紫金矿业环境会计信息披露分析

紫金矿业环境会计信息披露分析 摘要 任何时期任何国家，经济的发展难免要以环境的污染为一定的代价。伴随着我们国 家工业化的推进经济的发展，各种污染问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 的不断曝光和环境恶化的不断加剧,环境污 染问题也越来越受到人们的关注。纵观发达国家的发展历程，几乎是以我们赖以生存的 地球环境为交换的。作为支撑国家经济发展的支柱，企业理应担负起环境保护方面应尽 义务。因此，对于重污染行业的企业环境会计信息应该被进行相应的披露，使得企业的 管理人以及公众能够通过企业的财务报表更好的了解到相关方面信息。不仅仅是对企业 其本身有长远发展的需要，更是对社会、对环境、对经济都有着重要意义。考虑到既要 青山绿水，也要企业健康发展，效益最大化。 综上所述，在参考了国内外的相关研究成果之后，本文就我们国家的重污染行业会 计信息披露的现状和原因作出了分析，并就如何提高我国的重污染行业环境会计信息披 露水平作出了建议。 关键词:重污染行业;环境会计信息;披露 Abstract Any time in any country, economic development will inevitably a cost for environmental pollution. Along with our country industrialization to promote the development of economy, various pollution problems increasing continuously exposure and environmental degradation, environmental pollution is becoming more and more get the attention of people. As the main body of national economic development, the enterprise should shoulder the responsibility of the environmental protection. Heavy pollution industry, therefore, for the enterprise environment accounting information disclosure should be accordingly, make the enterprise managers and the public can better understand through the enterprise's financial statements to the relevant information. This is not only to the enterprise itself, the environmental protection and economic development of the society as a whole is of great significance. After reference the related research both at home and abroad, this article on the accounting information disclosure of heavy pollution industry of our country has made an analysis of current situations and reasons of the heavy pollution industry and on how to improve our country's environmental accounting information disclosure level has made a suggestion. Key words: Heavy pollution industry;Environmental accounting information; Disclosure 目录 一、环境会计信息披露及重污染行业概述 ........................................ 2 (一) 环境会计概述 ......................................................... 2 1. 环境会计概述 ...................................................... 2 2. 环境会计信息披露的基本原则 ........................................ 2 3. 国内外研究现状 .................................................... 4 二、紫金矿业环境会计信息披露分析 ............................................ 5 (一) 紫金矿业环境会计信息披露 ............................................. 5 1. 紫金矿业概述 ...................................................... 5 2. 紫金矿业环境会计信息披露情况 ...................................... 5 ...................................... 6 3. 紫金矿业环境会计信息披露情况 (二) 紫金矿业环境会计信息披露的不足及原因 ................................. 8 1. 环境会计信息披露的实用性较低 ...................................... 8 2. 环境会计信息披露的内容不全面 ...................................... 9 3. 环境会计信息披露的形式不 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 ...................................... 9 ) 紫金矿业环境会计信息披露存在问题的原因分析 ........................... 9 (三 1. 企业领导层对环境会计信息披露的重视程度不够 ........................ 9 2. 企业社会责任观的缺失 ............................................. 10 3. 缺乏完善的相关法律法规和会计准则 ................................. 10 4. 缺乏对环境会计信息的第三方审计 ................................... 10 三、对改善重污染行业环境会计信息披露现状的相关建议 ......................... 10 (一) 强制披露与自愿披露相结合 ........................................ 10 (二) 建立健全法律、法规体系及环境会计准则 ............................ 11 (三) 建立企业环境会计信息公开系统 .................................... 11 参考文献 ................................................... 错误～未定义书签。 致 谢 ..................................................... 错误～未定义书签。 1 一、环境会计信息披露及重污染行业概述 (一) 环境会计概述 1. 环境会计概述 环境会计即绿色会计，即依照法律条款，以货币为等价物来计算出环境污染、开发、防治所耗成本，同时对环境在开发和维护时所产生的效益进行计量与列报，从而使得企业可以全面地评价环境问题对其财务业绩如何产生效应以及产生种种效应的一门新兴学科。 环境会计信息披露由政府和企业共同组成，而不单单指企业披露就可以了。政府披露是指政府出台法律法规以保证公众对企业环境污染信息有明确了解。而企业披露则是指将企业生产过程中和环境有关一系列活动以数据信息的形式展示于公众面前。二者共同构成了这一概念。 作为环境会计的一部分，其整体目的和环境会计所要达到的目的相同，即为政府、债权人和投资者等各利益相关者提供企业执行社会责任的相关具体情况，以便信息使用 2. 环境会计信息披露的基本原则 (1)相关性原则 对于环境会计信息来说，其相关性是指由于环境问题产生的会计信息要与利益相关者的需求相关。 (2)可理解性原则 可理解性是指环境会计信息披露的信息不仅要有完整的内容，更要保证信息使用者能充分理解披露的内容。会计信息披露的内容应该包含环境财务要素的信息、企业环境绩效信息在内的一切环境信息，披露的内容要通俗易懂，对于其中出现的专业术语应该有解释说明。 (3)可靠性原则 同传统的会计信息可靠性判断方法相当，环境会计信息的真实性同样依靠企业业务发生的情况和价格的高低来判断，并通过信息的产生过程加以辨别。 (4)强制与自愿相结合的原则 2 当前我国企业还缺乏良好的社会责任感，多数企业在披露会计信息时依仗会计信息的不对称性并不完全对外公布其对环境产生不利影响因素的信息，这就导致我国在进行环境会计信息披露时必须实行强制与自愿披露相结合的原则。 近些年来,环境污染环境问题愈发凸显，雾霾、水污染等问题纷纷走进公众的视野，环境污染问题已经成为每个中国人都无法忽视的问题。改革开放以来，我国的经济确实有了飞速的发展，但在谋取了高额利润、提高了物质生活的同时，我们也在承受着各种各样的负面影响，首当其冲的就是日益严重的环境污染，人们的生活环境和气候日趋恶劣。近几年来我国大部分地区气候季节性反常,全国各地自然灾害频发,都是最好的证明。不论是大小企业，凡是对环境有较大影响，都应当担负起这些环境问题，在享受企业利益的同时担负起治理污染责任。 环保起始于上世纪七十年代的发达国家，环境会计的产生也源于环保热潮，其中环境会计信息披露更是首先由此机会进入了研究范畴。欧美等发达国家制定一系列政策、法律用以对会计信息披露加以规范。诸如法国等欧洲国家更是有明确法规要求就环境数据在报表中详细的列明。经过多年的发展，发达国家已经有一套较为成熟的法律法规使得政府能够在企业的环境会计信息披露方面占据主导的地位，而我国环境信息披露的研究起步较晚,目前还没有形成一套较为完善法律体系机制来主导企业如何披露、怎样披露，但总体上来说还是取得了些成果。 企业作为支撑经济的重要力量,运营销售过程中不断损耗着各种能源、资源的同时也不断产生废弃物、污染环境，因而一面在为建设美好社会坐着巨大贡献的同时也在破坏我们赖以生存的家园。面对这一污染问题，企业作为污染环境的罪魁祸首，必须要为其行为买单，尽到应尽的社会责任。企业在追求巨大利润的同时也应兼顾保护环境和控制污染,实施可持续发展战略是解决经济发展与环境保护之间矛盾的不二选择。 公众和政府要监督企业是否履行了环保的责任或是是否最大程度上的履行了环保的责任，环境会计信息的披露便是最重要的途径。环境会计信息的披露可以帮助广大报表使用者了解到更多有关资料，近些年我国政府也不断采取有效地措施来推动企业进行环境会计信息披露。 披露环境会计信息不仅能够帮助政府有效地通过企业管控来控制环境污染问题，同时有助于促进企业履行自己的环境责任，为企业长久生存提供环境，为企业赢得公众好感度。因此，环境会计信息的披露对于我国生态建设和经济增长有着深远影响，这也是进行其信息披露意义之所在。 3 3. 国内外研究现状 环境问题和会计领域的关联起始于上世纪七十年代，联合国于1972年召开的人类环境会议上,就有专家提出了环境问题和企业会计信息的关联，直1989年,联合国会计领域的专家们所组成的团体接受了世界银行提出的建立一套环境辅助账户的提案，时隔一年后组织的国际会计报告 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 政府之间专业研究组的第九届会议首次表示企业应该在其年度财务报表中有相关的信息数据显示，这标志着环境会计信息数据需要在报表中又说涉及的问题的开始 加拿大在环境会计这一领域方面的问题研究起步较早，在理论和实务上加拿大一直处于领先地位。特别是在环境会计和环境审计方面,通过大量的时间付诸研究与实践,加拿大会计协会做出了大胆的尝试。先后出版了包括《环境审计与会计职业界的作用》在内的多份研究报告。在此基础上，加拿大特许会计师协会制定了一一系列相关准则,要求上市公司需在财务报表中披露有与环境成本和环境负债相关的问题,并规范了如何披露的细节。 发达国家中,美国在该领域也一直处于世界前列，有相当完整的理论及具体的实施措施，并在该会计领域拥有了相对健全的信息披露体系框架。美国其信息披露学术探讨主要包括环境成本与环境负债两个方面，从1970年起，政府陆续就颁布了一系列法律法规用以规范环境会计信息披露,1975年美国有关会计委员会发布了相关会计事项处理意见，对于如何对污染问题、如何保护环境问题的处理给出了具体意见。 在亚洲，日本环境会计信息披露的研究起步虽相对于其他美国英国等国家，但从1997年开始，日本开始逐渐关注环境会计，并投入了较大的人力物力，这样高度重视下，使得其本国关于信息披露迅速发展。二十世纪末，日本就已经对环境保护提出了有关规范，其中规范环境会计在实物的应用。这是其环境会计框架形成的起点，次年发布了有关会计说明指南，说明了环境保全成本体系，《指南》也随后成为该国的首份官方性环境会计方面的报告指南。日本的很多会计学术专家和团体也在环境会计信息领域作出了研究贡献，比如山上达人的《环境会计的构筑》、多田博之的《初级环境会计》等。 我国在环境会计领域研究起步比较晚，环境会计信息披露也是在其一边不断发展中产生，一边研究中进行，。在我国二十世纪末,葛家樹和李若山的著名作品“绿色会计理”第一次面向国内系统的论述了发达国家的环境会计，这也是我国在该会计领域方面研究起始。有的学者分析揭示了大部分企业披露方式都是属于内部年度总结报告中的一项内容,并非面向外部公众，因而我们所看的报告质量与范围并不高，没有一个统一的界定。 4 孟凡利于次年在《环境会计研究》一书中就环境会计术语界定、目标、假设、原则以及构建相关信息系统等多方面进行了全面深刻的阐述。 有学者在对6家中美上市公司环境信息披露有所研究对比，他发现这六家公司全部都是重污染的排头兵，总结出不同的国家因为其具体信息披露要求不一致，导致在环境会计信息披露中发生了迥然不同的结论，并就这所得出的研究结论给出了进行审计解决建议。 我国政府在不断参考这些研究成果并结合实际情况之后，制定了相应的环境保护法等一系列的法律，从立法上入手来治理环境污染。我国政府出台了清洁生产促进法，列出了污染情况严重企业名单，并指出在册企业必须按照政府有关环保相关部门的要求来公开发布其详细污染排放的相关情况，就不履行企业给予一定的惩治与惩罚决定。在此之后，政府又接连出台了一系列的法律对重污染行业和上市企业的环境会计信息的披露作出了各项规定。 二、紫金矿业环境会计信息披露分析 (一) 紫金矿业环境会计信息披露 1. 紫金矿业概述 紫金矿业(证券简称:紫金矿业，)是中国最大的一家黄金生产企业、第二大矿产铜生产企业、 第三大矿产锌生产企业和中国控制金属矿产资源最多的企业之一，位居美国《福布斯》2014年度全球2000强企业第1390位、全球有色金属企业第23位、全球黄金企业第4位，财富“2014年中国企业500强”第117位。2008年3月，核心企业——紫金山金(铜)矿被中国黄金协会评为“中国第一大金矿” 纵然紫金矿业在其成长的道路上越来越辉煌，近年来，虽然在环境保护上已经走上了致力于环保的企业，但是环境污染部分问题任然存在不可轻视。例如由于没有通过“绿色证券”的环境检查，几乎要与公司在A股市场上上市失之交臂;曾经给该企业所在地区生活饮用水带来污染，导致水中生物大多数死亡，引起该地区居住居民的不满;曾经被环保部门点名列为有相当严重问题的环境污染上市企业之一，紫金矿业企业在环境保护问题的历史上可谓劣迹斑斑，始终没有认真对待这一问题。 2. 紫金矿业环境会计信息披露情况 根据我国相关环保部门提供的环境保护指南中明确指出，上交所与深交所A股市场 5 对环境有严重影响污染企业，都必须按照规定的时间向社会广大公众提供企业环境信息，特殊情况如重大突发的污染事件发生，一定要在一天内向外公布有关资料及数据，并迅速的公布暂时性环境 检测 工程第三方检测合同工程防雷检测合同植筋拉拔检测方案传感器技术课后答案检测机构通用要求培训 报告。紫荆矿业身为金属矿产企业，在我国规定的工业污染源中11个重污染行业其中之一，依照企业社会责任、利益相关者等理论理论每一年度都应当披露有关的环境信息。本文以该企业2013——2014年度的会计报表、社会责任报告以此为根据，来分析研究该企业的披露方式及有关内容 紫金矿业2012——2014年环境会计信息披露方式见表2——1。 根据表中数据得出，紫金矿业每一个会计年度都会对外披露环境会计信息，而且披露的内容不断丰富，增加了披露的方式，内容上也不断扩充。 表2——2 2013年有色金属上市公司环境会计信息披露方式 在我国的上市公司环境评价汇报数据中发现，仅有少数的上市的公司对外主动地披露环境会计信息，公布责任书、报告书的企业却寥寥无几。绝大多数的企业都忠实于采用年度会计报表的形式向外公布其环境信息。紫金矿业也是近两年才开始采用环境报告书的形式对外公布其环境信息 3. 紫金矿业环境会计信息披露情况 以每年的会计年报的形式向外公布环境会计信息，不可否认的是公布的信息越来越详细，数量也在逐年增加。尤其在“7 •3” 事件之后，对外公布了由该事件引起的相关经济的损失、该事件发生后的具体的救济措施及后续处理和相关的处罚罚款。此后的近几年，除了披露“7 •3”事件的善后救济措施及相关处理外，注重了生态的保护， 6 不但公布了环境保护目标，还增加了技术性的措施使用状况，企业所在地对当地环境有何影响，如何处理污染、工业废弃物等项目。除此之外，增加了会计科目如占有自然资源所需要的补偿款项、开采矿山对当地植被的补偿款项等科目，但是金额不多，不足以直接从报表中看出。 从2012~2013年的会计年度报表中显示，该企业未对环境会计有关事项单独的罗列公示，于此相关有关会计科目也是少之又少，根据该份报表很难看出该企业环境影响在财务中体现，从而没有办法了解该企业具体营业情况。 根据各个上市公司2013年有色金属企业的年度会计报告，我们看出在懂事会报告中对外公布信息其涉及的主要信息是环境风险问题，然后才是环境保护的目标，也没有透露任何与财务相关联信息。更多的企业选择不直接显示环境信息，仅仅通过附注等简单的罗列。 表2——3 表2——3是紫金矿业依照相关的会计理论对外公布的每一年度的责任报告，对外公布该企业应该尽到的有关义务。从该表中可以看出，该企业所披露环境信息越来越少，尤其在“7 •3”事故之后，也没有具体的财务数据，由此得出，责任报告书并不是该企业选择对外公布环境信息会计方式。 不仅仅是紫金矿业，其他上市企业在对外公布的环境报告书环保信息中，我们都能看出各个不同的公司其对外公布的内容也不尽相同，各有侧重，总体而言公布环境信息都以对自身有利为主要目的，美化了该企业在环境保护中所做的贡献。 7 表2——4 上表为紫金矿业的环境报告书，从上表中我们可以清楚看到该企业的报告书分为三大板块，内容也没有明显的差异性。主要对外公布了公司环保理念、目标等文字性信息，至于有具体数据信息却少之又少，主要以环保技术开发、自然资源整合运用及相关投入这些项目是有财务数据。至于环境成本、污染废弃物排放费、有关学习费都没有单独的罗列，用了极少笔墨来说明。 从以上三种环境会计信息对外公布方式来看，关于财务数据信息少之又少，大多为语言文字说明，没有实际作用，导致我们不能直接看出该企业运营对财务影响，更加无法全面了解与环境相关成本与收益。 (二) 紫金矿业环境会计信息披露的不足及原因 1. 环境会计信息披露的实用性较低 在环境会计中，由于自然资源等项目并不能完全用货币来进行计量且目前对于非 货币化信息还缺乏确定的计量方法，导致公司披露的环境会计信息过于定性化。而 且许多公司在选择披露的环境会计信息时，一般都会选择一些无关紧要的信息，这 些信息通常缺乏对事项产生的影响进行解释说明，并且缺乏对环境投资的专项分析。 这就造成了公司的环境会计信息对于信息使用者而言使用价值有限，实用性较低， 8 相关性和可靠性也大大降低。 目前，在我们国家涉及污染较严重的一些行业所披露的环境方面的一些特定方面的会计信息主要用于对污染的治理和国家宏观环境的管理，并没有兼顾其他利益相关者对此的使用需求，造成这些公司的相关财务报表中对环境会计信息的披露过于笼统，对有关定量信息缺乏具体描述，很大程度上降低了环境会计信息披露的实用性。 2. 环境会计信息披露的内容不全面 多数公司的环境会计信息，只集中对一项或几项内容进行披露，并不是按照国家有关部门的要求自愿地进行环境会计信息披露。往往由此导致了环境会计披露的信息内容不够全面。此外，目前我国企业尚未通过开设单独的会计账户对于资产、负债、成本等与环境问题有关的内容进行反映，无法体现环境会计信息内容的全面性。 并且，环境会计披露的信息也主要以货币性形式的信息为主，往往这些环境信息的都是较易获得的。 3. 环境会计信息披露的形式不规范 在我国，企业在进行环境会计信息的披露时方式方法各样，不同公司披露的内容、方式都不相同，这就使得在比较公司的环保情况时缺乏等同的依据，使得企业所披露的信息丧失了可比性。 尽管我国重污染行业主动进行环境会计信息的披露的企业越来越多，但其总体披露水平相较于其他国家还是处于一个并不理想的水平。 各企业对信息的披露形式各不相同，也未制定统一的报告制度，以便能在审计时及时发现问题并有效解决问题，另外审计人员在制定审计 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 时，也应询问企业管理层的意见，提高审计工作的针对性。 (三) 紫金矿业环境会计信息披露存在问题的原因分析 1. 企业领导层对环境会计信息披露的重视程度不够 在我们国家，对于许多企业来说，披露环境会计信息是一个全新的概念，很多企业并没有环境会计信息披露的经验，这也导致很多企业领导只考虑公司效益而忽视了企业的可持续发展，对环境会计信息缺乏披露的意愿。另一方面，在激烈的市场竞争中，企业也要应对巨大的压力，环保方面的支出无疑会增加企业的成本带来更多的压力。这就导致企业的领导层不愿考虑企业在环境保护方面的问题，使得企业缺乏保护资源和环境方面的意识，参与环保事业的积极性不高。 9 2. 企业社会责任观的缺失 在缺乏有力的强制措施和严格的监督环境的情况下，很多企业不会主动地去承担其 社会责任，这就导致多数企业不愿意对环境信息进行披露，即使被动披露了也是使 用定性信息过多并以正面信息为主，造成披露的信息不能让使用者和一般公众所相 信。容易引起企业对社会责任的逃避。可以这样讲，企业缺乏环保意识和社会责任 感是目前我们国家环境会计信息披露存在诸多问题的根源。 3. 缺乏完善的相关法律法规和会计准则 我国重污染行业环境会计信息披露缺乏完善的法规和准则主要表现在这样两个 方面:1、环境信息披露法律法规不健全;2、缺乏环境会计披露的会计准则 。 由于我国在研究企业环境会计信息方面的起步较晚，尤其是重污染行业，我国关于 环境信息披露的法律法规还不够完善，并且其中的强制性规定较少，也没有规范信 息披露的内容、形式和要求，导致企业在披露环境会计信息时具有随意性，内容分 布较散。 4. 缺乏对环境会计信息的第三方审计 目前尚未有详细的规范准则来审计环境会计信息方面的披露情况，按照现有的审计 执业体系而言，对环境会计的审计业务做不到全面的规范。由于我国环境会计信息 披露的审计执业体系的不规范，导致注册会计师在环境会计信息披露的审计方面的 无法达到高水平的执业，这也导致重污染行业的环境会计信息的真实性缺乏公信力， 也从一定程度上纵容了企业环境会计信息披露的混乱。 三、对改善重污染行业环境会计信息披露现状的相关建议 (一) 强制披露与自愿披露相结合 要想提高我国环境会计信息披露的水平，在参考其他国家的成功经验的同时更要充分考虑我国的国情，政府应通过出台相关政策并充分利用各类媒体来宣传环保的重要性，促使企业和公众都树立正确的相关理念，促进企业主动进行环境会计信息披露,承担起环保责任。此外，为了提高我国环境会计信息披露的质量,加快其披露发展的速度,应将自愿披露与强制披露结合。政府应制定一系列针对性的奖惩措施来激励企业进行主动披露，从根本上确保披露信息的质量。 10 (二) 建立健全法律、法规体系及环境会计准则 虽然我国相继出台了不少环境会计领域的相关法律法规，但就我国目前的环境会计信息披露状况来看，我国目前的相关法律法规还不够完善。环境会计信息的披露在法律中没有较高的地位，相应的执行和监督缺失，为此，应该完善有关法律，提高环境会计信息在有关法律中的地位。 (三) 建立企业环境会计信息公开系统 企业外部媒体、公众的监督也在很大程度上促进着环境会计信息的不断披露。但即便运用了独立环境报告进行披露,对于这些信息需求者并不是非常合适,建立必要的环境会计信息公开系统是公众得以有效对环境会计信息披露进行监督的不可缺少的途径。目前,我国已基本建立起环境统计与环境会计信息监测系统,但该系统揭示的是河流、大气、土壤等污染状况的生态环境会计信息。虽然这个检测系统可使社会各界公众充分了解我国生态环境的实时情况,但这样并不能使污染状况直接联系到各个企业,所以应该进一步建立企业的环境会计信息公开系统。 五、 结论 重污染行业环境会计信息的披露具有重要的意义，它不仅对生态环境有着重要的影响，更是对一个国家经济的持续发展有着重要的作用。结合国内外有关环境会计的研究，可以看出我们国家的环境会计信息披露尤其是重污染行业环境会计信息的披露和发达国家还是有着很大的差距。联系我国重污染行业环境会计信息的披露的现状，并就所收集的数据通过统计软件进行数据分析之后，可以对我国环境会计信息的披露有更为直观准确的了解。这样为如何改善我国的环境会计信息披露提供了了大致的方向，概括来说就是要提高企业的自身意识和公民的监督意识的同时要健全法制机制，在此基础上建立企业的环境会计信息的公开系统也是非常必要的。本文在借鉴其他国家先进制度的同时结合我国的现实企业情况，探讨了我国重污染行业的环境会计信息披露问题。 环境会计信息的披露将是我们国家经济与环境协调发展的必经之路，没有企业可以逃脱其中。一个企业如果想做大做强，必然会面面俱到，在兼顾经济利益的同时也会考虑到环境影响，做一个有道德的企业，就必须披露有关环境信息。如何建立好我国环境会计信息披露体系，这不是一个简单的问题，在建立的过程中可能需要大量的人力物力来协调配合完成，不仅仅是企业自身就可以解决的问题，更需要政府的政策支持，广大社会群众的监督，互相督促，不断完善。 11 参考文献 [1] 王军会,寇娟娟,张西乾. 重污染行业环境会计信息披露问题研究——以山东省上 市公司为例[J]. 会计之友. 2012(31) [2] 李秋. 低碳经济背景下环境会计信息披露模式探讨[J]. 财会月刊. 2012(05) [3] 李红,陈东升. 基于环境权的环境会计信息披露[J]. 会计之友. 2011(13) [4] 李勤. 谈完善我国企业环境会计信息披露[J]. 财会月刊. 2010(36) [5] 沈洪涛,程辉,袁子琪. 企业环境信息披露:年报还是独立报告?[J]. 上海立信会 计学院学报. 2010(06) [6] 何丽梅,李世明,侯涛. 基于企业社会责任报告视角的上市公司环境信息披露统计 分析[J]. 财会通讯. 2010(26) [7] 秦嘉龙,吴玉芳. 环境会计信息披露探究——以青海省上市公司为例[J]. 会计之 友(下旬刊). 2010(08) [8] 梁汝新. 企业环境会计信息披露模式的构建[J]. 内蒙古科技与经济. 2010(14) [9] 沈洪涛. 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The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen 15 party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations 16 repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth 17 Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political 18 Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision 19 of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and 20 to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on 21 a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a 22 total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > 23 real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption struggle of the latest achievements. < rule > the party's eighteen years 24 implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of the party constitution consciousness, maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, 25 exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should 26 be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective 27 convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts 28 of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application 29 of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of principles. There is no doubt that shall, in accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation 30 made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give 31 expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental 32 organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post 33 processing, constitute violations, in accordance with the relevant provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in 34 the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in 35 the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management 36 of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, 37 around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in simple "one 38 size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are 39 relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative technique removed the "personal" in violation of the provisions, content and not to change the original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < 40 new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform 41 comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation 42 of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth mentioning is, > < Regulations in Article 150 43 about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily 44 blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres 45 should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic life and debriefing honesty responsibility, such as Real to the party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection 46 with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace 47 with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection and supervision organs and cadres to the < code > and < > as the deepening of 48 the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline 49 must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be 50 held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be strict discipline, discipline must be punished, and severely punish the acts in violation of rules and regulations. 51