公司“小金庫(kù)”專(zhuān)項(xiàng)檢查自查自糾工作實(shí)施方案

1、the partysfine styl e,carryforwardt hetraditional Chinese virtues,pra ctici ng theSocialistcorevalue s,vigor ously carryforwardthe spiritofJiaoYulu, HongqiCa nalspirit andspiritof persistence, honesty i n politics, strictstatesman,stick to the spiritual heights oftheCommunists.Fourtodevoti on,as,do

2、playa role in qualifying.Official Communistduty.To fulfillthepartys purpose,mai ntainforthe peoplethemselves,a nd dedi cation,dev otion,maintain pioneer,pioneeri ng andenter prising spirit,a ctiveatthewell -offextra practice,make contributions.The incentivefuncti on of party organi zationsatalll eve

3、lsshould givefullplayto adva ncedmodel s,esta blish a re prese ntative, advance dand typical ofthe times,and guidethe broa d masse sofparty memberstoemulate. Inhonorofthe95 anniversary offounding as an opportunitytoaward in recognition ofa numberofoutstanding party membersadv ancedgrass-r oots party

4、 organizations, outstanding partyworkers,and putthe pioneertrees.Third,thereform efforts forexample, besuretochange into.Lear ning to tea chEducation in or dertosolvethe problem,ifit does not solvethe problem, itwillform, goesthroughthe motions.To stre ngthe n theconsci ousnessof problemsa nd insist

5、e d on problem -oriente d,pr oblem -solvi nglearningeducationfortraction,truly deep investigation intochange,modification.Acheckedswi ng. Lear ning e ducationprogram me for party -buildi ng in ourcity a ctually propose d to focus on soluti on offuzzyidealsand beliefswaver,consci ousness,purpose ofth

6、e party weaksense,honestyandself-di scipli neawarenessis notstrong,depresse d,sixissue sofethi cal misconductstudy contentsspe cific pr ogrammesforallpartymembers andleading cadres abovet he county levelshallfocus on further refinementtothe problems.Specifictoeveryparty memberand every cadre,al so r

7、e quiresa combination ofact ualand controll ed,focuse d and really putyour selfin, peoplesee thing s,see,with theirownspecifiprobl emsto learn Constituti on Partyrules,seri es,address,so preci siontofindtheproblem,laying asolidfoundation for furthercorre ctiveaction. Bto makechange.For che ckput ofp

8、roblem, throughestablishedre ctification Tai wan account,a ndtake spe cialsupervisi on,and on accountPIN,approach,insi sted dosidelearnside modified,andthat knowthatmodified, whilefocusedon put two learna do learninge ducation rectificati onwith grasppartyofmass linee ducation practice activitie s a

9、ndthreestrict threereal topic e ducation problemr ectificati on combi ned up, consolidati on e xpande d ha s made ofrectification results, stronglycorrecte dforofficernotfor,and Chiandendless corre cted fourwind, andregulati on masses side ofabuse s,ensurework advance morepowerf ul,and problemsoluti

10、on more completel y.Third,we must consolidateour a chievements. Formorepublic,somepartymembers whofocuson theoutsta ndi ng issues, combi ning conce ntrated* 公司“小金庫(kù)”專(zhuān)項(xiàng)檢查自查自糾工作實(shí)施方案根據(jù)上級(jí)部門(mén)下發(fā)的關(guān)于開(kāi)展“小金庫(kù)”專(zhuān)項(xiàng)檢查的通知文件精神，現(xiàn)制定* 公司“小金庫(kù)”專(zhuān)項(xiàng)檢查自查自糾工作實(shí)施方案。一、組織機(jī)構(gòu)為加強(qiáng)組織領(lǐng)導(dǎo)，切實(shí)做好“小金庫(kù)”專(zhuān)項(xiàng)檢查工作，* 公司成立“小金庫(kù)”專(zhuān)項(xiàng)檢查工作領(lǐng)導(dǎo)小組，具體負(fù)責(zé)此次專(zhuān)項(xiàng)檢查工作的

11、組織和領(lǐng)導(dǎo)。領(lǐng)導(dǎo)小組下設(shè)辦公室，辦公室設(shè)在 * 科。（一）工作領(lǐng)導(dǎo)小組組 長(zhǎng)：副組長(zhǎng)：成 員：（二）領(lǐng)導(dǎo)小組辦公室主 任：成 員：由 * 科、 * 科、 * 科、 * 科、 * 等科室相關(guān)人員組成聯(lián)系電話(huà)：聯(lián)系人：二、自查時(shí)限、內(nèi)容、要求ectificationand strengtheningthemanag ementofda ilyeducation,thespiritofreformshort ofthecompletesystem,payclose attentiontosystem implementation, really makethe partyorganizati ona

12、 nd partymembereducation and stri ctmanagement, solid.Fi nally,t he urgework on thelead,besur eto pr omoteefficiency.Two education, noton education educational, notw orkingwiththe Centretwo, muststickar oundthe Center, serving theoverallsit uation,coordi nate,trulyre sult-oriente d andprom oteeffici

13、ency. Currentand future aperiod,totightlyaroundcoordinati onadva ncefoura fullstrategy layout,winni ngfull built societythi s a ce ntraland workoverall, putcarriedoutlearni ngeducationas promote dworkof importantopportunities andpowerfulpowe r,gui de Generalmember sca dresinsisted developmentfirst p

14、ri ority,a ctiveada pted e conomic developmentnew normal, consciouslypract iceline five bigdevel opment conce pt,effectivegraspsupply sidestructuralreform,the partysfine styl e,carryforwardthetraditional Chinese virtues,pra cticing theSocialistcorevalue s,vigor ously carryforwardthe spiritofJiaoYulu

15、, HongqiCanalspirit andspiritof persistence, honesty in politics, strictstatesman,stick to the spiritualheights oftheCommunists.Fourtodevoti on,as,doplaya role in qualifying.OfficialCommunistduty.To fulfillthepartys purpose,maintainforthe peoplethemselves,a nd dedi cation,dev otion,maintain pioneer,

16、pioneeri ng andenter prising spirit,a ctiveatthewell-offextra practice,make contributions.The incentivefunction of party organizationsatalll evelsshould givefullplayto adva ncedmodel s,esta blish a represe ntative, adva nce dand typicalofthe times,and gui dethe broad masse sofparty memberstoemulate.

17、 Inhonorofthe95 a nniversary offounding as an opportunitytoawardin recognition ofa numberofoutstanding party membersadvanced grass-roots party organizations, outstanding partyworkers,and putthe pioneertrees.Third,thereform efforts forexample, besuretochange into.Learning to teachEducation in orderto

18、solvethe problem,ifit does not solvethe problem, itwillform, goesthroughthe motions.To stre ngthe n theconsci ousnessof problemsa nd insisted on problem-oriented,pr oblem -solvi nglearningeducationfortraction,truly deep investigation into change,modification.Acheckedswi ng. Lear ning e ducationprogr

19、ammeforparty-buildi ng in ourcity actually propose d to focuson soluti on offuzzyidealsand beliefswaver,consci ousness,purpose ofthe party weaksense,honestyandself-di scipli neaware nessis notstrong ,depresse d,sixissue sofethi cal misconductstudy contentsspecific programmesforallpartymembers andlea

20、 ding cadres a bovet he county levelshallfocus on further refinementtothe problems.Specifict o everypartymember andevery cadre,al sore quiresa com binationofact ualand controlled,focuse d and really putyour selfin, peoplese e thing s,see ,with theirow nspecificprobl emsto learnConstitution Partyrule

21、s,seri es,address,so preci siontofindtheproblem,laying asolidfoundation for furthercorre ctiveaction.Bto makechange.Forche ckput ofproblem, throughestablishedre ctification Taiwan account,a ndtake spe cialsupervisi on,and on accountPIN,appr oach,insi sted dosi delearn side modified,a ndthat k nowtha

22、tmodifie d, whilefocuse don put two learna do learningeducation rectificationwit h grasppartyofmass linee ducation practi ce activities andthreestrict threereal topic e ducation problemrectification combi ned up, consolidati on e xpande d has made ofrectification results, str onglycorrecte dforoffic

23、ernotfor,and Chiandendlesscorre cted fourwi nd, andregulation masses side ofabuse s,ensurew ork advance more powerf ul,and problemsoluti on more completel y.Third,we must consolidateour a chieveme nts. Formorepublic,some partymembers whofocuson theoutsta ndi ng issues,combi ning conce ntrated（一）自查時(shí)限

24、為* 年 * 月 * 日至 * 月 * 日。（二）自查依據(jù)和內(nèi)容：此次“小金庫(kù)”專(zhuān)項(xiàng)檢查工作按照中共中央紀(jì)委、監(jiān)察部、財(cái)政部、審計(jì)署、國(guó)務(wù)院國(guó)資委聯(lián)合印發(fā)的國(guó)有及國(guó)有控股企業(yè)“小金庫(kù)”專(zhuān)項(xiàng)治理實(shí)施辦法（中紀(jì)發(fā)2010 29 號(hào)）開(kāi)展。凡違反法律法規(guī)及其他有關(guān)規(guī)定，應(yīng)列入而未列入符合規(guī)定的單位賬簿的各項(xiàng)資金（含有價(jià)證券）及其形成的資產(chǎn)，均屬于“小金庫(kù)”。重點(diǎn)檢查 * 年以來(lái)形成的各項(xiàng) “小金庫(kù)”的收支情況，以及 “小金庫(kù)”形成的資產(chǎn)。對(duì)設(shè)立“小金庫(kù)”數(shù)額較大或情節(jié)嚴(yán)重的，可追溯到以前年度?！靶〗饚?kù)”包括但不限于以下表現(xiàn)形式：1. 隱匿收入設(shè)立“小金庫(kù)”（ 1 ）用銷(xiāo)售商品收入、提供勞務(wù)收入等營(yíng)業(yè)

25、收入設(shè)立“小金庫(kù)”；（ 2）用資產(chǎn)處置、出租、使用等其他收入設(shè)立“小金庫(kù)”；（ 3）用股權(quán)投資、債權(quán)投資取得的投資收益設(shè)立“小金庫(kù)”；（ 4）用政府獎(jiǎng)勵(lì)資金、社會(huì)捐贈(zèng)、企業(yè)高管人員上交兼職薪酬、境外企業(yè)和中外合資企業(yè)中方人員勞務(wù)費(fèi)用結(jié)余、罰沒(méi)收入、押金及保證金等其他收入設(shè)立“小金庫(kù)”。2. 虛列支出設(shè)立“小金庫(kù)”ectificationand strengtheningthemanag ementofda ilyeducation,thespiritofreformshort ofthecompletesystem,payclose attentiontosystem implementati

26、on, really makethe partyorganizati ona nd partymembereducation and stri ctmanagement,solid.Fi nally,t heurgeworkonthe lead,besureto pr omoteefficiency.Two education, noton education educati onal, notw orkingwit hthe Centretwo, muststickar oundthe Center, serving the overallsit uation,coordi nate,tru

27、lyre sult-oriente d andprom oteefficiency. Currentand future aperiod,totightlyaroundcoordinati onadva ncefoura fullstrategy layout,winni ngfullbuilt societythi s ace ntraland work overall, putcarrie doutlearningeducation aspromote dworkof importantopportunities andpowerfulpowe r,gui de Generalmember

28、 sca dresinsisted developmentfirst pri ority,a ctiveada pted e conomic developmentnew normal, consciouslypractice linefive bigdevel opment conce pt,effectivegrasp supply si destructuralreform,the partysfine styl e,carryforwardt hetraditional Chinese virtues,pra ctici ng theSocialistcorevalue s,vigor

29、 ously carryforwardthe spiritofJiaoYulu, HongqiCanalspirit andspiritof persistence, honesty in politics, strictstatesman,stick to the spiritual heights oftheCommunists.Fourtodevoti on,as,do playa role in qualifying.Official Communistduty.To fulfillthepartys purpose,maintainforthe peoplethemselves,a

30、nd dedi cation,dev otion,maintain pioneer,pioneeri ng andenter prising spirit,a ctiveatthewell -offextra practice,make contributions.The incentivefunction of party organizationsatalll evelsshould givefullplayto adva ncedmodel s,esta blish a represe ntative, adva nce dand typical ofthe times,and guid

31、ethe broad masse sofparty memberstoemulate. Inhonorofthe95 anniversary offounding as an opportunitytoawardin recognition ofa numberofoutstandingparty membersadvanced grass-roots party organizati ons, outstanding partyworkers,and putthepioneertrees.Third,thereform efforts forexample, besuretochange i

32、nto.Lear ning to teachEducation in ordertosolvethe problem,ifit doe s not solvethe problem, itwillform, goesthroughthe motions.To stre ngthe n theconsci ousnessof problemsa nd insiste d on problem -oriente d,pr oblem -solvi nglearningeducationfortraction,truly deep investigation intochange,modificat

33、ion.Acheckedswi ng. Lear ning e ducationprogrammeforparty-buildi ng in ourcity a ctually proposed to focuson soluti on offuzzyideal sand beli efswaver,consci ousness,purpose ofthe party weaksense,honestyandself-di scipli neawarenessis notstrong,depresse d,sixissue sofethi cal misconductstudy content

34、sspecific programmesforallpartymembers andleading cadres a bovet he county levelshallfocus onfurtherrefinementtothe problems.Specifictoeveryparty membera nd every cadre,also re quires acombination ofact ualand controll ed,focuse d and really putyourselfin, peoplese e thing s,see,with theirownspecifi

35、cprobl emsto learnConstituti on Partyrules,seri es,address,so preci siontofindt heproblem,laying asolidfoundation for furthercorre ctiveaction. Bto makechange.Forche ckput ofproblem, throughestablishedrectification Taiwan account,a ndtake spe cialsupervisi on,and on a ccountPIN,approach,insi sted do

36、sidelearn side modified,andthat knowthatmodified, whilefocusedon put two learna do learningeducation rectificationwit h graspparty ofmass linee ducation practi ce activitie s andthreestrict threereal topic e ducation problemrectification combi ned up, consolidati on e xpande d ha s made ofrectificat

37、i on results, str onglycorrectedforofficernotfor,and Chiandendless corre cted fourwi nd, andregulation masses side ofabuse s,ensurew ork advance more powerf ul,and problemsolution morecompletel y.Third,we m ust consolidateour a chievements. Formorepublic,some partymembers whofocusonthe outsta ndi ng

38、 issues, combi ning conce ntrated（ 1 ）虛列產(chǎn)品成本、工程成本、采購(gòu)成本、勞務(wù)成本等營(yíng)業(yè)成本設(shè)立“小金庫(kù)”；（2）虛列研發(fā)支出、業(yè)務(wù)招待費(fèi)、會(huì)議費(fèi)、銷(xiāo)售服務(wù)費(fèi)、手續(xù)費(fèi)、培訓(xùn)費(fèi)、咨詢(xún)費(fèi)等期間費(fèi)用設(shè)立“小金庫(kù)”；（3）虛列職工工資、福利費(fèi)用、勞務(wù)費(fèi)用、社會(huì)保險(xiǎn)費(fèi)用、 工會(huì)經(jīng)費(fèi)、管理人員職務(wù)消費(fèi)等人工成本費(fèi)用設(shè)立 “小金庫(kù)”。3. 轉(zhuǎn)移資產(chǎn)設(shè)立“小金庫(kù)”4. 1 ）以虛假會(huì)計(jì)核算方式轉(zhuǎn)移原材料、產(chǎn)成品等資產(chǎn)設(shè)立“小金庫(kù)”；5. 2）以虛假股權(quán)投資、虛假應(yīng)收款項(xiàng)核銷(xiāo)等方式轉(zhuǎn)移資產(chǎn)設(shè)立“小金庫(kù)”；6. 3）以虛假資產(chǎn)盤(pán)虧、毀損、報(bào)廢方式轉(zhuǎn)移資產(chǎn)設(shè)立“小金庫(kù)”；7. 4

39、）以虛假交易方式轉(zhuǎn)移資產(chǎn)設(shè)立“小金庫(kù)”。4. 以其他形式設(shè)立“小金庫(kù)”（ 1 ）利用假發(fā)票、假合同、假票據(jù)等方式騙取資金設(shè)立“小金庫(kù)”；（2）利用銀行票據(jù)貼現(xiàn)等融資方式騙取資金設(shè)立“小金庫(kù)”；（3）利用無(wú)法支付的往來(lái)款項(xiàng)等方式騙取資金設(shè)立“小金庫(kù)”；ectificationand strengtheningthemanag ementofda ilyeducation,thespiritofreformshort ofthecompletesystem,payclose attentiontosystem implementation, really makethe partyorganiza

40、ti onand partymembereducation and stri ctmanagement, solid.Fi nally,t heurgeworkonthe lead, besur eto pr omoteefficiency.Two education, noton education educati onal, notw orkingwiththe Centretwo, muststickar oundth e Center, serving theoverallsit uation,coordi nate,trulyre sult-oriente d andprom ote

41、efficiency. Currentand future aperiod,totightlyaroundcoordinati onadva ncefoura fullstrategy layout,winnnigfull built societythi s ace ntraland work overall, putcarrie doutlearni ngeducationas promote dworkof importantopportunities andpowerfulpowe r,gui de Generalmember sca dresinsisted developmentf

42、irst pri ority,a ctiveada pted e conomic developmentnew normal, consciouslypractice linefive bigdevel opment conce pt,effectivegrasp supply si destructuralreform,the partysfine styl e,carryforwardt hetraditional Chinese virtues,pra ctici ng theSocialistcorevalue s,vigor ously carryforwardthe spirito

43、fJiaoYulu, HongqiCa nalspirit andspiritof persistence, honesty i n politics, strictstatesman,stick to the spiritual heights oftheCommunists.Fourtodevoti on,as,do playa role i n qualifying.Official Communistduty.To fulfillthepartys purpose,mai ntainforthe peoplethemselves,a nd dedi cation,dev otion,m

44、aintain pioneer,pioneeri ng andenter prising spirit,a ctiveatthewell -offextra practice,make contributions.The incentivefuncti on of party organi zationsatalll evelsshould givefullplayto adva ncedmodel s,esta blish a re prese ntative, adva nce dand typical ofthe times,a nd gui dethe broa d masse sof

45、party memberstoemulate. Inhonor ofthe95 a nniversary offounding a s an opportunitytoawardin recognition ofa numberofoutstanding party membersadvanced grass-roots party organizati ons, outstanding partyworkers,and putthe pioneertrees.Third,thereform efforts forexample, besuretochange into.Lear ning t

46、o tea chEducation in or dertosolvethe problem,ifit doe s not solvethe problem, itwillform, goesthroughthe motions.To stre ngthe n theconsci ousnessof problemsa nd insiste d on problem-oriente d,pr oblem -solvi nglearni ngeducationfortraction,truly deep investigation into change,modification.Achecked

47、swi ng. Lear ning e ducationprogrammeforparty-buildi ng in ourcity a ctually propose d to focus on soluti on offuzzyideal sand beli efswaver,consci ousness,purpose ofthe party weaksense,honestyandself-di scipli neaware nessis notstrong ,depresse d,sixissue sofethi cal misconductstudy contentsspe cif

48、ic pr ogrammesforallpartymembers andlea ding cadres a bovet he county levelshal lfocus on further refinementtothe problems.Specifict o everypartymember andevery cadre,al sore quiresa com binationofact ualand controll ed,focuse d and really putyour selfin, peoplese e thing s,see ,with theirow nspecif

49、icprobl emsto learn Constituti on Partyrules,seri es,address,so preci siontofindt heproblem,laying a solidfoundation for furthercorre ctiveaction. Bto makechange.For che ckput ofproblem, throughestablishedre ctification Tai wan account,a ndtake spe cialsupervisi on,and on a ccountPIN,appr oach,insi

50、sted dosi delearn side modified,a ndthat k nowthatmodifie d, whilefocuse don put two lear na do learninge ducation rectificati onwit h graspparty ofmass linee ducation practi ce activitie s andthreestrict threereal topic e ducation problemrectification combi ned up, consolidati on e xpande d ha s ma

51、de ofrectificati on results, str onglycorrecte dforofficernotfor,and Chiandendless corre cted fourwi nd, andregulati on masses si de ofabuse s,ensurew ork advance more powerf ul,and problemsoluti on more completel y.Third,we m ust consolidate our a chieveme nts. Formorepublic,some partymembers whofo

52、cuson theoutsta ndi ng issues, combi ning conce ntrated三、自查自糾的方法和步驟此次專(zhuān)項(xiàng)治理自查工作各單位要嚴(yán)格遵循時(shí)間要求，切實(shí)保證步調(diào)一致。要根據(jù)實(shí)際，采取得力措施，把握關(guān)鍵環(huán)節(jié)， 突破重點(diǎn)問(wèn)題，工作深入細(xì)致，做好以下幾個(gè)階段工作：（ 一 ） 自查自糾動(dòng)員部署各單位要把專(zhuān)項(xiàng)治理自查工作擺上重要議事日程，按照* 公司統(tǒng)一要求和部署，切實(shí)加強(qiáng)組織領(lǐng)導(dǎo)，把此次“小金庫(kù)”專(zhuān)項(xiàng)檢查的目的、意義宣傳到位，提高本單位干部職工對(duì)專(zhuān)項(xiàng)檢查工作的思想認(rèn)識(shí)，認(rèn)真組織部署，確保動(dòng)員部署深入到位，充分發(fā)揮積極性、自覺(jué)性和主動(dòng)性。（二 ）政策鼓勵(lì)自查自糾凡自查自糾

53、的問(wèn)題，實(shí)施從輕、減輕或免予處理或處罰的政策。凡自查認(rèn)真、糾正及時(shí)的，對(duì)責(zé)任單位可從輕、減輕或免予行政處罰，對(duì)有關(guān)責(zé)任人員可從輕、減輕或免予處分。對(duì)自查出的“小金庫(kù)”，應(yīng)區(qū)分“小金庫(kù)”形成的性質(zhì)與來(lái)源，對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)產(chǎn)生重大影響的，要依照會(huì)計(jì)差錯(cuò)更正進(jìn)行以前年度損益調(diào)整；對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)影響較小的，按照重要性原則，計(jì)入企業(yè)當(dāng)期損益，并按照“小金庫(kù)”形成的來(lái)源不同，按原業(yè)務(wù)性質(zhì)發(fā)生渠道依法進(jìn)行財(cái)務(wù)、稅務(wù)等相關(guān)處理。凡在* 公司專(zhuān)項(xiàng)檢查之前，各單位進(jìn)行的內(nèi)部檢查，視同自查，對(duì)檢查出的“小金庫(kù)”采取從輕從寬處理ectificationand strengtheningthemanag ementofd

54、a ilyeducation,thespiritofreformshort ofthecompletesystem,payclose attentiontosystem implementation, really makethe partyorganizati ona nd partymembereducation and stri ctmanagement, solid.Fi nally,t heurgeworkonthe lead,besur eto pr omoteefficiency.Two education, noton education educati onal, notw

55、orkingwit hthe Centretwo, muststickar oundthe Ce nter, serving the overallsit uation,coordi nate,trulyre sult-oriente d andprom oteefficiency. Currentand future aperiod,totightlyaroundcoordinati onadva ncefoura fullstrategy layout,winni ngfullbuilt societythi s ace ntraland work overall, putcarrie d

56、outlearni ngeducation aspromote dworkof importantopportunities andpowerfulpowe r,gui de Generalmember sca dresinsisted developmentfirst pri ority,a ctiveada pted e conomic development new normal, consciouslypractice linefive big devel opment conce pt,effectivegrasp supply si destructuralreform,the p

57、artysfine style,carryforwardthetraditional Chinese virtues,pra cticing theSocialistcorevalues,vigor ously carryforwardthe spiritofJiaoYulu, HongqiCanalspirit andspiritof persistence, honesty in politics, strictstatesman,stick to the spiritual heights oftheCommunists.Fourtodevoti on,as,doplaya role in qualifying.OfficialCommunistduty.To fulfillthepartys purpose,mai ntainforthe peoplethemselves,a nd dedi cation,dev otion,maintain pioneer,pioneeri ng andenter prising spirit,a ctiveatthewell -offextra practice,make