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[解读]依法审计服务大局 为深化改革推动发展作贡献

2017-06-23 20:25:37   国家审计署

依法审计服务大局为深化改革和推动发展作出积极贡献

——审计工作报告的特点

2016年以来,审计机关牢固树立政治意识、大局意识、核心意识、看齐意识,主动适应经济发展新常态,践行新发展理念,紧紧围绕统筹推进“五位一体”总体布局和协调推进“四个全面”战略布局,紧紧围绕推进供给侧结构性改革这条主线,坚持依法审计、客观求实、鼓励创新、推动改革,揭露重大违纪违法问题,揭示重大风险隐患和结构性矛盾,反映体制机制问题,在促进政策落实、维护国家经济安全、推动深化改革和经济发展、推进民主法治和反腐败等方面积极发挥作用。6月23日,受国务院委托,胡泽君审计长向十二届全国人大常委会第二十八次会议做了《国务院关于2016年度中央预算执行和其他财政收支的审计工作报告》,报告集中体现了上述审计理念思路,充分反映了审计工作围绕中心、服务大局取得的积极成效。主要有以下特点:

一、坚持全面客观反映改革发展的新情况新进展。在以习近平同志为核心的党中央正确领导下,各地区各部门坚持稳中求进工作总基调,坚持以新发展理念引领经济发展新常态,坚持以推进供给侧结构性改革为主线,适度扩大总需求,扎实推进各项工作,经济社会保持平稳健康发展。审计工作报告从积极的财政政策力度加大、民生保障持续加强、财税领域改革不断推进、预算管理进一步规范等方面,全面反映了改革发展的总体成效,并结合具体审计项目,重点反映了财政预算管理、重大政策落实、精准扶贫脱贫、社会保障、资源环保、金融和企业改革等领域成效。针对改革发展中出现的新情况新问题,对发展动能新旧转换中出现的一些暂时性困难,深化改革协调推进中发生的一些结构性矛盾,以及经济社会发展中的一些阶段性问题,坚持依法审计、客观求实、鼓励创新、推动改革,坚持审慎区分无意过失与明知故犯、工作失误与失职渎职、探索实践与以权谋私,实事求是地揭示和反映,积极促进规范和解决,如审计反映的自然资源资产核算口径不够衔接、新能源汽车推广应用补贴获取不规范、监管规则及标准衔接不到位等情况,有关部门正积极研究解决。同时,审计工作报告客观反映了截至目前各项审计发现问题的整改情况,对下一步整改提出了建议,有利于推动从根本上避免或防止问题的发生。

二、坚持把推进国家重大政策措施贯彻落实作为重中之重。按照党中央、国务院的部署和要求,审计工作坚持以推进供给侧结构性改革为主线,持续开展国家重大政策措施落实情况跟踪审计,及时督促整改,并按季度公告审计结果。在各项审计中都把政策措施落实情况作为重要内容,从项目确定到审计实施、审计处理、审计建议以及审计公告等环节,均充分考虑和密切关注重大政策措施落实情况。审计工作报告在综合汇总各项审计结果的基础上,深入归纳分析,紧密联系宏观全局,围绕“三去一降一补”重大任务落实,进行客观反映。如,在去产能方面,反映了个别地方和企业未严格落实淘汰化解产能相关要求,甚至出现违规增加落后产能现象;在去杠杆方面,反映了部分地区政府性债务增长较快,信贷资金投向需进一步优化,以及企业为“还旧”而“借新”的过渡资金利率较高等问题;在降成本方面,反映了营改增配套措施不够完善,涉企收费管控机制还不够健全,有些领域收费种类较多、标准偏高;在补短板方面,反映了一些地方落实扶贫攻坚等民生政策措施不完全到位,有的政府投资基金和支持小微企业措施未达预期效果;“放管服”改革方面,反映了有些领域和地方存在放不下、接不住、管不好等问题。

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