Small vault summary

Small vault summary

I. Strengthen leadership and establish a special governance mechanism

1. Establish a leadership system and working mechanism for the “small treasury” governance work. After the national and provincial “small treasury” special governance work video conference was held, the county party committee immediately organized leading cadres to conscientiously study and understand the spirit of the archives of the central, provincial and municipal governments, and comprehensively arranged the deployment of this work. The county leadership “small treasury” work leading group was established. Wang Liangchun, member of the Standing Committee of the County Party Committee and executive deputy head of the county, was appointed as the leader of the county disciplinary committee, county government office, county supervision bureau, county audit bureau and county finance bureau. The main responsible persons of the county party committee office, the county party committee organization department, the county party committee propaganda department, the county public security bureau, the county finance bureau, the people's bank ** branch, and the Zhangzhou Municipal supervision bureau ** office are the members. The leading group is mainly responsible for guiding and coordinating the county. The "small treasury" governance work, research and formulation of relevant policy provisions and governance measures, and coordinate the resolution of important issues. The leading group office is located in the county finance bureau, responsible for the daily organization and coordination of the "small treasury" governance. The main leaders of the county party committee and the government attached great importance to it, specially listened to the report, discussed and approved the implementation plan, and supervised and guided the special governance work. All departments, townships and towns have set up corresponding organizations and leading institutions to refine the governance measures. The county has formed a good pattern of first-level and first-level implementation.

2. Strengthen learning and recognize the importance of the special management of the "small treasury". The members of the county party committee's theoretical center group and the county “small treasury” governance work leading group carefully studied the spirit of the archives and clarified the significance of the target tasks and special governance work. It is unanimously believed that the "small treasury" is the soil that breeds corruption. Its existence damages the interests of the state, the collective and the people, seriously affects the overall image of the party and the government, affects the relationship between the cadres and the masses, and makes the people lose confidence in strengthening the building of the party's work style and clean government. At the same time, it has seriously damaged the economic order, which is extremely harmful and must be resolutely removed. Based on this consensus, the county party committee and the county government require the broad masses of cadres and the people in the county, especially leading cadres, to think from the perspective of building a harmonious society, from the perspective of strengthening the efficiency of government agencies, and from the perspective of strengthening the building of anti-corruption and honesty. The high-level grasp of the development environment of Jiahua, and the solid management of the "small treasury" special work.

3. Hold a meeting, clarify the target tasks, and comprehensively arrange the deployment work. After the end of the province's video teleconference, our county held a special meeting to deploy the "small treasury" rectification work, and conveyed the spirit of the archives of the special management work of the central, provincial and municipal "small treasury", and fully deployed the various stages of the special management of our county. work tasks. At the meeting, the deputy magistrate of Wang Linwei comprehensively arranged and deployed special governance work, and comprehensively mobilized from three aspects: profound understanding of the significance of the work of “small treasury”, accurate grasp of policies and work priorities, and earnestly grasping the implementation of work. The meeting requires all township and county departments to take the special management of the "small treasury" as a concrete measure to thoroughly implement the scientific development concept, as an important part of deepening the reform of the income distribution system and the fiscal and taxation system, as a means to establish and improve the punishment of our county. We will take measures to prevent corruption and promote the construction of anti-corruption and honesty. We will find problems through self-examination and self-correction, resolve them as soon as possible, deal with them as soon as possible, and conscientiously implement various policies and measures to ensure that the "small treasury" governance work is effective.

Second, grasp the policy, highlight the scope and focus of governance

The county “small treasury” special governance work leading group held several meetings to study related work. After carefully analyzing the financial revenues and expenditures of the administrative agencies and institutions in the county, the leading group combined research and development with the problems discovered in the process of discipline inspection and supervision, financial supervision and inspection, audit supervision, prevention and punishment of duty crimes in recent years. The "Implementation Measures for the Special Governance Work of the "Small Treasury" of the County), the scope of the special governance, the method steps, the policy provisions and the specific requirements have been stipulated, so that the special governance work has rules to follow. The file clarifies that the scope of this special treatment is the party and government organs, institutions and people's organizations in the county, and the key points for checking the collection and the right to punish are relatively concentrated. Source: Secretary of the Department http://www.wenmi114.com; Education, health, transportation, civil affairs and other departments and units closely related to the interests of the people; hotels, training centers, guest houses, publishing houses, newspapers, magazines, etc., which are affiliated with party and government organs and institutions; Departments and units that have “small treasury”; departments and units that have reported by the public; departments and units that have self-examination and self-checking measures that are not effective and work through the scene. The focus of governance is on the financial revenue and expenditure of various “small treasury” funds formed since 2007, as well as the balance of funds and the assets formed by the “small treasury” at the end of 2006.

Third, check and correct, clear governance methods and steps

The special governance of our county is divided into three stages, from the middle of June 2019 to the end of 2019, mainly by means of self-examination, self-correction and key inspection.

1. Mobilize deployment and self-examination and self-correction. Through various levels of meetings to convey and implement the central, provincial and municipal special governance work deployment and related archives spirit, and use a variety of extensive mobilization, all party and government organs and institutions included in the scope of this special governance must work hard to formulate specific work plans and implement them. Work measures, conscientiously organize self-examination, report self-examination and self-review summary report and self-examination form according to the specified requirements, and self-checking should reach 100%.

2. The key inspection stage. On the basis of self-examination and self-correction, the county “small treasury” governance leading organization shall organize key inspections, and the key inspections shall not be less than 5% of the total number of units included in the scope of governance, and the inspection areas of key areas, key departments and key units shall not be lower than 20%.

3. In the implementation stage of rectification, formulate rectification measures and implement them in light of the problems found in the governance, so that the funds and assets are handled in place and the responsible persons for disciplinary violations are in place. Further establish and improve the long-term mechanism for preventing and controlling the "small treasury".

The first phase of work is now basically over, and the second phase is nearing completion. All departments and units have reported self-inspection and self-correction statements and reports according to the regulations, and the self-checking has basically reached 100%. In the process of filling in the report, the relevant departments of the Commission for Discipline Inspection, Finance, and Auditing actively guided and timely completed policy interpretation and consultation. In the process of the key inspection phase, the Office of the Leading Group for County Governance “Small Treasury” specially formulated and issued the “Notice on Carrying out the Key Inspection Work of the Special Management of the County-level “Small Treasury””, and 10 counties including the County Water Resources Bureau. The administrative agencies at the level will carry out key inspections of the “small treasury”. The inspection found that there is a private institution in our county that has a private “small treasury” phenomenon.

Fourth, strengthen publicity, formulate and implement various governance measures

1. Extensive participation, propaganda and launch in place. After the county's governance "small treasury" work conference was held, all townships, counties, and departments directly held publicity and mobilization meetings to earnestly study policies, accurately understand the spirit, refine work measures, adopt various effective forms, and use various propaganda tools. We carried out all-round and multi-level publicity on the significance and purpose of this special governance "small treasury". The members of the leading group carried out policy consultation and business guidance, and also announced the report phone, e-mail, methods and incentives for reporting, incentive measures, and so on. In our work, we pay attention to the role of online reporting, establish a reporting and registration and investigation and supervision system, strictly enforce the confidentiality system of letters and visits, and effectively protect the legitimate rights and interests of whistle-blowers.

2, clear responsibility, self-examination and self-correction in place. We regard the party and government leaders in all towns, towns, and departments as the first responsible person for the clean-up work. The disciplinary committee secretaries at all levels, the discipline inspection and supervision team leader, and the financial leaders in charge are the specific responsible persons, responsible for the clean-up of the unit and the department. Renovation work, in strict accordance with the time and content concentration time required by the archives, carry out thorough self-examination, self-correction and key inspections to ensure that the special clean-up and rectification work is not carried out, and is effectively and effectively promoted. Judging from the self-examination table of recycling, all administrative units and institutions in our county have carried out self-examination and self-correction activities, and reported self-checking and self-correcting tables. For the problems reflected by self-examination and self-correction, the Office of the Governance Leading Group will check, analyze, dissect, research, and supervise the rectification, ensuring 100% self-examination.

3. Strengthen supervision and focus on inspections. On the one hand, the Office of the Leading Group for County Governance “Small Treasury” will supervise and guide the self-examination, so that all units will take the clean-up work seriously. On the other hand, it will ensure the implementation of key inspections, typical case exposure, treatment effect acceptance, and experience summary promotion. Special governance has achieved results. The leading group listens to the report of the office on self-examination and self-correction work from time to time, and keeps abreast of progress. At the end of July, the Leading Group for Governing “Small Treasury” issued the “Notice on Carrying out Key Inspections for Special Governance of County-level “Small Treasury””, which clearly defined the time, content and work requirements of key inspections.

Small vault summary

In order to continuously deepen and consolidate the results of the special management work of the "small treasury", and build a long-term mechanism to control the "small treasury", to prevent and eliminate the "small treasury" problem from the source, our county works according to the province's governance "small treasury" The spirit of the video conference and conference, following the principle of "conformity with both the symptoms and the root causes, and rectification and construction", thoroughly explored the deep roots of the "small treasury" and issued the "Xx Opinions on Establishing and Improving the Long-Term Mechanism for the Prevention and Control of the "Small Treasury"". Bank account opening, bill management regulations, non-tax revenue management, state-owned assets disposal, strict financial accounting and increased supervision and management, put forward the relevant policy requirements and work norms for the management of “small treasury”, and incorporate “small treasury” into daily supervision and management. In the middle, establish and improve the system, manage and supervise the "three-in-one" long-term prevention and control mechanism.

First, grab the source from the source, and block the both, and treat both the symptoms and the root causes

Strengthening the institutional awareness of the broad masses of cadres and building the foundation of obeying the law and observing the law is an important task in building a long-term mechanism to prevent and control the "small treasury" and a prerequisite for the implementation of the central government's goal of completely eliminating the "small treasury". The process of propaganda and education of the system is the process of internalizing the system norms into the moral beliefs, codes of conduct and conscious actions of the cadres. To this end, we started with strengthening education, constantly improving the compliance and ethics of leading cadres and financial personnel, and building a self-discipline mechanism that is “unwilling to” set up a “small treasury”.

The first is to strengthen clean government education and training. Fully understand the arduous, long-term and significant significance of the "small treasury" governance work, and require the "top leaders" of departments and units to recognize the serious harm of the "small treasury" in their thinking, and always put the governance work on the agenda. We will adopt various effective forms to enhance the rule of law and institutional awareness of party members and cadres, guide party members and cadres to take the lead in learning systems, strictly enforce the system, and consciously maintain the system, and develop good habits that strictly follow the system. Do "three combinations." Combine ideological and political education with party discipline and law education, positive demonstration education and negative warning education, incentive education and deaf education, continuously expand the content and form of education, and gradually establish a long-term mechanism for education. Do a good job of "four must talk." Remind and talk to the public, conduct pre-conversation on personnel engaged in important work and key positions, conduct warning talks on new posts, and return interviews on disciplinary actions, making the system of honest political conversation more forward-looking and targeted Sex and effectiveness.

The second is to grasp and block the two hands. The prevention and control of "small treasury" must not only "block" but also "sparse" first. On the one hand, there are some unsound and unrealistic places in the current financial system, such as the problem of low travel expenses and the proportion of hospitality expenses, the improvement of relevant measures and measures, the enhancement of effectiveness and rationality, and the guiding of funds in a virtuous circle within normal channels. At the same time, seek truth from facts, reasonably and reasonably take care of and solve some of the immediate benefits of the difference in the supply of workers, from the source to curb the phenomenon of "small treasury." On the other hand, it is blocking the loopholes and preventing funds from being transferred to the “small treasury”. Carry out pulling nets to inspect the assets of the family, leaving no dead ends, and preventing "hidden income" from flowing into the "small treasury." Strengthen the review of charging items, charging ranges, and charging standards to prevent illegal charges from forming a “small treasury”. We will strengthen the management of bills, adhere to the management measures for the exchange of old and new nuclear bills, and further standardize and improve the work system for the management of bills and bills, and prevent the “white bars” from being charged into the “small treasury”.

The third is to make overall plans and comprehensive management. Our county has formulated a key inspection plan for “small treasury” governance, inspecting and subsidizing “small treasury”, standardizing the management of operational assets of administrative institutions, saving and controlling administrative costs, strengthening supervision of bank accounts, and invoice management of administrative institutions. The inspection, the inspection of the use of disaster relief funds, the expansion of domestic demand to promote economic growth, and the supervision and inspection of policy implementation are organically combined, and combined with the daily supervision of financial supervision, audit supervision, tax inspection, etc., and overall implementation. At the same time, we will continue to carry out the propaganda work of “small treasury” governance for the whole society, improve the transparency, influence and awareness rate of the system, and create a good atmosphere for everyone to know and everyone to observe.

Second, implement the system, supervise the move forward, and focus on prevention

Pay close attention to the system construction and implementation of the “small treasury” of the containment department and unit, so that the “small treasury” supervision threshold will be moved forward, the financial system reform and institutional innovation will be continuously improved, and the source of “small treasury” will be cut off from the source to prevent The occurrence of "small treasury" builds a preventive mechanism that "can't" set up a "small treasury."

The first is to strengthen the supervision of non-tax revenue. Establish a government non-tax revenue operation mechanism of “unit invoicing, bank collection, financial management, and government coordination”. We will comprehensively promote the government's non-tax revenue collection management and bill reform, and establish a unified government non-tax revenue collection management system. Relying on the "Golden Finance Project", the county government's non-tax revenue collection management information system platform will be constructed to standardize and improve the government's non-tax revenue collection methods, continue to clean up the government's non-tax revenue items, standardize the collection behavior, and achieve "selling by votes, In order to ensure that all non-tax revenues are timely and fully warehousing, we must ensure that all non-tax revenues are collected in full.

The second is to improve the supervision of the operating state-owned assets of administrative institutions. In accordance with the principle of “national ownership, government hierarchical supervision, and management income all included in the unified management of fiscal comprehensive budget”, the management system is rationalized, asset operations are integrated, and asset management is effectively combined with budget management, financial management, and value management to establish an administrative undertaking. A new mechanism for the management, supervision and operation of state-owned assets, revitalizing state-owned assets and improving the efficiency of the use of state-owned assets.

Third, strict budget units have real fund account management. Further strengthen the approval and filing management system for bank accounts of budget units, strictly control the newly opened accounts, clean up the funds accounts of the units, and resolutely cancel the cancellations, and reorganize them resolutely. The real fund account opened by the budget unit without the approval of the financial department shall be deemed as “small treasury”. Standardize the management of accounts such as trade unions. Except for the source of funds stipulated by the state, all other public funds transferred to the accounts of the trade unions shall be treated as “small treasury”. Further improve the bank account management information system and strengthen daily dynamic management. Study and test the treasury single account management system to ensure the transparency of fiscal funds.

The fourth is to promote departmental budget and treasury centralized payment reform. We will further promote departmental budget reforms and strive to fully implement departmental budgets in all county budget units by 2019. Further scientifically formulate quota standards, rationally verify basic expenditures, refine budget preparation, enhance budget transparency, strengthen expenditure management, and strictly control project expenditure budgets. Expand the scope of centralized payment of the national treasury, comprehensively implement the centralized treasury payment system, and on the basis of promoting the effective combination of the centralized collection and payment of the treasury and the accounting system, combined with the reform of the “township and county management” system, gradually integrate the township into the treasury centralized payment and payment reform. The scope of the treasury centralized collection and payment system for the real-time monitoring of the operation of the financial funds integrated into the treasury to ensure that public finance funds operate efficiently and transparently within the treasury single account system. Actively explore the implementation of the official card system, and strive to establish a new mechanism for the management of official cards in the county within one to two years, which is easy to use, standardized in operation, transparent in information, and powerful in monitoring, to control the cash use of budget units.

The fifth is to deepen the reform of the management system of “two lines of revenue and expenditure”. In accordance with the overall goal of “separation of separation, separation of fines, separation of income and expenditure, decoupling of revenues and expenditures”, we will continue to deepen the reform of the two lines of revenue and expenditure, and further rationalize the order of fines and fees and charges. For the different revenues and fees and fees collected by departments and units, different income and expenditure management methods shall be implemented to effectively regulate the behavior of imprisonment and punishment, and promote legal administration and fair law enforcement. Continue to clean up administrative fees and charges and cancel illegal projects. All departments and units must strictly implement the "two lines of revenue and expenditure" regulations. All government non-tax revenues, such as administrative fees, government funds, state-owned assets and state-owned resources, and fines and penalties must be included in the regulations. The two lines of revenue and expenditure are managed and accepted by the financial department for unified supervision.

Sixth, focus on strengthening the internal audit and unit control of the department. Strengthen the internal control awareness of the responsible person of the unit, start from the key business processes and processes, implement cross-control, investigate and discuss the trial of the “number one” without directly in charge of the financial system, and gradually implement the major financial disclosure of the unit. Clearly define the division of responsibilities and procedures for the financial operations of departments and units, and manage the mutual control of money, management, and account management personnel to ensure the safety and integrity of assets and eliminate the hidden dangers of “small treasury”.

Small vault summary

SASAC:

According to the "Opinions of the General Office of the State Council of the CPC Central Committee on the in-depth implementation of the "small treasury" governance work" and the Central Commission for Discipline Inspection, the Ministry of Supervision, the Ministry of Finance, the National Auditing Commission and the State-owned Assets Supervision and Administration Commission jointly issued the "Small Vault" of the state-owned and state-owned holding enterprises. The spirit of the Measures for the Implementation of Governance, in accordance with the Notice of the State-owned Assets Supervision and Administration Commission on the Implementation of the Special Governance of Small Enterprises in the Central Enterprise and the Notice on Further Improving the Special Governance of the Small Enterprises in the Central Enterprise, China Huaneng Group From the perspective of thoroughly implementing the scientific development concept, the company fully understands the importance of carrying out the special management of the "small treasury", comprehensively implements the overall requirements and basic principles of the special management of the "small treasury" of the central enterprises, and strictly follows the central enterprise "small treasury "Special governance work steps, extensive mobilization, careful deployment, careful organization, steady advancement, solid implementation of the "small treasury" special governance work, self-examination and self-correction and implementation of the "small treasury" problem of rectification, focus on the establishment of sound prevention and control The long-term mechanism of the small vault Results. The situation is reported as follows:

I. Work development

Attach great importance to strengthening leadership and comprehensively mobilizing and deploying special governance work

1. Rapidly mobilize deployment to improve thinking and understanding

On July 19th, the State-owned Assets Supervision and Administration Commission held a special meeting on the management of the “small treasury” of the central enterprises. The company attached great importance to it and quickly established a special leading organization to formulate a work plan. On July 26, the company’s system “small treasury” special governance work was held. meeting. Cao Peiyu, general manager of the company, and Huang Yongda, secretary of the party group, made important speeches at the meeting respectively, conveying the spirit of the archives and conferences of the Party Central Committee, the State Council and the State-owned Assets Supervision and Administration Commission, and fully deploying the special management of the company system “small treasury”, requiring all units to be on time. Guarantee the quality of the special governance work, completely eradicate the ideological roots, institutional roots and capital sources of the "small treasury", and establish a long-term mechanism to prevent and control the "small treasury."

After the meeting, all units of the system acted immediately, deployed at various levels, and quickly implemented. Before the end of July, the central government, the SASAC and the group company's policy requirements on the special management of the “small treasury” were communicated to all employees of the system, and all cadres and workers were upgraded. The ideological understanding of governance work creates a good governance environment.

2. Establish an organization and strengthen work guidance

The company has set up a special small group leader, chief accountant and disciplinary team leader as the deputy leader of the “small treasury” special governance work leading group, leading the company system to carry out special governance work, the leadership team has an office, the director is disciplined The team leader is composed of the heads of the departments of supervision, finance, personnel and auditing, and is responsible for implementing the decision-making and deployment of the company's “small treasury” special governance work. The office also dispatched special personnel to implement the special management daily work, and formed a smooth communication mechanism and business guidance mechanism to ensure the smooth development of all work.

All units of the system have set up a special management organization for the “small treasury” special governance work organization, which is led by the main leaders and led by the leaders, and the relevant departments of the “small treasury”. In accordance with the principle of “level one level, level one level implementation”, the “five mechanisms” for the company's special governance work were established, namely, leadership responsibility system, commitment system, publicity system, reporting system and accountability system.

3, do a good job of propaganda, detailed implementation plan

Through various channels and methods, the company vigorously publicized the relevant policies and regulations governing the “small treasury”, and opened a “small treasury special governance” column on the company's external network to announce relevant policies and information. The company and all units of the system have set up special management report telephones and e-mail boxes. In the prominent position of the column, the report phone and mailbox of the SASAC and the company were published, and the public was widely mobilized to encourage the public to report.

The company issued the “Small Treasury” Special Governance Implementation Plan. The various units of the system have also formulated a special governance work plan based on the actual situation, and clarified the work objectives, tasks and measures of each stage. In carrying out special governance work, the company requires all units to pay attention to the “four integrations”, that is, it should be combined with the problems of daily monitoring and reporting, the problems revealed by internal audit, the problems discovered by the annual final accounts, and the problems reflected by the internal control review. Plan and work in a targeted manner.

Carry out self-examination and self-correction in an all-round way

1. In-depth launch, solidly promote self-examination and self-correction work

On August 31st, in the key stage of the special governance work progressing to self-examination and self-correction, the company once again held a video teleconference of the system-wide “small treasury” special self-examination and self-correction work. Summarize the mobilization deployment phase, and further emphasize the deployment of the company system "small treasury" special governance self-examination and self-correction phase of the work. Cao Peiyu, the general manager of the company and the leader of the special management work group of Xiaojinku, presided over the meeting and made an important speech, demanding that all units attach great importance to the special governance work, from the height of politics, general knowledge, and overall situation, from maintaining the political security of the company. Starting from the height of operational safety and image security, we will conscientiously carry out self-examination and self-correction, actively expose problems, and raise the special governance work to the work of the company as a whole, not only to grasp and grasp the reality, but also to surely Results.

2. Implement responsibility and implement double commitments

At the beginning of the self-examination and self-correction work, the company requested the heads of departments and departments of the headquarters to sign the process commitment letter: Commitment to ensure that the self-inspection work covers all subordinate units in accordance with the requirements of the SASAC and the company, and does not leave the venue, leaving no Dead ends; ensure that the content of special governance is not missed, self-examination is thorough, correct in time, report information is true and complete, and there is no concealment or non-reporting phenomenon; ensure that self-examination and self-correction are publicized in different forms within the unit, and employees are strictly accepted. Public supervision. At the end of the self-examination and self-correction work, the company asked the person in charge to sign the result commitment: for the self-examination without a "small treasury" to make a commitment, for the self-examination found "small treasury", but also promised no other "small treasury" ", that is, to promise whether there are any reports or omissions. The person in charge of each department of the company headquarters and the person in charge of all units of the system signed the commitment letter of commitment and the result commitment. The dual commitment system is combined with the publicity system to ensure that the special governance work is subject to supervision by all parties.

3. Innovative working methods to ensure the effectiveness of work

In order to ensure the effectiveness of self-examination and self-correction, all units of the system carry out special governance work in combination with reality, multi-form, multi-level and multi-angle. The 37 units affiliated to Huaneng Co., Ltd. held a symposium on self-examination and self-correction work exchange, a member of the leading group of the “Small Treasury” special governance work of Huaneng Co., Ltd., a member of the leading group office, engineering department, production department, multi-dimension department, etc. The person in charge of the department held a "one-on-one" exchange discussion with the heads of 37 units. Huaneng Shandong Company has inspected and supervised 12 units with more than one system, multiple accounting entities, many management units, existing infrastructure tasks, and newly joined units, accounting for 60% of their units, to ensure the effectiveness of special governance work.

Through the work measures such as propaganda, responsibility implementation, and innovative methods, it has ensured that all units of the system cover the financial, personnel, infrastructure, fuel supply and other departments, and the three production, maintenance, logistics services and other on- and off-balance tables. Enterprises, income, expenditure, asset recognition and measurement, as well as invoices, contracts, bills authenticity, rationality and other fields.

Carry out key inspections, consolidate self-examination and self-correction results

1, careful arrangements, develop inspection plans

In order to do a good job in key inspections and ensure the quality of inspections, the company has carefully studied and published the “Implementation Plan for the Special Inspection of Special Management of Small Treasury” in accordance with the actual situation, and determined the company's key inspection objectives, procedures, contents and methods. The key inspection work plan identified three inspection points, five types of inspection contents, eight inspection methods and four specific requirements.

2, grasp the fine grasp, unified inspection requirements

According to the implementation plan of the key inspection work, the company further refined the key inspection work procedures and inspection contents, unified standards and procedures, and enhanced the operational and pertinence of the key inspection work. The unified program for the company's key inspections is to hold a meeting to meet, to clearly check the work objectives, work procedures and coordination requirements; to convene cadres and workers' meetings, to re-promote and re-mobilize the policies and work of the central government and the SASAC to carry out special governance. Encourage people to report and supervise; issue questionnaires to understand the progress of the work of the inspected units; focus on public inspection, and post the public notice on the office of the inspected unit for the first time. The publicity contents include inspection time, content, requirements, SASAC and The company reported the phone number, the inspection team leader's phone number, and reported the "small treasury" reward policy; carried out on-site inspection work, through the key interviews, flip through the existing audit results, view the meeting minutes, verify the financial books, etc. to check the "small treasury"; summary Analysis and formation of key inspection reports.

3. Carefully organized to ensure inspection effectiveness

The key inspection scope covers all the important regional industrial companies of the company. On the basis of the regional industrial companies, a number of grassroots enterprises are spot-checked, and comprehensive inspections and key inspections are carried out at the same time. The company organized 25 inspection teams and more than 100 people, and carried out key inspections on 12 industrial zone companies and their 71 grassroots units. The coverage of secondary industry companies reached 48%, and the overall coverage reached 30%.

Each time the key inspection team implements the re-promotion and remobilization of the special management policies and work requirements of the “small treasury” of the Central Committee and the State-owned Assets Supervision and Administration Commission. Through key inspections, the results of self-examination and self-correction work were further consolidated, laying a solid foundation for the successful completion of the task of “small treasury” special governance.

Seriously rectify and implement, and continuously deepen and consolidate the results of special governance

1. Formulate work plans, implement them step by step, and implement them one by one

In order to further improve the special management of the “small treasury”, ensure the smooth implementation of all the work in the implementation phase of the rectification, ensure the effectiveness of governance, and consolidate the results of the governance, the company issued the “Implementation Plan for the Implementation of the Special Remediation and Reform of the “Small Treasury””, which clarified the six The big goal is to arrange six tasks and put forward four requirements. The "small treasury" special governance and rectification implementation work adheres to high standards and strict requirements, and in a spirit of seeking truth and being pragmatic, step by step, solid advancement, one by one Grasp the implementation, effectively enhance the pertinence and effectiveness of the rectification work, and continuously deepen and consolidate the results of special governance.

2. Raise awareness, implement it promptly, and carry out special management “back look” work

At the beginning of December, the “Notice on Further Doing a Good Job in the Special Governance Work of the Central Enterprise “Small Treasury” was issued, and the company quickly acted to further increase the “review” work. The company’s leaders specially deployed the company’s system video conference. To be effective. All units of the system attached great importance to it and acted positively. On the basis of earnestly analyzing the results of self-examination and self-correction, they continued to increase the policy of defining “small treasury” policies and handling policies, focusing on key units and key businesses, mainly adopting “six Seeing the practice of "three chasing five", through the "six look", the self-examination and self-correction work was reviewed and inspected, and the self-examination and self-correction work was checked through the "three chasing". The issue of “small treasury” has been rectified and implemented, and active declarations have been encouraged to encourage employees to report and continuously deepen and consolidate the results of the “small treasury” governance.

3. Take effective measures to consolidate the achievements of governance and establish a sound long-term mechanism to prevent and control the "small treasury"

The company attaches great importance to the rectification work. All units of the system carefully analyze the "small treasury" problem discovered by the enterprise, combine the results of management hidden dangers, organize the formulation of the rectification and implementation work plan, and combine the actual situation of the unit to clarify the rectification requirements, rectification measures, responsible persons and completion. Time limit, to ensure that the rectification work is clear, accurate and accurate, properly handled, rectified in place, no dead ends and hidden dangers, and resolutely put an end to "checking and not correcting" and "pre-clearing chaos." On the basis of earnestly verifying the balance, the “small treasury” found in the self-inspection was included in the account book accounting calculations in a timely manner, and the financial and tax treatments were standardized; the “small treasury” for privately-owned and misappropriated small groups was promptly carried out. The recovery of the "small treasury" reported by the self-inspection, in accordance with the principle of self-examination and self-correction, the necessary treatment of responsible units and responsible personnel. In response to the problems found, all units closely integrated the status quo of internal management, in-depth analysis of the causes of problems, search for weak links that are prone to “small treasury”, timely and effective rectification measures, and establish and improve relevant management systems to prevent “small” The treasury problem reoccurs.

Second, the main results achieved

I found out the source of the "small treasury" and found out the weak links in management.

Through thorough investigation of various economic matters and business processes, the company's system found that there were 72 “small treasury” in 27 enterprises, and the accumulated balance of “small treasury” at the end of 2007 was RMB 10,591.4 thousand. After 2008, the new amount was RMB 150.3003 million. The accumulated amount was 2,562,170 yuan; after 2008, the amount of expenditure was 16.7311 million yuan. At the end of October 2019, the balance of "small treasury" was 8,993,600 yuan. Up to now, the “small treasury” discovered has all ceased to operate, and has been included in the management of the statutory book of the unit or in accordance with relevant state regulations.

Through the analysis of the "small treasury" problem, it is found that the form of "small treasury" mainly includes:

1. Set up a “small treasury” through concealed income. The sources of funds mainly include externally providing unit repair labor income, waste asset disposal income, ash disposal income, asset rental income, and tax return fee income.

2. Set up a “small treasury” through imaginary expenditures, mainly including expenses such as imaginary management expenses, sales expenses, financial expenses, and labor costs.

3. Other reasons for the establishment of “small treasury” mainly include mortgage income that cannot be recorded in assets and security risks.

Accumulated work experience and solidified the work foundation

In the self-examination and self-correction of "small treasury", analyze the causes, find out the source channels of the "small treasury", and find the weak links of management, and at the same time achieve the following results:

1. Further improved the understanding of the importance, arduousness and long-term nature of the special management of the “small treasury” and strengthened the confidence and determination to eradicate the “small treasury”. Since the company's system has carried out the special management of the "small treasury", the units at all levels have been widely mobilized and actively acted, and the "small treasury" governance has achieved initial results. Through strengthening policy learning, the units of the company system deeply understand the central spirit, earnestly understand the harm of the "small treasury", and further deepen the understanding of the importance, arduousness and long-term nature of the special management of the "small treasury", and make persistent efforts to build confidence. Resolutely determined to continue to push the "small treasury" governance work deeper. First, the annual plan and long-term planning for the prevention and control of “small treasury” into the financial work of the unit are listed as an important part of internal audit and discipline inspection and supervision; the second is to use the “small treasury” prevention and control work as the annual performance appraisal content to ensure “ The normalization of the prevention and control work of the small vault.

2. By strengthening policy propaganda, the “small treasury” governance policy is well known and laid the foundation for the establishment of a long-term mechanism. The policy on the definition of “small treasury” continues to be intensified and widely publicized, resolutely and thoroughly eliminating the vague understanding of the “small treasury” issue, encouraging self-examination and reporting, no matter who sets up the “small treasury”, whether it is What form of "small treasury", no matter what expenses are used, must be resolutely removed and will not be tolerated. At the same time, the central government has clearly defined the principle of "legal and lenient according to law, lenient and strict" and the handling policy of "self-examination is light and wide, and investigation is strict and strict", so that the definition and treatment policies of "small treasury" are well known. To lay a foundation for the establishment of a long-term mechanism. Rely on the people, encourage supervision, first, long-term retention of "small treasury" report phone, report mailbox, to achieve the institutionalization of "small treasury" prevention and control; second, to organize the "small treasury" typical case, adhere to regular warning education, enhance all levels The sense of responsibility and legal concept of leaders and employees; the third is to formulate a system of accountability for “small treasury” and to do it constantly.

3. Accumulated a relatively rich experience in the management of “small treasury”. In the process of “small treasury” governance, in addition to adopting the leadership's attention, extensive mobilization, formulating programs, strengthening organization, unified deployment, hierarchical responsibility, classification guidance and other traditional work experience, accumulated a relatively rich “small treasury” governance work. experience. The first is the "four-in-one", that is, the problems with the daily monitoring and reporting, the problems revealed by the internal audit, the problems discovered with the annual accounts, and the problems reflected by the internal control review; the second is the "double commitment", self-examination In the work of correcting work, the company requires the heads of departments at all departments and the heads of all units of the system not only to sign the process commitment, but also promise to ensure that the self-inspection work is fully covered, and that the results are promised, in accordance with the requirements of the SASAC and the company. Committed to no other "small treasury" except for the self-examination found "small treasury". The third is the "five mechanisms", in accordance with the principle of "level one level, one level and one implementation", and establish the "five mechanisms" of the company's special governance work, namely, leadership responsibility system, commitment system, publicity system, reporting system and The accountability system; the fourth is “one-on-one”. The organizers of the organization held a symposium on self-examination and self-correction work exchange, members of the “Small Treasury” special governance work leading group, members of the leading group office, engineering department, production department, and many The heads of departments and other departments held "one-on-one" exchanges with the heads of the units; the fifth was "six-seeking, chasing and chasing five", and reviewed and checked the self-examination and self-correction work through "six-seeing". At first glance, whether the cognition is in place, whether the propaganda and mobilization is in place, whether the organization leader is in place, whether the work measures are in place, whether the responsibility is in place, and whether the rectification is in place. Through the "three chasing", the self-examination and self-correction work was investigated for missing and missing, one chasing the missing, the second chasing the blank, and the third chasing the dead corner, mainly to trace the "small treasury" inside the account, outside the account, and hidden outside the unit. Through the "five not letting go", the "small treasury" problem has been rectified and implemented, that is, the reasons for the formation are not checked, the funds involved are not recovered, the relevant responsibilities are not pursued, and the warning education is not in place. Overdue and preventive measures are not implemented.

4. Promoted basic management, blocked management loopholes, and improved management. According to the “small treasury” problem discovered by the company system and the various management hidden dangers exposed by special management funds, the company’s policies are based on the principle of “conformity with both the symptoms and the root causes, combined with the combination of punishment and prevention, and comprehensive management” and “more attention to the root cause. Focus on prevention, pay more attention to the requirements of system construction, improve the system, deepen reform, improve the system and strengthen supervision, comprehensively adopt a sound governance structure, promote budget management, reform the distribution system, improve the internal control system, strengthen fund management, standardize job consumption, Strengthening warning education and refining punishment measures, such as “opening the front door, closing the back door, blocking the side door”, taking multiple measures, comprehensive management, paying attention to source management, promoting basic management, plugging management loopholes, and improving management. First, the system construction was strengthened, and 85 party and government systems such as finance, auditing, investment, evaluation, and personnel were formulated and revised. Second, the internal audit work was carried out in depth. The company system completed 1,076 audit projects and proposed 1968 reform proposals. The completion of the rectification of 1,628 items, equipment maintenance, renovation and transformation of special audit investigations, infrastructure engineering audits and other positive results.

Third, the next step

Target management to further strengthen management

1. Adhere to special funds, further strengthen insurance disaster prevention fees and management of various agency fee income

The company issued the "Notice on Strengthening Insurance Disaster Prevention Fees and Management of Various Agency Charges", requiring all units of the system to further strengthen the management of related income, and the insurance disaster prevention fees paid by insurance companies and the agency procedures for collecting agency services. The fee is fully accounted for and earmarked for the purpose of eliminating the possibility of a “small treasury”.

2. Streamline business processes and further strengthen the disposal of waste assets and asset rental management

The situation of “small treasury” in the disposal of hidden assets is relatively intensive. All units should standardize the management of waste materials and assets in accordance with the relevant regulations of the group company, rationalize relevant business processes, improve internal control, clarify key control positions, and implement Responsible persons and reward and punishment systems, all relevant departments closely cooperate and supervise each other to ensure that such income is recorded in a timely and complete manner.

3. Strict approval procedures to further strengthen the management of deposits and deposits

For the income of deposits and deposits, each unit shall calculate and process the funds collected through the statutory books of account, standardize the approval procedures, strictly issue and return the procedures, and eliminate the formation of off-balance-sheet funds.

4. Standardize related transactions and further strengthen multi-business management

Due to historical reasons, the multi-business and the main business are inextricably linked, and management needs to be further regulated. All units should further strengthen multi-business management, rationalize investment management relations, standardize related transactions, and eliminate the “small treasury” to breed soil.

Focus on establishing a long-term mechanism to prevent and control "small treasury"

The purpose of the special management of the "small treasury" is to discover, correct, prevent and control, and finally eliminate the "small treasury." For the "small treasury" problem, it is necessary not only to remove the grass, remove the roots, but also to shovel the soil. It must be resolutely corrected and investigated, and it must be based on the principle of "conformity with both the symptoms and the root causes, the combination of prevention and punishment, the combination of punishment and prevention, and comprehensive management". And the principle of “paying more attention to the root cause, paying more attention to prevention, and paying more attention to system construction”, taking the special governance work as an opportunity, by improving the system, perfecting the system and strengthening supervision, according to “clearing the line, building the dam, repairing the canal, blocking the death The idea of ​​“leaking” fundamentally removes the ideological roots and institutional roots of the “small treasury”, carefully investigates and resolutely blocks the source channels of “small treasury”, eliminates the soil that breeds “small treasury”, and establishes a “small treasury” for prevention and control. Long-term mechanism.

1. Strengthen ideological education. Further increase the policy of defining the "small treasury" policy and the system of preventing the "small treasury", improve the transparency, influence and awareness rate of the system, internalize the rules and regulations into moral beliefs and codes of conduct, and ideologically Clear line." It is necessary to adopt various effective forms, such as the Internet, newspapers, conferences, and workers' meetings, to enhance the concept of the rule of law and the awareness of the system, to enhance the behavioral awareness of doing things according to the system, to build up the ideological foundation of obeying the law, and to let the company employees develop Leading the learning system, strictly implementing the system, consciously maintaining the system, and following the good habits of doing things according to the system, creating a good atmosphere in which everyone knows the system and everyone follows the system. By strengthening ideological education, it is reluctant to set up a "small treasury."

2. Improve internal control. The perfection of the system itself is a prerequisite for achieving the desired results in system implementation. The reason why the "small treasury" problem exists is largely due to the lack of institutions, lack of implementation, and lack of supervision. Therefore, it is necessary to further improve the internal control system and “build the dam” in the behavioral norms. The formulation of the system must consider the systemicity, effectiveness and operability of the system itself, and also take into account the matching and coordination between the relevant systems, prevent the contradictions between the system and the system, and establish and improve the structure and correlation. And a benign interactive system. Through the sound of internal control, it is impossible to set up a "small vault". The "financial business integration information platform" that the company is currently piloting is to rely on the SAP system to build a vertical and horizontal-to-edge information exchange and sharing platform. In the end, the vertical is to the most basic enterprises, and the horizontal to the side is to the source of the business, forming a seamless information network covering all aspects of the vertical and horizontal coverage, and effectively strengthen the company's management and control of the grassroots units.

3. Improve institutional mechanisms. Establishing a scientific and rational system and mechanism is a prerequisite for the company to operate in a healthy and orderly manner. Some of the "small treasury" problems are due to the unreasonable institutional mechanisms, and the things that must be done in the existing institutional mechanisms cannot be done in the existing institutional mechanisms. Therefore, it is necessary to evaluate, improve and improve the unreasonable system and mechanism, “repair the canal” in terms of rationalizing the demand, establish a system of division of labor and clear responsibilities, and form a coordinated, scientific and effective mechanism. By perfecting the institutional mechanism, it is not necessary to set up a “small treasury”. At present, the company is gradually establishing and improving a three-level management system, clarifying the management positioning of the company's headquarters, regional/industry companies and grassroots units, clearing the management interface, refining the management rights and responsibilities, and optimizing the management process.

4. Strengthen supervision and punishment. Strengthening supervision and inspection, serious accountability and punishment, is an important guarantee for building a long-term mechanism to prevent and control the "small treasury." It is necessary to further strengthen the responsibilities of financial supervision, audit supervision, supervision and supervision, equip supervision power, integrate supervision resources, increase supervision input, and “block and leak” in all aspects of management, so that the supervision system can be implemented. For those who set up and use the "small treasury" individually, they must make a strong drug, move the real thing, and make heavy punches, and establish a strong organizational authority for the implementation of the system. It is necessary to adhere to the combination of handling people and handling matters. On the basis of rectifying and seriously investigating the "small treasury" issue, it is necessary to seriously investigate the responsibilities of relevant leaders and personnel, and promote the implementation of the system provisions in an unbiased manner. Through accountability and high-pressure severe punishment, it is afraid to set up a "small treasury."