Audit Guidance on the Qualification and Handling/Punishment of Violations of Financial and Economic Regulations - Volume 1

Author: Zhu Yaoping
Publisher:
Publish Date: 2006-06-01
Features: From the structure of the book, for each violation of financial and economic regulations, the book first lists the name of the violation, and then separately lists the basis for qualification, the basis for handling and punishment, and the basis for transfer, as well as other relevant bases related to qualification and handling and punishment. Overall, the book has the following characteristics:
First, comprehensiveness. The book collects relevant provisions of current laws, regulations, and rules in fields such as finance and taxation, administrative affairs, securities, and enterprises, making the content relatively comprehensive. To adapt to the needs of law-based administration and anti-corruption work, it specifically lists the basis for transfer for violations that should be handled by disciplinary inspection organs and judicial organs; at the same time, to facilitate the use of discretionary power by audit organs and audit personnel in accordance with the law, it also lists the relevant bases for qualification and handling and punishment.
Second, authority. The bases cited primarily adopt laws and regulations with strong authority and higher levels, which is conducive to audit personnel grasping the standards for qualification and handling and punishment.
Third, practicality. The types of issues are relatively complete, the arrangement is logical, and the expressions are accurate. The book includes bases for qualification, handling and punishment, transfer, and related bases, with a relatively complete structure, making it convenient for audit personnel to use.
Fourth, novelty. Standardizing audit behavior in the form of a "guide" itself is an innovation, and the laws, regulations, and rules collected in the "guide" are up to December 2005, including new laws and regulations such as the "Regulations on Disciplinary Penalties of the Communist Party of China" and the "Regulations on Punishment and Discipline for Financial Violations," which are also relatively new. This book is an important reference tool for a broad range of audit personnel, as well as a reference reading for leaders and financial personnel of audited units to prevent violations of financial and economic regulations. At the same time, it can also be used as a reference for theoretical researchers when conducting research.