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1.1993年国家颁发《国家公务员暂行条例》第十四章七十七条规定:“国家公务员辞职或被辞退,离职前应当办理公务交接手续,必要时接受财务审计。”2.1997年1月中共中央《关于进一步加强和改进国有企业党的建设工作的通知》指出:“认真落实企业年度审计和厂长(经理)离任审计制度。”3.《全民所有制工业企业承包经营责任制暂行条例》第七条:“实行承包经营责任制,由国家审计机关及其委
1. In 1993, the State issued Article 14 of the Provisional Regulations on State Civil Servants, which stipulates: ”When a state civil servant resigns or is dismissed, he shall go through formalities of official transfer before leaving his post and accept financial auditing if necessary.“ 2. In January 1997, The Central Committee’s ”Notice on Further Strengthening and Improving the Party’s Construction in SOEs“ states: ”Seriously implement the annual auditing of enterprises and the auditing system of leaving the factory (manager).“ 3. Provisional Contract-Responsibility System for Industrial Enterprises under the ownership of the People’s Republic of China Article VII of the Regulations: ”The implementation of contract management responsibility system, by the state audit agencies and their appointments