上海市总工会经审会关于加强本市工会系统审计报告质量控制的规定

上海市总工会经审会关于加强本市工会系统审计报告质量

控制的规定

(沪工审〔2007〕53号)

各区、县、局(产业)工会经审会:

为了规范审计行为，提高审计质量、明确审计责任，根据中华人民共和国审计署第6号令《审计机关审计项目质量控制办法(试行)》的规定，对本市工会系统审计报告的质量控制特作如下规定:

第一条审计报告是各级经审会实施审计后，对被审计单位的财政收支、财务收支的真实、合法、效益发表审计意见的书面文书。

第二条审计报告包括下列基本要素:

(一)标题，统一表述为"审计报告";

(二)编号，一般表述为"****年第*号";

(三)被审计单位名称;

(四)审计项目名称，一般表述为"****年度****审计";

(五)内容;

(六)出具单位，即派出审计组的经审会;

(七)签发日期。

第三条审计报告的内容包括:

(一)审计依据，即实施审计所依据的法律、法规、规章的具体规定。

(二)被审计单位的基本情况，包括被审计单位的经济性质、管理体制、工会组织及职工情况、会员情况、经费隶属关系，以及经费收支状况等。

(三)被审计单位的会计责任，一般表述为被审计单位应对其提供的与审计相关的会计资料、其他证明材料的真实性和完整性负责。

(四)实施审计的基本情况，一般包括审计范围、审计方式和审计实施的起止时间。

审计范围应说明审计所涉及的被审计单位财务收支所属的会计期间和有关审计

事项。

(五)审计评价意见，即根据不同的审计目标，以审计结果为基础，对被审计单

位财务收支真实、合法和效益情况发表评价意见。

one good, one not. (B) in order to tailor aid measures. After identification of the poor, to tailor aid measures of poverty for

poverty alleviation. Focus on "five to the village to" infrastructure to the village to households and industry support to the household, education and training to the village to the village families, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverty causes door-to-door implementation support responsible, supporting projects and help to fund. According to deficiency what fill what principles, "should be

agricultural is agricultural, and should be workers is workers, and should be tour is tour, and should be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see single order", ensure a households a this Taiwan account,

and a households a poverty plans, and a households a helping measures, put poverty funds, and project, and material, implementation to specific village, and specific households, and specific people, real helped

points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some form of further stressed. In industry

poverty aspects, to relies on I County of fruits and vegetables canned and honeysuckle two big industry, play agricultural processing

enterprise in funds, and technology, and sales, and employment, aspects of advantage, through "enterprise + base + poor", mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushroom, and facilities vegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increased poor business sex income and workers income,

真实性主要评价被审计单位的会计处理遵守相关会计准则、会计制度的情况，

以及相关会计信息与实际的财务收支状况和业务经营活动成果的符合程度。

合法性主要评价被审计单位的财务收支符合相关法律、法规、规章和其他规范

性文件的程度。

效益性主要评价被审计单位财务收支及其经济活动的经济、效率和效果的实现

程度。

发表审计评价意见应运用审计人员的专业判断，并考虑重要性水平、可接受的

审计风险、审计发现问题的数额大小、性质和情节等因素。

经审会只对所审计的事项发表审计评价意见。对审计过程中未涉及、审计证据

不充分、评价依据或者标准不明确以及超越审计职责范围的事项，不发表审计评价意见。

(六)审计查出的被审计单位违反国家规定的财务收支行为的事实和定性、处理

决定以及法律、法规、规章依据，有关移送处理的决定。

(七)必要时可以对被审计单位提出改进财务收支管理的意见和建议。

第四条审计组对审计事项实施审计后，应当提出审计报告。

第五条审计报告经审计组组长审核后，送达被审计单位征求意见。

第六条被审计单位对征求意见的审计报告有异议的，审计组应当进行核实，

并作出书面说明。必要时，应当修改审计报告。

被审计单位自收到审计报告之日起十日内应提出书面意见的，无意见也应签字

盖章后返回审计组。

征求意见的审计报告应予保留。

第七条审计组应当将审计报告、被审计单位对审计报告的书面意见、审计组

的书面说明、审计实施方案、审计工作底稿、审计证据以及其他有关材料，报本级经审办(经审会指定人员)复核。

第八条经审办(经审会指定人员)应当对下列事项进行复核，并提出复核意见:

(一)审计实施方案确定的审计目标是否实现;

(二)事实是否清楚;

(三)审计证据是否充分;

(四)适用法律、法规、规章是否正确;

(五)评价、定性、处理、处罚和移送处理是否恰当;

one good, one not. (B) in order to tailor aid measures. After identification of the poor, to tailor aid measures of poverty for

poverty alleviation. Focus on "five to the village to" infrastructure to the village to households and industry support to the household, education and training to the village to the village families, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverty causes door-to-door implementation support responsible, supporting projects and help to fund. According to deficiency what fill what principles, "should be

agricultural is agricultural, and should be workers is workers, and

should be tour is tour, and should be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see single order", ensure a households a this Taiwan account,

and a households a poverty plans, and a households a helping measures, put poverty funds, and project, and material, implementation to specific village, and specific households, and specific people, real helped

points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some form of further stressed. In industry poverty aspects, to relies on I County of fruits and vegetables canned and honeysuckle two big industry, play agricultural processing

enterprise in funds, and technology, and sales, and employment, aspects of advantage, through "enterprise + base + poor", mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushroom, and facilities vegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increased poor business sex income and workers income,

(六)审计程序是否符合规定;

(七)其他需要复核的事项。

第九条经审办(经审会指定人员)对审计报告进行复核后，并代拟经审会的审

计报告。

第十条对被审计单位违反国家规定的财务收支行为需要依法进行处理的，由

经审办(经审会指定人员)应当代拟审计决定书。

第十一条对审计发现的依法应当由其他有关部门纠正、处理、处罚或者追究有关责任人员行政责任、刑事责任的问题，经审办(经审会指定人员)应当代拟审计移送处理书。

第十二条经审办(经审会指定人员)应当将代拟的审计报告、审计决定书、审计移送处理书和复核意见书，报送经审会主任。

第十三条一般审计项目的审计报告，由经审会主任召开小型审计业务会议讨论审定。参加人员包括经审会主任、经审办负责人、审计组组长和其他有关人员。

第十四条重要审计项目的审计报告，由经审会主任召开审计业务会议讨论审定。参加人员包括经审会主任、副主任、经审办负责人、审计组组长、有关专家和其他有关人员。

第十五条审计业务会议应当在充分讨论的基础上形成审计业务会议决定。

第十六条经审办(经审会指定人员)负责审计业务会议的记录工作，并根据审计业务会议决定修改审计报告、审计决定书和审计移送处理书。

第十七条经审办(经审会指定人员)应当将审计报告、审计决定书、审计移送处理书并填写《审计报告呈报表》报送经审会主任签发。

第十八条经审会应当在规定期限内将出具的审计报告、审计决定书送达被审计单位和有关单位，将审计移送处理书送达有关单位。

第十九条经审会实行审计结果公告制度，可以依照有关规定向工会系统公布审计报告。

经审会公布审计报告，应当依法保守国家秘密和被审计单位的商业秘密，遵守国家的有关规定。

第二十条审计组组长对其提出的审计报告的真实性和完整性负责;对审计工作底稿记录的重大问题不予反映或者不如实反映的，审计报告反映的问题严重失实的承担责任。

经审办(经审会指定人员)对其代拟的审计报告、审计决定书、审计移送处理书

的恰当性负责;对审计组提出的审计报告中记录的重大问题隐瞒不报或者不如实反

映的，其代拟的审计报告、审计决定书、审计移送处理书反映的事实严重失实的承担责任。

经审会主任对经审会出具的审计报告、审计决定书、审计移送处理书负责。

one good, one not. (B) in order to tailor aid measures. After identification of the poor, to tailor aid measures of poverty for

poverty alleviation. Focus on "five to the village to" infrastructure to the village to households and industry support to the household, education and training to the village to the village families, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverty causes door-to-door implementation support responsible, supporting projects and help to fund. According to deficiency what fill what principles, "should be

agricultural is agricultural, and should be workers is workers, and should be tour is tour, and should be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see single order", ensure a households a this Taiwan account,

and a households a poverty plans, and a households a helping measures, put poverty funds, and project, and material, implementation to specific village, and specific households, and specific people, real helped

points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some form of further stressed. In industry poverty aspects, to relies on I County of fruits and vegetables canned

and honeysuckle two big industry, play agricultural processing

enterprise in funds, and technology, and sales, and employment, aspects of advantage, through "enterprise + base + poor", mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushroom, and facilities vegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increased poor business sex income and workers income,

经审会根据审计结果编制的审计信息严重失实的，有关人员应当承担责任。

附件:审计报告参考范本

二〇〇七年七月二十日

审计报告参考范本

* * * * * *工会经费审查委员会

审计报告

200 年第号

被审计单位:

审计项目:200 年度工会经费预算执行情况暨财务收支情况的审计

根据《上海市总工会本市基层以上工会经审会对下审计监督的暂行办法》的规

定和市总经审会的年度工作计划，市总经审会组成审计组，于年月日至日对工会

200 年度本级核算的所有账户的财务收支和财务管理情况进行了审计，同时到其下属****工会和****工会进行了审计调研。审计组审计了审计期间的有关报表、账簿、合同、协议，抽查了部分会计凭证，盘点了部分资金、资产，实施了审计组认为必要的审计程序。****工会应对所提供本次审计的会计资料和相关材料的真实性、完整性负责，我办已收到工会主席****同志和财务主管****同志对所提供的会计资料和相关材料的真实性、完整性的承诺。市总审计小组承担审计责任。

一、基本情况

****工会是独立收缴、管理、使用经费的一级预算单位，为区县局(产业)工会本级预算单位。****工会设有主席室、****、****、****等*个职能部室，人员编制**名;有所属工会****个，本系统有职工人数****人，其中:会员数****人，****总工会本级共设有**套账户管理、核算有关资金活动，它们分别是:

1、****工会经费账户(以下简称工会经费):主要核算工会经费收支情况和 ;

2、****第三产业管理委员会(以下简称三产管委会):主要核算三产管理费收支情况;

3、****职工技术协会(以下简称技术协会):有自营收支和管理费收支两块，

200 年月后则只有管理费收支;

4、****退管会(以下简称退管会)、主要核算管理费收支和财政补贴收支情况;

二、审计结果

(一)工会经费预算执行情况

200 年**月**日市总财务部批复了****工会200 年度经费收支预算:收入预算

为****万元，其中:拨交经费收入****万元;支出预算为****万元，其中上缴经费支出****万元(考核指标****万元)。

200 年度****工会经费收支决算已经同级工会经审会审查，本次审计主要依据为工会编制的200 年度经费收支决算报表进行审计。

1、****工会本级200 年总收入为****万元，完成预算的**%。其中:

(1)拨交经费收入****万元，占收入的**%，完成预算的**%;

(2)上级补助收入****万元，占收入的**%，完成预算的**%;

(3)政府或行政补助收入****万元，占收入的**%，完成预算的**%;

(4)投资收益****万元，占收入的**%，完成预算的**%;

(5)其他收入****万元，占收入的**%，完成预算的**%。

2、****工会本级200 年总支出为***万元，完成预算的**%。其中:

(1)职工活动费支出***万元，占支出的**%，完成预算的**%;

(2)事业支出**** 万元，占支出的**%，完成预算的**%;

one good, one not. (B) in order to tailor aid measures. After identification of the poor, to tailor aid measures of poverty for

poverty alleviation. Focus on "five to the village to" infrastructure to the village to households and industry support to the household, education and training to the village to the village families, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverty causes door-to-door implementation support responsible, supporting projects and help to fund. According to deficiency what fill what principles, "should be

agricultural is agricultural, and should be workers is workers, and should be tour is tour, and should be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see single order", ensure a households a this Taiwan account,

and a households a poverty plans, and a households a helping measures, put poverty funds, and project, and material, implementation to specific village, and specific households, and specific people, real helped

points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some form of further stressed. In industry poverty aspects, to relies on I County of fruits and vegetables canned and honeysuckle two big industry, play agricultural processing

enterprise in funds, and technology, and sales, and employment, aspects

of advantage, through "enterprise + base + poor", mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushroom, and facilities vegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increased poor business sex income and workers income,

(3)工会业务费****万元，占支出的**%，完成预算的**%;

(4)工会行政费****万元，占支出的**%，完成预算的**%;

(5)专项工程支出****万元，占支出的**%，完成预算的**%;

(6)补助下级支出****万元，占支出的**%，完成预算的**%;

(7)其他支出****万元，占支出的**%，完成预算的**%;

(8)上解经费支出****万元，占支出的**%，完成预算的**%。

3、当年经费收支结余****万元。期末滚存经费结余为****万元，后备基金

****万元。

4、市总拨款情况:市总200*年度拨付给****工会各项补助共计****万元，其中:回拨补助共计****万元，超收补助****万元，其他补助****万元(其中:送温暖补助****万元，帮困补助****万元等)。

5、200 *年度****工会按市总规定提取增收留成基金****万元、财务专用基金

****万元。当年实际支出增收留成基金****万元，财务专用基金****万元。应提取经审专用经费****万元，实际安排****万元，当年使用****万元。

(二)其他账户的收支情况

经对****工会本级核算所有单位编制的200*年的会计报表进行汇总(不包括工

会经费):200 *年总收入****万元，总支出****万元，当年收支结余****万元。(详见附件一)

(三)资产、负债情况

经对****工会本级核算所有的单位编制的200*年的会计报表进行汇总:200*年末资产为万元，负债为****万元，净资产为****万元。经审计，应调整增加(减少)资产****万元，调整增加(减少)负债****万元，调整增加(减少)净资产****万元。调整后，****总工会及其本级核算的所有单位200*年末资产为****万元，负债为****万元，净资产为****万元。(账面及调整情况详见附件二，审计调整内容详见附件三)

三、审计评价

审计结果表明，****工会紧紧围绕当前工会中心工作，切实保证重点工作的开展，预算编制符合“量入为出、收支平衡、略有结余”的原则。从预算执行结果看，****工会通过积极组织本级收入，使经费收入实现了稳步增长。预算支出也体现了。预算执行情况总体，内控制度和执行情况，财务管理方面情况，审批手续情况，固定资产管理情况，市总拨付的经费专项使用情况等。(应根据被审计单位的具体管理情况和审计情况具体展开)。

****工会经审会认真履行经审监督职能，通过对工会本级200*年度工会经费的审计，****工会财务部门对工会经费收缴、使用、管理中存在的问题，进行了及时纠正、调整并加以规范。(根据每个单位审计情况对工会经审会的工作适当评价) 本次审计期间，对****工会落实上次审计意见(沪工审)的情况进行了核实，经核实，审计意见和建议均得到了落实(或者哪些具体内容没有落实)。

但我们在审计中，也发现****工会在预算管理方面、经费收缴方面、投资管理方面、会计基础工作等(应根据被审计单位在管理上存在的哪些问题点一下)方面存在一些问题，需进一步加以改进和纠正。

四、审计发现的问题

(一)预算管理方面

1、预算执行不严格。超预算****万元，超预算率达**%，也未办理追加预算的手续。上述做法不符合中华全国总工会制定的《工会预算管理办法》第三十

条:“单位预算在执行过程中，遇有特殊情况，需要增加支出或者减少收入时，应当编制预算调整方案。调整方案每年以一次为限，其编制、审批与预算编制审批程序相同”的规定。

2、将预算内的资金在预算外收支。例:将歇业企业上缴经费结余款列入“代管经费”，并直接在该科目内开支。上述做法不符合中华全国总工会制定的《工会会计制度》第八条:“工会各项资金和财产应统一纳入工会预算会计核算”的规定。

(二)经费收缴方面

未按规定标准拨缴工会经费。在拨缴经费时，行政根据财务口径计拨工会经费。上述做法不符合《中华人民共和国工会法》第四十二条:“建立工会组织的企业、事业单位、机关按每月全部职工工资总额的百分之二向工会拨缴经费”和《上海市工会条例》第四十一条:“工资总额按国家统计局的规定计算”的规定。

(三)固定资产方面

图书不做固定资产。上述做法不符合中华全国总工会制定的总工办发[2002]30号《工会固定资产管理办法》中第九条:“工one good, one not. (B) in order to tailor aid measures. After identification of the poor, to tailor aid measures of poverty for poverty alleviation. Focus on "five to the village to" infrastructure to the village to households and industry support to the household, education and training to the village to the village families, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverty causes door-to-door implementation support responsible, supporting projects and help to fund. According to deficiency what fill what principles, "should

be agricultural is agricultural, and should be workers is workers, and should be tour is tour, and should be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see single order", ensure a households a this Taiwan account,

and a households a poverty plans, and a households a helping measures, put poverty funds, and project, and material, implementation to specific village, and specific households, and specific people, real helped

points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some form of further stressed. In industry poverty aspects, to relies on I County of fruits and vegetables canned and honeysuckle two big industry, play agricultural processing

enterprise in funds, and technology, and sales, and employment, aspects of advantage, through "enterprise + base + poor", mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushroom, and facilities vegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increased poor business sex income and workers income,

会的固定资产分为房屋和建筑物、图书等六类，其中图书是指图书馆(室)、阅

览室等的图书、资料等”的规定。

(四)投资方面

“投资”科目和“投资基金”科目金额对应不一致。上述做法不符合中华全国

总工会制定《工会会计制度》第三章第三十条规定:第108号科目投资……货币投资时，按实际付出的价款，借记本科目，贷记“银行存款”科目，同时，借记“经费结余”科目，贷记“投资基金”科目。

(五)债权债务方面

代管经费出现赤字。上述做法不符合中华全国总工会制定的《工会会计制度》第三十条会计科目使用说明中“代管经费是核算工会代管的不属于本单位收入的大宗经费”的规定。

(六)费用列支方面

1、在工会经费列支非工会活动支出。上述做法不符合中华全国总工会制定的《基层工会经费使用管理办法》中工会经费使用管理原则的第七条:“坚持为职工服务的原则。工会经费不得用于非工会活动的支出”的规定。

(七)收据方面

使用不规范的收据。报销时接受不正规收据。上述做法不符合财政部制定的《中华人民共和国发票管理办法》第二十二条:“不符合规定的发票，不得作为财务报销凭证，任何单位和个人有权拒受”的规定。

(八)会计规范化方面

会计凭证附件不完整。报销凭证附件不齐现象。上述做法不符合中华人民共和国财政部制定的《会计基础工作规范》第五十一条第四款:“记账凭证必须附有原始凭证”的规定。

(九)综合方面

基层工会未独立建立银行账户，实行单独核算。上述做法不符合中华全国总工会制定的《基层工会经费使用管理办法》第一条“坚持工会经费使用管理原则中，坚持经费独立管理原则，要独立建立银行账户，实行单独核算”的规定。

(十)技协方面

未交团体会费。上述做法不符合上海市总工会制定的沪工总办[2005]94号《关于上海市职工技协团体会费收缴和使用管理办法》中第三点:“基层职工技协应按

开展有偿技术服务收入的3%计算团体会费，足额上交各区、县、局(产业)职工技协”的规定。

(十一)对下管理方面

五、审计建议

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one good, one not. (B) in order to tailor aid measures. After identification of the poor, to tailor aid measures of poverty for

poverty alleviation. Focus on "five to the village to" infrastructure to the village to households and industry support to the household, education and training to the village to the village families, renovate rural village households, twinning support to village households. Through villages, analytical grasp of poverty causes door-to-door implementation support responsible, supporting projects and help to fund. According to deficiency what fill what principles, "should be

agricultural is agricultural, and should be workers is workers, and should be tour is tour, and should be business is business", developed more precision of poverty programme, put "sent dish door" into let masses "see single order", ensure a households a this Taiwan account,

and a households a poverty plans, and a households a helping measures, put poverty funds, and project, and material, implementation to specific village, and specific households, and specific people, real helped

points Shang, and help to root Shang. File in the County, 11 out of poverty is presented here, some form of further stressed. In industry poverty aspects, to relies on I County of fruits and vegetables canned

and honeysuckle two big industry, play agricultural processing

enterprise in funds, and technology, and sales, and employment, aspects of advantage, through "enterprise + base + poor", mode, guide poverty village, and poor development quality forest fruit, and Chinese herbal medicines, and mushroom, and facilities vegetables, and flower seedlings, features industry, absorb poverty labor employment increase, effective increased poor business sex income and workers income,