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21:00:35",11,"国企离任审计发现旧项目损失 拟移送后怎么办？","\u002Fuploads\u002F2026\u002F10\u002F26\u002Fc985e8c9-38e5-4a8a-8cc0-132690ef55b4.jpg","\u003Cp style=\"text-align: center;\">\u003Cbr>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【摘要】\u003C\u002Fstrong>\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，并提出移送问题线索，不能据此直接认定本人犯罪，也不能据此判断一定会被留置。真正影响刑事风险的，是本人负有什么职责、当时怎样履职、损失如何形成，以及具体行为与损失有什么联系。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">现行监察规则、最高人民法院公布的国有公司人员滥用职权案例，以及成安律师团队相关案件，说明责任需要落到具体事实和证据。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">需要先弄清：现在是征求意见、正式出报告，还是已经移送？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">需要核对：审计写的项目损失，哪些与本人有关？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">需要准备：面对审计反馈和后续谈话，哪些材料能够说明当时的真实情况？\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">可以现在咨询律师，把审计问题逐项对应到任职、审批、付款、风险提示和追偿记录，依法提交说明。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>一、听说要移送，先弄清现在到了哪一步\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">“拟移送”“已移送问题线索”“监察立案”和“移送检察院审查起诉”是不同的事。你现在该做什么，要从已经收到的通知和文书判断。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">旧项目在离任时暴露亏损，审计人员要求说明，又提到要移送纪委监委。项目负责人容易把这些消息连成一个结论：审计发现损失，就是自己即将被追究刑事责任。此时最有用的动作，是核实审计具体指出了什么问题、拟向哪里移送，以及有没有已经作出的程序决定。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cbr>\u003C\u002Fp>\u003Ctable style=\"width: auto;\">\u003Ctbody>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"120\">当前情况\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"189\">能说明什么\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"279\">现在应核对什么\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"120\">审计正在征求意见\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"189\">相关问题仍在核实、反馈过程中\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"279\">反馈主体、收到日期、意见期限和具体问题\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"120\">报告已出，提出移送\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"189\">需要进一步处理相关问题\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"279\">移送对象、问题内容，以及是否已经实际移送\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"120\">监察机关已接收线索\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"189\">线索进入依法处置环节\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"279\">接到何种通知、要求说明哪些本人事项\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"120\">已宣布监察立案\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"189\">已进入立案调查阶段\u003C\u002Ftd>\u003Ctd colSpan=\"1\" rowSpan=\"1\" width=\"279\">立案事项、依法告知的信息和相关措施\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp style=\"text-align: justify;\">\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公职人员涉嫌职务违法或者职务犯罪的问题线索，应当移送监察机关。这里移送的是需要依法调查处置的线索。涉及犯罪的认定，仍需查明构成犯罪的事实和证据。〔1〕\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">还要分清谁在审计。审计机关依法开展的审计、集团内部审计和受托第三方审计，程序依据与反馈安排可能不同。不能看到“离任审计”四个字，就把所有程序和期限一概套用。对于项目负责人，还需核实自己是被审计对象，还是因相关项目接受核查的人员。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>二、项目亏损在什么情况下会成为刑事问题\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">国企人员没有收钱，也可能因严重失职或者滥用职权承担刑事责任；正常经营风险、一般工作失误和犯罪，则需要结合职责、过错、损失及因果关系区分。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国刑法》第一百六十八条规定了国有公司、企业、事业单位人员失职罪和滥用职权罪。对国有公司、企业工作人员，不能只看发生了亏损，还要审查是否存在严重不负责任或者滥用职权，是否造成法定的严重后果，以及行为与后果之间的联系。不能将国企项目负责人的履职问题直接套成国家机关工作人员的渎职犯罪。〔2〕\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">例如，决策时已经取得真实的尽调材料，按职责核实了关键风险，履行应有程序，后因市场变化发生亏损，与明知审批条件不具备仍强行付款、收到明确风险提示仍放任资金失控，判断起点就不同。前一种情形需要核实是否已经履行应有职责；后一种情形需要具体核查违反了什么要求、造成了什么后果。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>最高人民法院公布的刘某案，责任落在具体履职行为上\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">2026年6月18日，最高人民法院发布依法惩治渎职犯罪典型案例。其中刘某案涉及国有基金经营管理：刘某任公司董事长兼总经理，投资前未经董事会必要程序擅自确定拟投资企业，未核实尽调材料的真实性、合法性；发现投后风险后未积极采取有效措施，还为掩盖问题擅自修改投资协议，导致1.9亿余元投资资金及收益无法追回。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">河北省隆化县人民法院认定刘某构成国有公司人员滥用职权罪，该罪判处有期徒刑六年；另有贪污、受贿犯罪，数罪并罚决定执行有期徒刑七年六个月，并处罚金三十万元，判决已生效。〔3〕\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">这个案件的参考意义，是把“投资亏损”进一步落实到决策、尽调、投后管理和事后掩盖等行为。其案情中另有贪污、受贿事实，不能直接拿执行刑期预测普通项目负责人的结果，也不能据此认为只有收钱才会构成履职犯罪。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>会不会被留置，要另外核对法定条件\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">《中华人民共和国监察法》第二十四条要求，被调查人涉嫌严重职务违法或者职务犯罪，监察机关已经掌握部分违法犯罪事实及证据，仍有重要问题需要进一步调查，并具有案情重大复杂、可能逃跑或自杀、可能串供或者伪造隐匿毁灭证据、可能有其他妨碍调查行为等法定情形之一，经依法审批，才可以采取留置。〔1〕\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">因此，损失数额大，需要认真评估，但不能单凭审计金额判断一定留置。也不能认为只要按时到案、态度配合，就必然不会留置。依法配合、保持联系、完整保存材料，是本人能够做的具体事情。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>三、团队相关案件怎样核对履职与损失的关系\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">要回应“你负责的项目出了损失”，应当说明本人在哪个环节负有什么职责、实际做过什么，以及这些行为与损失是否有刑法上的联系。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">成安律师团队办理的王某某滥用职权案中，当事人系公职人员，被指控造成重大损失。团队围绕职权依据、履职程序、因果关系和损失认定展开辩护。该案认定当事人系依法履职，与损害结果不存在刑法上的因果关系，法院最终判决无罪。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">这起案件提供的启发，是把“发生损失”与“本人应负刑事责任”之间的事实逐项查清。首先要找到职责依据，再核对实际履职过程，随后检验损害结果究竟由什么行为造成。仅用职务名称或者项目总损失，不能完成这些判断。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">这一案例属于公职人员滥用职权案件。对国企人员，可借鉴职责、行为与因果关系的审查方法，具体责任仍须结合所涉罪名及本人事实判断。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">回到审计拟移送阶段，相关方法可以前移使用：把每条审计问题对应到当时的职责文件、审批记录和具体行为，及时说明事实偏差，提供能够核查的材料。当前应先完成事实说明与风险评估，弄清哪些问题已有材料支持、哪些仍需补充核查。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>四、先把四项关键事实核清楚\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">对本人有利的说明，需要有当时的材料支持；确实存在的履职问题，也应如实交代。围绕以下四项核对，比一份笼统检讨更能说明实际责任。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>审查要点一 本人当时到底负责什么\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">项目负责人可能负责组织申报、现场管理，也可能负责投资决策、资金支付或者风险监督。应以任职文件、授权、制度和实际分工确定职责，同时核实单位性质及本人身份是否符合所涉罪名要求。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">把任职起止日期与立项、签约、付款和风险暴露日期排在一起。有人在前任已经签约后接手项目，仍可能负有后续监管职责；有人离任后不再参与，也不应仅因最初负责项目就被计入全部后续行为。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">面对“你是负责人，理应知道”的概括判断，应具体说明哪些信息按制度应报送本人、实际是否报送、本人能决定什么。对确实应履行而未履行的监督职责，不能仅用“材料不是我经手”回避。刑法第一百六十八条要求审查的是具体职责和行为。〔2〕\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>审查要点二 签字和集体决策分别证明什么\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">核对签字所在文件、审批栏、签署时间及所附材料。现场工程量确认、业务审核、财务支付审批和最终决策，证明内容不同。签字是重要材料，但需要结合当时应审查什么、已经掌握什么信息判断责任。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">集体研究也要还原过程。谁提出方案，谁提供数据，是否隐瞒风险，本人提出什么意见，会议决定后如何执行，都可能影响判断。《中华人民共和国监察法实施条例》第四十七条明确，集体作出的违法决定或者实施的违法行为，仍应依法追究负有责任的领导人员和直接责任人员中的公职人员的责任。〔4〕\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">因此，不能只提交一份会议纪要证明“大家同意了”。应同时核对上会材料、风险报告、表决情况及执行记录，说明本人真实的参与范围，不事后补造反对意见。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>审查要点三 审计所列金额究竟是什么\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">项目投资总额、尚未回收款项、账面减值、预期收益落空，与犯罪评价中的损失不能不经分析就画等号。应核实金额依据、计算时点、项目现存资产、已回收款项，以及是否重复计算。同样，账上仍有债权、存在抵押担保，也不能只凭名义价值断言没有损失。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">可以依法整理损失计算附表，把每一项金额对应到合同、付款、结算、回款、担保和追偿材料，说明争议具体在哪里。对需要专业判断的价值、可回收性或者核算问题，可由律师评估是否需要财会、评估等专业人员协助。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">这些核对服务于刑法第一百六十八条的后果要件。刑事评价应适用相应规则，不能自行用一张简化表替代。监察机关对证据也须查证属实、综合判断，不能因材料已经冠以审计报告之名，就省略审查。〔2、4〕\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>审查要点四 哪个行为造成了哪部分损失\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">按项目过程追问：风险何时出现，当时谁有权处置，本人是否知道，有没有采取措施，如果主张已经尽责，对应凭证在哪里。将审批、付款、预警、停工和追偿时间互相比对，才能分析职责违反与损失的联系。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">如果本人提出“后任改变方案”“合作方违约”“市场下跌”，要继续说明具体经过及其对损失的实际影响。存在其他原因，不当然排除本人责任；同样，损失发生在本人任内，也不能自动证明全部由本人造成。王某某案说明，因果关系需要单独审查。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\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；实施条例第七十条要求，职务犯罪调查终结时达到证据确实、充分、排除合理怀疑的标准。本人提交的真实风险提示、处置记录等有利材料，也属于应当核查的范围。〔1、4〕\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cstrong>五、现在怎样准备审计反馈和后续谈话\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cstrong>【核心结论】\u003C\u002Fstrong>\u003Cspan style=\"color: rgb(0, 0, 0);\">可以现在找律师。当前服务应先解决审计问题如何说明、材料缺口在哪里，以及谈话时怎样准确陈述亲历事实。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>把异议写到具体事项上\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">将审计指出的问题逐项列出，每项写清报告表述、本人核对后的事实、依据和希望进一步核查的事项。金额争议写到哪一笔款，责任争议写到哪一个审批节点，不用“本人一直认真负责”代替事实。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">对审计机关依法开展的审计，《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。这个期限对应特定审计程序和被审计单位，不能当成所有国企内部审计、第三方审计中项目负责人个人的统一期限。应核对通知、适用制度和实际收件日期，及时通过相应渠道反馈。〔5〕\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>用当时的记录说明履职\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">本人可先整理合法持有的任职、授权、交接和项目记录。对保存在单位的档案，说明名称、形成日期、保管部门和拟证明事项，通过合法程序提供或调取。家属可协助整理本人依法持有的通知及相关材料，不越权进入单位系统、复制涉密文件。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">接受谈话时，分清亲自经历、从文件得知和事后听说的内容；记不清的如实说明待核事项。核对笔录中的时间、金额、审批含义和本人知情范围，发现与原意不符，应具体提出补充、更正。对确实存在的错误，不以反复使用“集体决定”回避。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>整改和挽损要有真实依据\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">依法追偿、减少损失、纠正流程可以继续开展，保存授权、回款及处置凭证。事后补救可能影响损失认定或处理评价，但不自动消除既往行为的刑事责任。不要为使账面好看虚构回款、倒签文件，或者与相关人员统一说法。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cstrong>让律师的工作对应当前阶段\u003C\u002Fstrong>\u003C\u002Fh2>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">审计反馈及线索核查阶段，可以咨询风险定性、职责与损失的对应关系，协助整理真实说明和材料清单。监察调查阶段也可开展相应咨询与家属事项支持，但现行制度未建立与普通刑事侦查相同的律师会见、阅卷机制，不能承诺凭委托就进入谈话或者调阅监察案卷。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">移送检察院审查起诉后，可依法开展辩护委托、会见、阅卷和提出意见等工作。审计线索移送与监察机关移送审查起诉，应分别确认。〔6〕\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">对成都地区面临此类问题的国企人员，可以向四川卓安律师事务所的卓安刑事风控委员会咨询。初次沟通先带审计问题原文、任职分工和关键时间线，明确最需要核对的一项问题，再确定补充材料及后续工作。\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，重点参见第十五、二十四、三十七、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〕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。\u003C\u002Fspan>官方发布\u003C\u002Fp>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">〔4〕《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，重点参见第四十七、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);\">〔5〕《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);\">〔6〕《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);\">〔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>本题相关专业积累\u003C\u002Fstrong>\u003C\u002Fh1>\u003Cp style=\"text-align: justify;\">\u003Cspan style=\"color: rgb(0, 0, 0);\">服务积累：卓安持续开展企业风险排查、制度梳理与危机应对，服务对象包括国有企业。相关工作关注岗位职责、决策流程和材料留存，可用于梳理审计问题与个人履职的对应关系。\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。针对审计拟移送情形，可围绕审计反馈、履职材料、损失争议和谈话准备开展评估，并按程序阶段衔接后续工作。\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 21:00:09",{"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},"国企离任审计发现旧项目损失 拟移送后怎么办？ - 成安博士专栏 | 四川卓安律师事务所","【摘要】 【核心结论】 国企项目负责人离任审计发现旧项目损失，并提出移送问题线索，不能据此直接认定本人犯罪，也不能据此判断一定会被留置。真正影响刑事风险的，是本人负有什么职责、当时怎样履职、损失如何形成，以及具体行为与损失有什么联系。 现行监察规则、最高人民法院公布的国有公司人员滥用职权案例，以及成安律师团队相关案件，","https:\u002F\u002Fwww.zhuoanlaw.com\u002Fnews\u002FCA\u002F1077",[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","2026-10-26T21:00:09+08:00","2026-10-26T21:00:35+08:00",{"@id":369},{"@id":369},"https:\u002F\u002Fwww.zhuoanlaw.com\u002Fuploads\u002F2026\u002F10\u002F26\u002Fc985e8c9-38e5-4a8a-8cc0-132690ef55b4.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}]