审计定性与处罚8-外资部分（Audit, characterization and punishment, 8- foreign investment）.doc

审计定性与处罚8-外资部分（Audit, characterization and punishment, 8- foreign investment） Audit quality and punishment Eight. Foreign investment Catalog 1. false impersonator loans from international financial organizations 2. misappropriation of funds 3. misappropriation of project funds 4., matching funds are not implemented or not in place 5. fictitious investment expenditure 6., squeeze the project investment (outside the project, crowded projects, old projects, the date of arrival, etc.) 7., illegal lending project funds 8. improper procurement of materials and equipment (including procurement procedures, irregularities, procurement, supplies, equipment, untimely, unsuitable, uneconomical) 9. unplanned investment (including over design or budget estimate, over scale, over standard, over investment) 10., misappropriation, misappropriation, owing on the loan quasi backup 1. false impersonator loans from international financial organizations On the basis of qualitative: China and the international financial organizations or foreign governments signed a loan agreement (AID), the Ministry of Finance and the provincial government signed with the municipalities and provincial level lending agreement (the same below), the specific provisions of the relevant project management. On the basis of punishment: audit on the loan projects of international financial organizations audit guideline (trial run foreign No. [1999]5l) of article l of the false claim of international financial organizations loan fund should instruct the project units will finance department store impersonator transfer of funds, for the international financial organizations, or by the project unit by extracting qualified documents. Seventh issues, the huge amount of serious and adverse effects, or because of corruption, profiteering, errors caused heavy losses and waste, should give notice of criticism, and suggested that the relevant departments to investigate the relevant leaders and responsible according to law;