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20:59:55",11,"国企离任审计拟移送应对十问十答","\u002Fuploads\u002F2026\u002F10\u002F26\u002F246d2ec8-59b2-491c-bc5f-84a3cf4fdd0d.jpg","\u003Cp style=\"text-align: center;\">\u003Cbr>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">国企项目负责人离任审计发现旧项目损失，并拟移送问题线索，不能直接据此认定犯罪或者判断一定留置。需要分别核查本人身份与职责、实际履职、损失计算，以及行为和损失的联系。没有收钱、经过集体决策、已经离任，都应放回具体事实判断；积极整改和追偿也不自动消除既往责任。现在可以先咨询律师，依法整理审计问题、任职分工、审批与风险处置材料，为反馈和谈话作准备。审计线索移送、监察立案、移送检察院审查起诉是不同阶段，律师工作权限随阶段变化。本文结合现行规则、最高人民法院公布案例和成安律师团队相关案件，帮助本人及家属核实问题、准备材料，并明确下一步可以依法做什么。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>适用人群\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">1. 离任审计正在征求意见，旧项目被指出损失或违规问题的国企项目负责人。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">2. 已被告知拟移送或者已经移送问题线索，准备接受核查、谈话的相关管理人员。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">3. 需要协助整理合法持有材料、判断当前服务需求的近亲属。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>一、审计说要移送，是不是我已经被立案了？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">不能这样判断。拟移送、已经移送问题线索和监察立案，应当分别确认。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国监察法》第三十七条规定，审计机关等国家机关发现相关职务违法犯罪线索，应移送监察机关依法调查处置。线索接收之后还涉及分类处置、核查等程序，不能把移送通知当成立案决定。国家审计、内部审计和第三方审计的反馈安排也可能不同。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">现行监察规则将线索处置与立案调查分别规定，说明程序不能仅凭一句“要移送”推断。本人应根据已收到的通知及依法告知的信息核实当前阶段。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">先核对审计主体、报告版本、拟接收机关、通知内容和收件日期。把口头获知与已经收到的书面信息分开，下一步确认对方具体要求说明哪项本人事项。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>二、项目确实亏了，但我没收钱，也可能有刑事风险吗？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">可能。国有公司人员严重失职或者滥用职权造成法定严重后果，并不以收受财物为必要条件。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国刑法》第一百六十八条要求审查主体、严重不负责任或者滥用职权、损害后果及因果关系。是否收钱是重要事实，却不能代替履职责任审查。相应地，存在项目亏损，也不足以单独证明构成犯罪。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">最高人民法院2026年6月18日公布的刘某案，将违反必要决策程序、未核实尽调材料、未积极处理投后风险等行为与损失联系起来评价。该案另有贪污、受贿犯罪，不能把其数罪并罚结果直接套用。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">整理当时有效的投资、审批和监管制度，标明本人应做什么、实际做了什么。下一步将审计指出的具体行为与制度要求逐项核对。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>三、项目是集体研究通过的，为什么还要查我？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">集体决策不当然免除个人责任，也不意味着每名参会人承担同样责任。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国监察法实施条例》第四十七条要求，对集体违法决定或者违法行为中负有责任的领导人员和直接责任人员中的公职人员，依法追究法律责任。需要区分方案提出、信息提供、表决、执行和监督，核查本人实际作用。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">刘某案中的一个问题是未经董事会必要程序擅自确定拟投资企业。它说明决策过程有审查价值，但不能反推“只要经过董事会就绝无风险”。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">将会议纪要与上会材料、风险提示、表决情况及后续执行记录对应。曾有异议的，提供当时的真实记录或可核查线索。下一步说清本人在哪个环节参与了什么，不补造反对意见。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>四、我只在文件上签过字，会不会让我承担全部损失？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">签字需要认真说明，但不能脱离文件内容和职责范围，直接据此认定全部刑事责任。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">应核对本人签的是工程量确认、业务审核、支付审批还是最终决策，还要核查按职责应审查什么、当时掌握什么信息、是否违反相关要求。不能仅说“签字是流程”，也不能将所有签字视为同一种行为。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">成安律师团队王某某滥用职权案围绕职权依据、履职程序、因果关系和损失认定展开审查，法院最终判决无罪。该案可说明职责与行为需要具体核对，不能保证其他签字人员得到同样结果。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">依法保存完整文件及附件，标明签署日期、审批栏含义和流转情况。下一步核实签字时可以接触到哪些材料、是否已经收到风险提示。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>五、审计列的项目总额，就是我的涉案损失吗？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">不能直接画等号。总投资、未回收款项、账面减值和刑事评价中的损失，需要分别核查。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">应审查金额依据、计算时点、现存资产、已回收款项及是否重复计算，并依相应刑事规则认定。存在债权或担保，不当然说明没有损失；损失金额被调整，也不当然解决本人是否违法履职的问题。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">王某某案的审查内容包括损失认定及因果关系，说明损失是需要检验的事项。对本人而言，应将“金额是否准确”与“哪部分后果与本人行为有关”分别核对。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">将损失附表对应到合同、付款、结算、回款、担保和追偿记录，列明具体争议。下一步由律师评估哪些属于事实核对，哪些需要财会或评估等专业协助。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>六、旧项目是前任留下的，或者损失在我离任后发生，还要查我吗？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">仍可能核查。应分别看风险形成、本人接任、风险暴露及离任交接等时间，确定本人实际职责。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">项目由前任启动，不当然排除接任后的监管责任；损失在离任后显现，也不当然排除此前行为的影响。反过来，不能把他人在本人离任后实施的行为，未经分析并入本人责任。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国监察法》第四十三条要求全面收集有无违法犯罪及情节轻重的证据。王某某案对因果关系的审查提示，损失与任职时间重合不能代替对实际原因的查明。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">制作任职、审批、付款、风险提示、处置和交接时间线，为每个节点标出原始记录位置。下一步核实本人在哪段时间有权、有责采取何种措施。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>七、移送以后纪委监委会找我谈话吗，会不会直接留置？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">可能要求说明情况，但谈话和留置需要分别判断，不能从移送一项事实预测结果。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国监察法》第二十四条要求：涉嫌严重职务违法或者职务犯罪，已掌握部分事实及证据，仍有重要问题待查，并具有案情重大复杂、可能逃跑或自杀、可能串供毁证、可能有其他妨碍调查行为等法定情形之一，经依法审批，才可以留置。没有串供行为，也不等于排除其他法定情形。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">刘某案公布的是实体犯罪与裁判结果，不能用它推断审计移送后的留置概率。当前应直接依照法定条件评估。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">保存合法收到的通知，核实到案要求和已告知事项；谈话时如实说明亲历事实及记忆边界。下一步按要求配合，不通过找相关人员统一说法来准备谈话。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>八、审计写错了事实或者金额，我现在还能提出意见吗？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">可以通过适用程序提出具体、有依据的意见。先确认审计类型、反馈主体和实际期限。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国审计法》第四十四条规定，被审计单位自接到审计组的审计报告之日起十日内送交书面意见。这针对审计机关开展的特定程序，不能直接套作所有内部审计、第三方审计中个人的统一期限。项目负责人应核对具体通知和适用制度。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">审计法第四十五条规定，审计机关对审计组报告及被审计单位意见一并研究。已出正式报告或已移送的，也应区分当前可以采用的说明、补充材料及相应处理途径。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">每项写清原表述、正确事实、对应依据和请求核查事项，保存提交清单及依法可保留的接收记录。下一步先核准收件时间和反馈路径，不只作笼统否认。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>九、我现在补钱、整改或把款追回来，能不能不追究了？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">依法挽损、整改值得开展，但不能承诺因此不追责。其作用应结合具体行为、损失认定规则和补救情况评估。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">对已经发生的行为，事后补救不自动消除刑事责任。补款还要核实资金来源、支付对象、款项性质和授权依据；不能为了消除账面缺口而虚构回款或者安排资金循环。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">最高人民法院刘某案将为掩盖问题而擅自修改投资协议列为相关事实。该案提示，真实止损措施与掩盖既往问题的操作应当区分，不能把修改文件称为整改。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">保存追偿授权、催收、诉讼执行、实际回款和处置凭证，说明形成时间与真实用途。下一步在权责清楚的基础上评估追偿、整改或赔补方案，不以私下付款换取不移送承诺。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>十、现在还没进刑事程序，找律师具体能帮什么？\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心判断】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">可以先咨询。当前可重点评估风险性质，核对职责与损失，协助整理审计意见和真实说明材料。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【法律要件与责任边界】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">监察调查阶段的咨询不能等同于刑事侦查阶段的辩护权限。现行监察制度未建立同样的律师会见、阅卷机制，不能承诺凭委托就进入谈话或调阅监察案卷。移送检察院审查起诉后，再依法开展辩护委托、会见、阅卷及提出意见等工作。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【案例与专业书籍论据】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">王某某案体现了职责、履职程序、损失与因果关系的审查价值。这些事项可在前期依法整理，但不能把其他案件的无罪结果作为本次咨询的结果保证。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【本人及家属应当核实、保存和整理的具体材料】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">初次咨询准备审计问题原文、任职分工和关键时间线。与律师确认本次需要解决的具体争点、材料缺口及反馈安排。下一步按约定补充材料，不要求家属取得其无权接触的全套案卷。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>当前阶段与工作对照\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Ctable style=\"width: auto;\">\u003Ctbody>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">所处阶段\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"154\">需要核实\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"173\">律师可评估的工作\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"162\">本人或家属配合\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">审计征求意见\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"154\">审计类型、问题及期限\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"173\">事实与金额异议、意见整理\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"162\">提供通知和真实履职记录\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">已出报告或移送线索\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"154\">移送事项、接收机关\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"173\">责任梳理、补充说明路径\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"162\">整理问题与材料对应关系\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">监察调查\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"154\">已告知事项及措施\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"173\">风险咨询、合法材料支持\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"162\">如实陈述，依法保存材料\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">移送审查起诉\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"154\">正式移送及接收信息\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"173\">依法会见、阅卷、提出意见\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"162\">办理委托，衔接已有材料\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Ch1>\u003Cstrong>与本题对应的材料清单\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp>\u003Cbr>\u003C\u002Fp>\u003Ctable style=\"width: auto;\">\u003Ctbody>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">材料类别\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">具体材料\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">核实用途\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">保存或整理提醒\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">审计信息\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">通知、报告、问题附表\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">阶段、事项、反馈安排\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">区分版本，标明收件日期\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">任职分工\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">任免、授权、岗位职责\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">本人责任范围\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">使用行为时有效的文件\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">决策审批\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">上会材料、纪要、审批附件\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">参与过程与当时信息\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">保留完整上下文\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">项目资金\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">合同、付款、结算、回款\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">金额及损失计算\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">逐笔对应，不只给汇总数\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">风险处置\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">预警、报告、催收、追偿\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">是否履职及补救经过\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">标明形成时间、接收对象\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"98\">离任交接\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">交接单、遗留事项、后续记录\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">时间与责任衔接\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"170\">单位档案通过合法渠道核查\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">尚不能合法取得的材料，先记录名称、保管单位和拟核实事项；不要越权复制涉密文件，或者将全部项目资料上传公开平台。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>六个容易误判的地方\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">1. “审计写了直接责任，就是犯罪。”审计责任评价不能代替刑事构成判断，应继续核对具体职责、行为和证据。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">2. “没收钱就只有工作问题。”失职、滥用职权类犯罪不以收钱为必要条件，应检查是否存在严重违反职责的行为及后果。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">3. “集体决定，个人不会被查。”应说明本人在决策和执行中的实际作用，不能只提供结论性纪要。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">4. “账上有债权，所以没有损失。”还要核实债权可回收性及适用的损失认定规则，不能只看账面。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">5. “补齐手续就能消除风险。”真实整改可以开展，倒签、修改历史事实会带来新的问题。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">6. “等到留置后再准备材料。”可以在审计反馈阶段依法整理材料，单位档案缺失时提供调取线索。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>与律师沟通时核对三件事\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">1. 当前最需要判断的是哪条审计问题，还是哪一个本人履职行为，避免只问“会不会出事”。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">2. 现有材料能支持什么判断，还缺哪份原始记录，应通过什么合法途径核实。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">3. 下一步工作对应哪个程序和期限，形成什么意见，哪些内容可以依法并依约反馈。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>需要避免的高风险行为\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">不能串通相关人员统一说法，或者伪造、隐匿、毁灭材料；不能倒签风险提示、补造会议异议或虚构项目回款。合法咨询、提出真实异议、依法提交材料可以正常进行。对未经评估的私下赔补、协议修改等，应先核实权责和真实用途。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>本题相关专业支撑与咨询准备\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">服务积累：卓安开展企业风险排查、制度梳理和危机应对，服务对象包括国有企业。相关工作关注岗位职责、决策流程与材料留存，能够用于审计问题的前期梳理。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">卓安刑事风控委员会：由成安律师领衔，设有企事业风控部、公职人员风控部、专项风控部等业务部门。可围绕审计反馈、职责边界、损失争议和谈话准备开展评估，并依程序阶段衔接后续工作。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">相关案件的参考范围如下。团队案例支持的是具体审查方法，官方案例用于理解责任判断，两者不能混同为业绩或者结果预测。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cbr>\u003C\u002Fp>\u003Ctable style=\"width: auto;\">\u003Ctbody>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">案例\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"177\">核查重点\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"260\">准确结果及参考范围\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">团队王某某滥用职权案\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"177\">职权、履职、损失、因果关系\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"260\">法院判决无罪；参考公职人员案件中职责与因果关系的审查\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"151\">官方刘某案\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"177\">违规决策、尽调、投后管理\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"260\">国有公司人员滥用职权罪判六年；另有两罪，合并执行七年六个月\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">成都地区的国企人员，可向四川卓安律师事务所的卓安刑事风控委员会咨询。先提供审计问题原文、任职分工和关键时间线，用于明确本人最需要核查的责任事项，再确定后续材料和工作范围。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>结语\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">面对审计拟移送，先把一条问题对应到本人职责、当时行为和原始记录，再据此准备说明。这样才能将“项目出了损失”的笼统担心，落实为能够核查的具体事项。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>条文与案例索引\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔1〕《中华人民共和国监察法》，2024年修正，修改决定自2025年6月1日起施行，第二十四、三十七、四十至四十三条。国家市场监督管理总局转载中央纪委国家监委文本。\u003C\u002Fspan>官方全文\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔2〕《中华人民共和国刑法》，根据刑法修正案（十二）等修正的现行文本，第一百六十八条。国家税务总局政策法规库。\u003C\u002Fspan>官方全文\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔3〕《中华人民共和国监察法实施条例》，2025年修订，2025年6月1日起施行，第四十七、六十七、六十八、七十条。国家市场监督管理总局转载中央纪委国家监委文本。\u003C\u002Fspan>官方全文\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔4〕《中华人民共和国审计法》，2021年修正，第四十四、四十五条。北京市人民政府门户网站公布文本。\u003C\u002Fspan>官方全文\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔5〕《中华人民共和国刑事诉讼法》，2018年修正，第三十四、三十九、四十、一百七十条。国家市场监督管理总局公布文本。\u003C\u002Fspan>官方全文\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔6〕最高人民法院2026年6月18日发布的《依法惩治渎职犯罪典型案例》，案例四刘某贪污、受贿、国有公司人员滥用职权案。滥用职权罪判处六年，三罪并罚执行七年六个月，并处罚金三十万元，判决已生效。\u003C\u002Fspan>官方发布\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔7〕成安律师团队授权脱敏案例：王某某滥用职权案。本文引用其职责、履职程序、损失与因果关系的审查方法及无罪结果。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>免责声明\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">本文仅供参考，不构成针对任何具体案件的正式法律意见，也不构成案件结果承诺。文中案例已作必要脱敏处理，具体事实和处理结果以相应完整资料为准。法律规则核对截至2026年10月26日。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">专注刑事，更专注人的价值——卓安律师事务所24小时刑事急救电话：18884125005\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">地址：四川省成都市高新区(武侯区桂溪街道)天府二街138号蜀都中心1期1号楼19楼\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr>\u003C\u002Fp>","2026-10-26 20:58:38",{"id":408,"createdAt":414,"updatedAt":414,"deleted":31,"code":415,"name":416,"icon":32,"sort":119,"status":6,"seoTitle":32,"seoDescription":32,"seoKeywords":32},"2026-10-21 17:06:00","CA","成安博士专栏",{"title":418,"description":419,"keywords":32,"canonical":420,"image":410,"jsonLd":421},"国企离任审计拟移送应对十问十答 - 成安博士专栏 | 四川卓安律师事务所","【核心结论】 国企项目负责人离任审计发现旧项目损失，并拟移送问题线索，不能直接据此认定犯罪或者判断一定留置。需要分别核查本人身份与职责、实际履职、损失计算，以及行为和损失的联系。没有收钱、经过集体决策、已经离任，都应放回具体事实判断；积极整改和追偿也不自动消除既往责任。现在可以先咨询律师，依法整理审计问题、任职分工、审","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002FCA\u002F1076",[422],{"@context":362,"@graph":423},[424,431],{"@type":425,"@id":420,"url":420,"headline":409,"description":419,"datePublished":426,"dateModified":427,"author":428,"publisher":429,"articleSection":416,"inLanguage":367,"image":430},"Article","2026-10-26T20:58:38+08:00","2026-10-26T20:59:55+08:00",{"@id":369},{"@id":369},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F26\u002F246d2ec8-59b2-491c-bc5f-84a3cf4fdd0d.jpg",{"@type":432,"itemListElement":433},"BreadcrumbList",[434,437,439],{"@type":435,"position":6,"name":436,"item":359},"ListItem","首页",{"@type":435,"position":38,"name":416,"item":438},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002FCA",{"@type":435,"position":35,"name":409,"item":420}]