:010-68301830;
    •     To organize the auditing of revenues and expenditures of central government departments, formulation of audit plans and consolidation of audit outcomes; to audit the fiscal and financial revenues and expenditures of agencies and institutions under the National People’s Congress, the Chinese People’s Political Consultative Conference, Supreme People’s Court, Supreme People’s Procuratorate, Armed Police, party and government organizations and social bodies; to be responsible for the liaison and coordination of the daily routines of resident audit offices; to organize and perform audits on revenues and expenditures of non-profit undertakings and guide local audit agencies in auditing non-profit undertakings
  10. Monetary Audit Department
    • Phone:010-68301717;
    •    To audit the revenues and expenditures of People’s Bank of China, State Administration of Foreign Exchange (including its branches) and its Beijing subordinate units, China Securities Regulatory Commission and its subordinate stock exchanges; to audit the assets, liabilities, profits and losses of state-owned policy banks, state-owned commercial banks and insurance corporations, China International Trust and Investment Corporation, China Everbright (Group) Corporation and its branches and other state-owned central financial institutions; to conduct special audits and audit investigations and guide local audit institutions in financial audits.
  11. Finance Audit Department
    • Phone:010-68301705;
    •    To prepare audit execution plans for the implementation of central government budgets and consolidate the audit findings; to carry out audits of central budget implementation, tax collection and management by the General Administration of Taxation, collection and management of customs tariffs and import & export duties by the Customs, receipt and appropriation of central budgetary funds by Central State Treasury and budget implementation and final accounts of governments at the provincial level; to be responsible for the audit of the revenues and expenditures of the Ministry of Finance, General Administration of Taxation, General Administration of Customs and their Beijing subordinate units, China Economic Development Trust and Investment Corporation and the Chinese Institute of Certified Public Accountants (CICPA); to conduct special audit investigations and guide local audit institutions in the performance of public finance audits.</p>
  12. Legal Affairs Department
    • Phone:010-68301776;
    •     To draft, revise and report for approval of, auditing laws, rules and regulations as well as their coordination work; to conduct research on laws, regulations and policies in the areas of finance and economy and make relevant recommendations; to organize supervision and examination on the quality of audit work by local audit institutions and public audit organizations; to handle the file for records and examination of local audit rules and regulations; to carry out examination and review of audit reports, opinions and decisions by the Office and its resident audit offices in other central government departments and localities; to take charge of administrative review of audits and audit-related appeals before legal proceedings; to organize and conduct education aimed at popularizing audit laws and regulations and also guide local audit institutions in the practice of audit registration.
  13. Personnel & Education Department
    • Phone:010-68301414;
    •    To handle the management of staffing, payroll and welfare, examination and qualification appraisal for professional and technical titles of headquarters, local audit offices in other central government departments, CNAO's regional offices and its direct subordinate undertakings in Beijing; to assist the local governments in the management of chief executives of audit institutions at the provincial level; to organize guide education, training and spiritual civilization of the audit institutions.

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National Audit Office, P.R.C.
中华人民共和国审计署
Shěn Jì Shǔ
No.1 Beiluyuan, Zhanlanlu, Xicheng District, Beijing, China 100830
中国北京市西城区展览路北露园1号 邮编:100830
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