Regulations of Ningbo Municipality on Audit and Supervision of Economic Responsibility of Directors (Managers) of State-owned Enterprises

Chapter I General Provisions Article 1 In order to ensure the preservation and appreciation of the state-owned assets of enterprises and clarify the economic responsibilities of factory directors (managers) during their term of office, these Regulations are formulated in accordance with the Audit Law of People's Republic of China (PRC) and other relevant laws and regulations, combined with the actual situation of this Municipality. Article 2 If the factory director (manager) of a city, county (city) or district-owned state-owned enterprise or an enterprise whose state-owned assets occupy a controlling or leading position (hereinafter referred to as state-owned enterprise) leaves his post, he shall accept audit supervision in accordance with the provisions of these Regulations.

The resignation of the chairman of a wholly state-owned company established in accordance with the Company Law of People's Republic of China (PRC) and a company in which state-owned assets hold a controlling position shall be implemented with reference to these regulations. Article 3 The resignation of the factory director (manager) as mentioned in these Regulations means that the factory director (manager) no longer holds his post due to resignation, resignation, dismissal, dismissal, transfer, retirement and other reasons. Article 4 When the director (manager) of a state-owned enterprise leaves his post, he must conduct an economic responsibility audit during his term of office (hereinafter referred to as the outgoing audit).

The factory director (manager) who leaves his post due to resignation, resignation, retirement and other reasons must leave his post after auditing; If you leave your job for other reasons, you can leave your job first and then audit, but the audit must start within one month after leaving your job.

The outgoing audit shall be conducted in accordance with laws, regulations, rules and articles of association of the enterprise, as well as the business target contracts and agreements concluded according to law. Fifth city and county (city) and district audit institutions are the competent departments of the outgoing audit of the directors (managers) of state-owned enterprises within their respective administrative areas, and implement unified management, guidance and supervision over the outgoing audit work. Chapter II Audit Institutions and Auditors Article 6 The outgoing audit shall be conducted by the following audit institutions:

(a) city and county (city), district audit institutions;

(two) the internal audit institution of the competent department of the enterprise confirmed by the municipal audit institution (hereinafter referred to as the internal audit institution of the department);

(3) Audit firms and accounting firms confirmed by municipal audit institutions (hereinafter referred to as social audit institutions). Article 7 Audit institutions shall have the following functions and powers when conducting outgoing audits:

(a) check the financial plan, accounting vouchers, accounting books, accounting statements and materials and assets of the unit where the outgoing person works;

(two) to the relevant units and individuals to investigate the problems related to the audit matters, and obtain the certification materials;

(3) Other powers as prescribed by laws and regulations. Article 8 Auditors shall have professional knowledge and professional ability suitable for their outgoing audit work. Article 9 Audit institutions and auditors shall be objective and fair, seek truth from facts, be honest and keep business secrets when handling outgoing audit matters. Article 10 Auditors shall carry out outgoing audits according to law and shall be protected by law.

No organization or individual may refuse, obstruct or interfere with auditors in performing their duties according to law, and may not retaliate against auditors. Chapter III Audit Jurisdiction Article 11 When the factory directors (managers) of the following enterprises leave their posts, the municipal audit institutions shall be responsible for the audit:

(1) National investment companies, state-owned assets management companies, holding companies and group companies authorized by the Municipal People's Government (or the state-owned assets management department entrusted by the Municipal People's Government) to specialize in the management of state-owned assets;

(two) large and medium-sized industrial enterprises with state-owned and state-owned assets as the holding or leading position;

(three) other municipal state-owned enterprises designated by the municipal government and enterprise group companies with state-owned assets holding or leading position. Article 12 The factory directors (managers) of other municipal state-owned enterprises shall be audited by internal audit departments or social audit institutions. Thirteenth county (city), district owned state-owned enterprise director (manager) outgoing audit jurisdiction division, determined by the county (city), district audit institutions. Chapter IV Audit Contents and Audit Procedures Article 14 Audit contents of the director (manager) of a state-owned enterprise after leaving office:

(1) The enterprise's compliance with national financial laws and regulations;

(two) the preservation and appreciation of state-owned assets of enterprises;

(3) Assets, liabilities, profits and losses of the enterprise;

(four) the completion of business objectives;

(five) major decisions related to production and operation;

(6) Income distribution of enterprises;

(seven) other matters that need to be audited.

Audit institutions have the right to trace back to the year before the term of office of the outgoing factory director (manager) to find out the relevant matters in the audit work. Article 15 When the director (manager) of an enterprise leaves office, the department or organization that decided or approved his departure shall notify the auditing organ at the same level, and apply to the auditing organ for departure audit according to the division of responsibilities of departure audit, or notify the internal auditing organ of the department, or entrust the social auditing organ to conduct departure audit. Article 16 Audit institutions shall make a decision on acceptance within five days from the date of receiving the application, notice or entrustment for outgoing audit, and form an audit team.

After the social audit institution decides to accept the outgoing audit, it shall sign an entrustment agreement with the entrusted department or organization. Seventeenth audit organizations in the implementation of the outgoing audit three days ago, it should be delivered to the outgoing unit audit notice or a copy of the entrustment agreement. Audit notice, the entrustment agreement shall specify the contents and scope of the outgoing audit, the requirements for the outgoing unit and the members of the audit team. Article 18 If the unit to which the outgoing person belongs or the outgoing person thinks that the auditor has an interest in the audit matters or other relations may affect the impartial audit, he has the right to apply for the withdrawal of the auditor.

Auditors who believe that they have an interest or other relationship with the unit where the outgoing person works or the outgoing person shall take the initiative to apply for withdrawal.

Whether the auditors should withdraw or not shall be decided by the auditing organ.