职能职责
职能职责
（一）主管全国审计工作。依法独立对国务院各部门、地方各级人民政府及其各部门、国有金融机构和企业事业组织的财政财务收支及相关经济活动的真实、合法和效益情况，中央相关政策措施落实情况，以及领导干部经济责任履行情况进行审计监督，维护国家财政经济秩序，提高财政资金使用效益，促进廉政建设，保障国民经济和社会健康发展。
（二）起草审计法律法规草案，拟订审计政策，制定审计规章、审计准则和指南并监督执行。制定并组织实施审计工作发展规划和专业领域审计工作规划，制定并组织实施年度审计计划。参与起草财政经济及其相关的法律法规草案。对直接审计、调查和核查的事项依法进行审计评价，做出审计决定或提出审计建议。
（三）向国务院总理提出年度中央预算执行和其他财政收支情况的审计结果报告。受国务院委托向全国人大常委会提出中央预算执行和其他财政收支情况的审计工作报告、审计发现问题的整改情况报告。向国务院报告对其他事项的审计和专项审计调查情况及结果。依法向社会公布审计结果。向国务院有关部门和省级人民政府通报审计情况和审计结果。
（四）直接审计下列事项，出具审计报告，在法定职权范围内做出审计决定或向有关主管机关提出处理处罚的建议：
1．中央预算执行情况和其他财政收支，中央决算草案编制，中央各部门（含直属单位）预算的执行情况、决算和其他财政收支。
2．省级人民政府预算的执行情况、决算和其他财政收支，中央财政转移支付资金。
3．使用中央财政资金的事业单位和社会团体的财务收支。
4．中央投资和以中央投资为主的建设项目的预算执行情况和决算。
5．中国人民银行、国家外汇管理局的财务收支，中央国有企业和金融机构、国有资本占控股或主导地位的企业和金融机构的资产、负债和损益。
6．国务院部门、省级人民政府管理和其他单位受国务院及其部门委托管理的社会保障基金、社会捐赠资金及其他有关基金、资金的财务收支。
7．组织审计国家驻外非经营性机构的财务收支，依法通过适当方式组织审计中央国有企业和金融机构的境外资产、负债和损益。
8．国际组织和外国政府援助、贷款项目的财务收支。
9．法律、行政法规规定应由审计署审计的其他事项。
（五）按规定和程序，组织实施对省部级党政主要领导干部、国有企业领导人员以及依法属于审计署审计监督对象的其他单位主要负责人的经济责任审
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政策走势
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7 %
鼓励类占比
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57 %
中立类占比
中立类政策
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36 %
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发布时间：2017-06-01发文机关：银监会发展改革委工业和信息化部 财政部农业部人民银行 审计署税务总局工商总局 证监会保监会
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情感
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