Notice of Yueyang Municipal Finance Bureau on Carrying out Basic Evaluation of Internal Control in Administrative Institutions

Yue Caikuai [2016] No.2

County Finance Bureau, municipal units:

In order to further promote the implementation of the Internal Control Standard for Administrative Institutions (for Trial Implementation), and guide and promote all units to effectively carry out the construction and implementation of internal control, According to the Guiding Opinions on Comprehensively Promoting the Implementation of Internal Control Standards in Administrative Institutions (Cai Shui [2015] No.24), the Notice of the Ministry of Finance on Carrying out Basic Evaluation of Internal Control in Administrative Institutions (Cai Shui [2016] No.11) and the Notice of the Hunan Provincial Department of Finance on Carrying out Basic Evaluation of Internal Control in Administrative Institutions (Xiang Cai Hui [2016] No.16), the administrative and public institutions are hereby notified.

First, strengthen organizational leadership

In order to effectively strengthen the organization and leadership of the basic evaluation of internal control of administrative institutions in our city, and jointly promote the basic evaluation of internal control of administrative institutions, the Municipal Finance Bureau established the "Leading Group for the Basic Evaluation of Internal Control of Administrative Institutions", composed of the following personnel:

Group leader: Zou Sanyou, Party Secretary and Director of Finance Bureau.

Deputy leader: member of the party group and discipline inspection team leader of Pengjian Finance Bureau.

Member: Chief, Budget Section, Finance Bureau of Lichang City

Zhou Ji ‘en, Chief of Treasury Department of Finance Bureau.

Chief, Financial Supervision and Inspection Section, Yangyong Finance Bureau

Li Zhewen, Chief, Accounting Section, Finance Bureau

The leading group consists of "Office of Basic Evaluation of Internal Control of Administrative Institutions", and the office is set up with the Accounting Department of the Municipal Finance Bureau, which is specifically responsible for the pre-deployment, coordination, progress tracking, guidance and supervision, publicity and reporting, and information submission of the basic evaluation of internal control of administrative institutions. Comrade Li Zhewen, chief of the accounting department of the Municipal Finance Bureau, is also the director of the office, and Comrade Kuang Jianyi is the deputy director of the office.

All units at all levels should earnestly strengthen the organization and leadership of the basic evaluation of internal control in their own regions and units, make overall planning and implementation, ensure the comprehensive completion of the basic evaluation of internal control, and promote the overall improvement of the internal control level in their own regions and units through "promoting construction through evaluation".

Second, the work arrangement and requirements

All units at all levels shall, in accordance with the requirements of the notice, organize and mobilize according to the steps, supervise and urge the basic evaluation of internal control of their own units, and ensure that the basic evaluation of internal control is started before the end of September.

All units at all levels should attach great importance to it, strengthen the supervision, guidance and inspection of the basic evaluation of internal control in their own regions and units, ensure that the establishment and implementation of internal control in their own regions and units will be successfully completed by the end of 2016, and form a high-quality basic evaluation report on internal control, so as to improve the level and effect of internal control with the results of the evaluation report.

All units at all levels shall, before December 8, submit a summary report on the basic evaluation of internal control in their respective regions and units to the Accounting Department of the Municipal Finance Bureau. The contents of the summary report include the experiences and practices, achievements, existing problems, work suggestions and replicable and popularized work cases of the local area and the unit in carrying out the basic evaluation of internal control. For typical cases with high promotion value and reference significance, the Municipal Finance Bureau will report them to the Provincial Department of Finance, and bring them into the case base of internal control construction of administrative institutions in the province, and recommend them to the Ministry of Finance on the basis of merit, and organize relevant media to publicize and report them for the learning and exchange of administrative institutions.

Third, strengthen supervision and publicity

1. The basic evaluation report of internal control will be an important part of the final report of the department in 2016. All units directly under the municipal government shall, on the basis of the basic evaluation of internal control, conduct a comprehensive evaluation of the basic situation of internal control of the unit, and summarize and form a comprehensive report on the basic evaluation of internal control of the unit (see Annex 3 for the reference format), and report it to the Treasury Department of the Municipal Finance Bureau as an important part of the final report for 2016. Anyone who does not attach a basic evaluation report on internal control to the final report of 2016 will not be accepted.

When submitting the basic evaluation report of internal control, all units directly under the municipal government should include the basic evaluation report of internal control at the unit level and the comprehensive report of basic evaluation of internal control at the unit level (the main body of the report includes the unit level and subordinate units).

2. Strengthen supervision and inspection. In order to ensure that the basic evaluation of internal control in administrative institutions is carried out on time and the evaluation results are true and effective, the Municipal Finance Bureau will take the development of basic evaluation of internal control as an important reference for financial supervision and inspection and inspection of the implementation of the Accounting Law. Any unit that fails to provide the basic evaluation report of internal control in time as required, or that practices fraud in the evaluation process and the evaluation results are untrue, will be the key focus of the city’s financial supervision and inspection and the inspection of the implementation of accounting law. Once verified, the responsibilities of relevant units and personnel will be seriously investigated.

Financial departments at all levels should strengthen internal and external coordination and communication, establish a working mechanism, and jointly promote the basic evaluation of internal control.

3. Strengthen publicity and exchange of experience. The basic evaluation of internal control is an important measure to promote the establishment and implementation of internal control. Financial departments at all levels and units directly under the municipal government should increase the publicity and promotion of the basic evaluation of internal control and its achievements, make full use of media resources such as newspapers, television and the Internet, and carry out multi-level and multi-directional continuous publicity and reporting.

Attachment: 1. Scoring table of basic evaluation indicators for internal control of administrative institutions.

2. Instructions for filling in the scoring table of basic evaluation indicators for internal control of administrative institutions

3 basic evaluation report on internal control of administrative institutions (reference format)

Yueyang bureau of finance

September 13th, 2016


Annex 1

Basic evaluation index score table of internal control in administrative institutions

category

evaluating indicator

Evaluation points (score)

Evaluation score

unit

aspect

(60 points)

1. Start-up of internal control construction (14 points for this indicator)

1.1 Establish a leading group for internal control, and formulate and start relevant working mechanisms (4 points).

1.2 to carry out special training on internal control (3 points)

1.3 Conduct internal control risk assessment (3 points)

1.4 to carry out organizational and business process reengineering (4 points)

2 units responsible for the establishment and implementation of internal control responsibility (6 points for this indicator)

2.1 The main person in charge of the unit shall hold a meeting to discuss issues related to the establishment and implementation of internal control (2 points).

2.2 the main person in charge of the unit shall preside over the formulation of the internal control work plan and improve the working mechanism (2 points).

2.3 The main person in charge of the unit presides over the division of internal control work and staffing (2 points).

3 restrictions on the operation of power (8 points for this indicator)

3.1 the construction of power operation mechanism (4 points)

3.2 Supervision over the operation of power (4 points)

4. Completeness of internal control system (16 points for this indicator)

4.1 Establish a budget management system (2 points)

4.2 Establish revenue management system (2 points)

4.3 establish expenditure management system (2 points)

4.4 the establishment of government procurement management system (2 points)

4.5 Establish asset management system (2 points)

4.6 the establishment of construction project management system (2 points)

4.7 Establish contract management system (2 points)

4.8 the establishment of decision-making mechanism system (2 points)

5. Control of separation of incompatible posts and responsibilities (6 points for this indicator)

5.1 Effective design of incompatible posts and responsibilities (3 points)

5.2 incompatible posts and responsibilities are effectively separated and implemented (3 points)

6. Functional coverage of internal control management information system (10 points for this indicator)

6.1 Establish an internal control management information system with functions covering major business controls and processes (6 points)

6.2 The system sets up incompatible post accounts and reflects their authority (4 points)

business

aspect

(40 points)

7. Budget business management and control (7 points for this indicator)

7.1 The budget is internally decomposed and approved for release (3 points)

7.2 Budget execution variance rate (4 points)

8. Management and control of revenue and expenditure business (6 points for this indicator)

8.1 Revenue shall be managed under centralized management and bill control, so that all receivables shall be collected (2 points).

8.2 Expenditure items shall be managed under centralized management and classified control (2 points)

8.3 collective decision-making and regular reconciliation are carried out for debt matters (2 points)

9. Management and control of government procurement business (7 points for this indicator)

9.1 government procurement compliance (4 points)

9.2 Implement the government procurement policy (2 points)

9.3 Approval for changes in government procurement methods and procurement of imported products (1 point)

10 asset management control (6 points for this indicator)

10.1 Regular check, inventory and tracking management of assets (4 points)

10.2 Allocate, use and dispose of assets in strict accordance with legal procedures and authority (2 points)

11. Management and control of construction projects (8 points for this indicator)

11.1 Fulfill the examination and approval procedures for content change of construction projects (2 points)

11.2 Timely preparation of final accounts for completion and delivery of assets (2 points)

11.3 construction project over budget rate (4 points)

12. Contract management control (6 points for this indicator)

12.1 Strengthen contract conclusion and centralized management (3 points)

12.2 Strengthen the control of contract performance (3 points)

Total (100 points)

Evaluation total score


Annex 2

Scoring Table for Basic Evaluation Indicators of Internal Control in Administrative Institutions

Instructions for filling in the form

In order to guide the administrative institutions to carry out the basic evaluation of internal control smoothly, the operating rules of the indicators and evaluation points in the Scoring Table of Basic Evaluation Indicators of Internal Control of Administrative Institutions and the evaluation scoring method are described as follows for the reference of all units in carrying out the basic evaluation of internal control.

First, the evaluation index setting and score distribution

The basic evaluation of internal control in administrative institutions adopts the method of quantitative evaluation, and sets the unit-level evaluation index and the business-level evaluation index, which are 60 points and 40 points respectively, totaling 100 points. The evaluation indicators at the unit level are divided into 6 categories and 21 indicators, and the evaluation indicators at the business level are divided into 6 categories and 15 indicators.

Second, the evaluation operation rules

(a) unit level indicators (this indicator is 60 points)

1. Indicators of the start-up of internal control construction (14 points in total).

1.1 Establish an internal control leading group to formulate and start relevant working mechanisms. (score 4 points)

Detailed operating rules for evaluation: this unit should start the construction of internal control, set up an internal control leading group (1 point), with the main person in charge of the unit as the team leader (1 point), establish a joint internal control working mechanism and carry out work (1 point), and define the lead department (or post) of internal control (1 point).

Confirm by viewing meeting minutes or deployment documents.

1.2 Conduct special training on internal control. (score 3 points)

Operating rules for evaluation: this unit shall conduct special training on relevant national policies, the internal control system of the unit, the objectives and measures to be achieved by the internal control of this unit, and the responsibilities of various departments and their personnel in the implementation of internal control. Only for the training of national policies, this item is only 1 point; Only for the training of national policies and the system formulated by the unit, this item only gets 2 points.

Check the training notice, training materials, etc.

1.3 Conduct internal control risk assessment. (score 3 points)

Operating rules for evaluation: internal control risk assessment should be carried out based on the internal control objectives of the unit and combined with the business characteristics of the unit, and a mechanism for regular risk assessment should be established.

Confirm by viewing the risk assessment report.

1.4 Carry out organizational and business process reengineering. (score 4 points)

Detailed operating rules for evaluation: The organization and business processes should be combed and re-engineered according to the "three decisions" plan of the unit, and the flow chart should be prepared.

Through the comparison and confirmation of the increase or decrease or adjustment of functional departments or posts and the revision of relevant systems.

2. Indicators on the responsibility of the main person in charge of the unit for the establishment and implementation of internal control (6 points in total).

2.1 The main person in charge of the unit presided over a meeting to discuss issues related to the establishment and implementation of internal control. (score 2 points)

Operating rules for evaluation: the principal responsible person of the unit shall preside over a meeting to discuss the establishment and implementation of internal control. The main person in charge of the unit presided over the meeting, but only included internal control in one of the topics of the meeting for discussion, this item only scored 1 point. If the main person in charge of the unit presides over a special meeting on internal control to discuss the establishment and implementation of internal control, this item will get 2 points.

Confirm by viewing meeting minutes or deployment documents.

2.2 The main person in charge of the unit presided over the formulation of the internal control work plan and improved the working mechanism. (score 2 points)

Operating rules for evaluation: the main person in charge of the unit shall preside over the formulation, revision and approval of the internal control work plan of the unit (1 point), and be responsible for establishing and improving the internal control work mechanism (1 point).

Confirm by viewing the meeting minutes or relevant documents of the internal control work plan.

2.3 The main person in charge of the unit presides over the division of internal control work and staffing. (score 2 points)

Detailed operating rules for evaluation: The main person in charge of the unit shall conduct unified leadership and coordination with relevant departments and personnel involved in the establishment and implementation of internal control, preside over the division of work and staffing, and play a leading role and assume leadership responsibilities.

Confirm by viewing the meeting minutes or relevant documents of the internal control work plan.

3 indicators of the restriction on the operation of power (8 points in total).

3.1 The construction of power operation mechanism. (score 4 points)

Detailed rules for evaluation operation: The power structure of the unit should be sorted out, and a power operation mechanism with scientific decision-making, firm execution and strong supervision should be constructed to ensure that the decision-making power, execution power and supervision power are mutually restricted and coordinated.

Confirm by viewing the meeting minutes or relevant documents.

3.2 Supervision over the operation of power. (score 4 points)

Detailed operating rules for evaluation: This unit should establish a power operation supervision and evaluation mechanism linked with functional departments or posts such as auditing, discipline inspection and supervision, so as to regularly supervise the exercise of power such as decision-making power and execution power, find out problems in the power operation process in time, and correct and improve them.

Confirm by checking meeting minutes, power list and related systems.

4 indicators of the completeness of the internal control system (this indicator is 16 points in total).

4.1 Establish a budget management system. (score 2 points)

Operating rules for evaluation: the budget management system of this unit should cover four aspects: budget preparation and internal approval, breakdown and release, budget implementation, annual final accounts and performance evaluation. 0.5 points for each aspect covered. If an aspect contains two points, if only one of them is covered, it is still regarded as not covered in this aspect, the same below.

Confirmed by checking the budget management system, relevant reports and approval documents of the financial department that have been issued and implemented by the unit.

4.2 Establish revenue management system. (score 2 points)

Detailed operating rules for evaluation: the revenue (including non-tax revenue) management system of this unit should cover four aspects: price determination, bill management, revenue collection and revenue accounting. 0.5 points for each aspect covered.

Confirm by checking the income management system issued and implemented by this unit.

4.3 Establish expenditure management system. (score 2 points)

Detailed operating rules for evaluation: the expenditure management system of this unit should cover four aspects: budget and plan, determination of expenditure scope and standard, approval authority and approval process, and expenditure accounting. 0.5 points for each aspect covered.

Confirmed by viewing the expenditure management system issued and implemented by this unit.

4.4 Establish a government procurement management system. (score 2 points)

Operating rules for evaluation: the government procurement management system of this unit should cover four aspects: budget and plan, demand application and approval, process management and acceptance and warehousing. 0.5 points for each aspect covered.

Confirm by looking at the government procurement management system issued and implemented by this unit.

4.5 Establish an asset management system. (score 2 points)

Detailed operating rules for evaluation: the asset management system of this unit should cover four aspects: asset purchase, asset custody, asset use, asset accounting and disposal. 0.5 points for each aspect covered.

Confirmed by viewing the asset management system issued and implemented by this unit.

4.6 Establish a construction project management system. (score 2 points)

Operating rules for evaluation: the management system of the construction project of this unit shall cover the project establishment and examination, budgetary estimate, bidding, project change, capital control, acceptance and final accounts, etc. Out of 2 points, 0.5 points will be deducted for each aspect not covered, until the deduction is finished.

Confirmed by looking at the construction project management system issued and implemented by this unit.

4.7 Establish contract management system. (score 2 points)

Detailed operating rules for evaluation: the contract management system of this unit should cover four aspects: contract conclusion, contract performance, contract filing and contract dispute settlement. 0.5 points for each aspect covered.

Confirmed by viewing the contract management system that has been issued and implemented by this unit.

4.8 Establish a decision-making mechanism system. (score 2 points)

Detailed rules for evaluation operation: the decision-making mechanism system of this unit should at least cover two aspects: "triple and one big" collective decision-making and hierarchical authorization. 1 point for each aspect covered.

Confirm by looking at the decision-making mechanism system that has been issued and implemented by this unit.

5 incompatible posts and responsibilities separation control indicators (6 points in total).

5.1 The incompatible posts and responsibilities were effectively designed. (score 3 points)

Operating rules for evaluation: The incompatible positions and responsibilities of this unit include but are not limited to application and examination and approval, examination and approval and execution, execution and information recording, examination and approval and supervision, execution and supervision, etc. Out of 3 points, 1 point will be deducted for each incompatible position that has not been effectively designed until it is deducted.

Confirm by looking at the published post rules and regulations and post responsibility manual of this unit.

5.2 Incompatible posts and responsibilities are effectively separated and implemented. (score 3 points)

Operating rules for evaluation: In view of various economic activities of the unit, we should implement all kinds of incompatible posts and responsibilities designed to form a working mechanism of mutual restriction and supervision.

Confirm by randomly checking relevant documents by category. If the signatures of all the relevant documents in the spot check meet the requirements, the item will be scored, otherwise it will not be scored. Check the problems reflected by the internal and external inspections of the unit. If there are related problems, this item does not score.

6 internal control management information system function coverage index (this index is 10 points).

6.1 Establish an internal control management information system with functions covering major business controls and processes. (score 6 points)

Operating Rules for Evaluation: The functions of the internal control management information system (hereinafter referred to as system functions) should fully reflect the economic and business control processes stipulated by the system of the unit, and should at least include business matters such as budget management, revenue and expenditure management, government procurement management, asset management, construction project management and contract management. One point will be deducted for each of the six aspects of business that is not covered. If the business is not covered because the company itself does not exist, the business will not be deducted. If this unit has not established an internal control management information system, both points of 6.1 and 6.2 will be directly scored 0.

By looking at the system function specification and the actual operating system, the system function is compared with the requirements of the internal control system for confirmation.

6.2 The system sets up incompatible post accounts and reflects their authority. (score 4 points)

Operating Rules for Evaluation: Independent account names and passwords and clear operating authority levels shall be established in the system for incompatible positions and responsibilities of internal control of covered business processes. If there is no separate account or authority for each pair of incompatible positions, 1 point will be deducted until the deduction is finished.

By looking at the system function specification and the actual operating system, the user account setting of the system is compared with the requirements of the internal control system for confirmation.

(two) business indicators (this indicator is 40 points)

7 budget business management control indicators (7 points in total).

7.1 Internally decompose the budget and approve the release. (score 3 points)

Detailed operating rules for evaluation: The accounting department of this unit shall break down the budget indicators by department according to the budget approved by the finance department at the same level and the expenditure demand put forward by various business departments within the unit, and issue them to all business departments after approval by the budget management committee.

Confirm by viewing the budget approval document, department responsibilities, work plan and internal release document of budget approval.

7.2 Budget execution variance rate. (score 4 points)

Operating rules for evaluation: calculate the average value of the variance rate of the annual budget execution of this unit in recent three years. If the absolute value of the variance rate is higher than 5%, the reasons for the variance rate should be traced. If it is verified that the cause of the variance rate is related to internal control, score according to the variance rate result: if the absolute value of the variance rate is 5-10% (inclusive), score 2 points; 10-15% (inclusive), 1 point; If it exceeds 15%, score 0. If the absolute value of the variance rate is within 5% (inclusive) or the reason for the variance rate has nothing to do with internal control, score 4 points.

Calculation formula:

Confirmed by checking the unit budget quota and unit final accounts approved by the finance department at the same level.

8 revenue and expenditure business management control indicators (this indicator is 6 points).

8.1 Revenue shall be managed under centralized management and bill control, so that all receivables can be collected. (score 2 points)

Detailed operating rules for evaluation: the income (including non-tax income) of this unit shall be managed by the accounting department and accounted for; For contracts involving income, the accounting department shall regularly check whether the amount of income is consistent with the contract; Set up a bill manager according to the regulations and establish a bill ledger; Register the application, activation, write-off and destruction of all kinds of bills in a timely manner. If one of the above four aspects is not done, 0.5 points will be deducted.

By looking at the relevant system of the unit, check the records of the accounting department to check the contract and confirm the bill ledger.

8.2 Expenditure items shall be subject to centralized management and classified control. (score 2 points)

Detailed operating rules for evaluation: this unit shall specify the centralized management departments and responsibilities of various expenditure business matters, and conduct centralized management of expenditure business matters; Expenditure items should be classified and managed, and corresponding systems should be formulated, and different approval procedures and authority should be implemented for different categories of items; Clarify the requirements of external original bills to be submitted for all kinds of expenditure business matters, and clarify the requirements of internal approval forms and the key points of document review; Through the analysis and control of all kinds of expenditure business matters, we find out the abnormal situation of expenditure and its reasons, and take effective measures to solve it. If one of the above four aspects is not done, 0.5 points will be deducted.

Confirm by viewing the expenditure management system, internal approval documents and relevant expenditure vouchers.

8.3 Collective decision-making and regular reconciliation shall be carried out for debt matters. (score 2 points)

Evaluation operation rules: units that can borrow debts according to regulations should establish a debt management system; Carry out prior argumentation and collective decision-making; Regularly check the debt balance with creditors; The debt scale should be controlled within the prescribed scope. If one of the above four aspects is not done, 0.5 points will be deducted. Units that are prohibited from borrowing debts according to regulations, if there is borrowing behavior, get 0 point for this item.

Determine by looking at system documents, meeting minutes, statements, debt contracts, etc.

9 government procurement business management control indicators (7 points in total).

9.1 Government procurement compliance. (score 4 points)

Detailed operating rules for evaluation: the goods, services and projects purchased by this unit shall be strictly implemented in accordance with the provisions of the annual government centralized procurement catalogue and standards. For each item that should be adopted but not adopted or violates the annual centralized government procurement catalogue and standards, 1 point will be deducted until it is deducted.

Confirm by looking at the unit government procurement items in a certain period.

9.2 Implement the government procurement policy. (score 2 points)

Operating rules for evaluation: The government should strictly implement policies such as energy conservation and environmental protection and promoting the development of small and medium-sized enterprises when purchasing goods, services and projects. For each item that fails to implement the government procurement policy as required, 1 point will be deducted until the deduction is finished.

Confirm by looking at the unit government procurement items in a certain period.

9.3 Changes in government procurement methods and approval for purchasing imported products. (score 1 point)

Detailed operating rules for evaluation: the procurement of goods or services above the standard of public bidding by means of non-public bidding, as well as the government procurement of imported products, shall be submitted for approval in accordance with regulations. For each item that is not submitted for approval according to the regulations, 1 point will be deducted until the deduction is finished.

Confirm by looking at the unit government procurement items in a certain period.

10 asset management control indicators (this indicator is 6 points in total).

10.1 Check, count and track assets regularly. (score 4 points)

Detailed operating rules for evaluation: the monetary funds, inventory, fixed assets, intangible assets, creditor’s rights, foreign investment and other assets of the unit shall be checked and counted regularly to ensure that the accounts are consistent with the facts; Follow-up management of creditor’s rights and foreign investment projects. Deduct 1 point for each class of assets that are not regularly checked, counted or tracked, until the deduction is finished.

Confirmed by checking various asset ledgers, accounting books, inventory records, various investment decision-making approval documents and meeting minutes of this unit in the past year.

10.2 Allocate, use and dispose of assets in strict accordance with legal procedures and authority. (score 2 points)

Operating rules for evaluation: This unit shall go through the examination and approval procedures in strict accordance with the examination and approval authority when allocating, using and disposing of state-owned assets. Without approval, it shall not allocate assets, use assets for foreign investment, lease or lend them, or dispose of assets by itself.

Confirmed by checking the approval of asset allocation, foreign investment, lease and loan, free allocation (transfer), foreign donation, sale, transfer, replacement, scrapping and loss reporting, and loss verification of monetary assets.

11 indicators of construction project management and control (8 points in total).

11.1 Perform the examination and approval procedures for content change of construction projects. (score 2 points)

Detailed operating rules for evaluation: this unit shall organize the implementation of construction projects according to the approved preliminary design scheme. If it is really necessary to carry out project negotiation and design change, the centralized management department of construction projects and project supervision institutions shall conduct strict audit and perform corresponding examination and approval procedures in accordance with relevant regulations and system requirements. Major project changes should also refer to the relevant procedures and requirements of project decision-making and budget control to re-perform the examination and approval procedures. Every time there is an illegal change in a construction project, 1 point will be deducted until it is finished.

By looking at the changes that occurred during the construction of the completed construction projects of this unit in the past five years, it is confirmed.

11.2 Timely preparation of final accounts for completion and delivery of assets. (score 2 points)

Detailed operating rules for evaluation: this unit shall prepare the final financial accounts of the project in time after the completion of the construction project, and go through the formalities for the delivery and use of assets in time after the project is completed and accepted. Every time there is a construction project that fails to prepare the final accounts of completion acceptance in time, 1 point will be deducted; Every time there is a construction project that fails to handle the formalities for the delivery and use of assets in time, 1 point will be deducted until the end of deduction.

It is confirmed by reviewing the completion acceptance data and final accounts preparation audit data of the completed construction projects of this unit in the past five years.

11.3 The over-estimated rate of construction projects. (score 4 points)

Detailed operating rules for evaluation: calculate the over-estimated rate of completed construction projects in this unit in recent 5 years. If the over-estimated rate is higher than 5%, the reasons for the over-estimated rate should be traced. If it is verified that the reason for the over-estimated rate is related to internal control, it will be scored according to the situation of over-estimated rate: 2 points will be deducted for every construction project with over-estimated rate higher than 5% until the deduction is finished. If it has nothing to do with internal control, score 4 points.

Calculation formula:

(The investment in final accounts of construction projects shall be subject to the final financial accounts of the approved projects; During the construction period, if the preliminary design estimate is adjusted, it shall be calculated by the last approved adjustment estimate).

Confirmed by checking the investment estimate of the construction project and the approved final accounts report.

12 contract management control indicators (this indicator is 6 points in total).

12.1 Strengthen contract conclusion and centralized management. (score 3 points)

Operating rules for evaluation: this unit shall strictly review the contract text, and the centralized contract management department shall make unified classification and serial numbering. For the contract text with significant influence or complicated legal relationship, the business department, legal department, accounting department and other relevant departments should be organized to conduct joint audit. Every time there is a contract that is not in compliance with the regulations, 1 point will be deducted until the deduction is completed.

Confirm by checking relevant systems, randomly checking contract approval records, meeting minutes, etc.

12.2 Strengthen the control of contract performance. (score 3 points)

Operating rules for evaluation: this unit shall effectively monitor the performance of the contract, clarify the responsible person for contract implementation, inspect, analyze and accept the performance of the contract in a timely manner, and take timely measures if it is found that the contract cannot be performed on time; In case of the need to supplement, modify or terminate the contract, strict supervision and examination shall be conducted in accordance with the relevant provisions of the state. For each contract that fails to effectively monitor the performance of the contract, or fails to supervise and review the contract’s supplement, change and dissolution, 1 point will be deducted until the deduction is finished.

Confirm by checking the inspection records of contract performance, contract acceptance documents, supervision and review records of contract supplement, change or cancellation, etc.

Third, the evaluation scoring method

1. All evaluation indicators are applicable to the participating units, and the scores of the participating indicators are summarized, which is the evaluation score of the participating units, with a full score of 100 points.

2. If an indicator is not applicable because the participating units do not involve certain business, the evaluation score needs to be converted, and the conversion formula is as follows:

Medical anti-corruption! Every day, people fall for three weeks, and nearly 30 dean directors are investigated.

  With the recent investigation of many people in the medical system, the "anti-corruption storm" that swept through the medical circle continued to deepen.

  According to the incomplete statistics of The Paper reporter, nearly 30 presidents, directors and secretaries of the medical system have been investigated in less than three weeks since July 21st, and about half of them have retired or retired, covering community hospitals, 3A hospitals and health system officials.

  On July 21, according to the website of National Health Commission, recently, the National Health and Wellness Commission, the Ministry of Education, the Ministry of Public Security, the National Audit Office, the State-owned Assets Supervision and Administration Commission of the State Council, the General Administration of Market Supervision, the National Medical Insurance Bureau, the State Administration of Traditional Chinese Medicine, the National Bureau of Disease Control and National Medical Products Administration jointly held a video conference to deploy and carry out a one-year centralized rectification of corruption in the national pharmaceutical field. The meeting emphasized that the systematic governance of the pharmaceutical industry in all fields, all chains and full coverage should be carried out in depth to further form a high-pressure situation.

  On July 28th, a video conference was held in Beijing to mobilize and deploy the discipline inspection and supervision organs to cooperate with the national centralized rectification of corruption in the medical field. The meeting pointed out that the law enforcement should be strengthened, leading cadres and key personnel should be closely watched, bribery should be investigated together, and efforts should be concentrated to investigate and deal with a number of corruption cases in the medical field, forming a momentum shock.

  "The whole hospital is shrouded in a serious atmosphere." Recently, a doctor from a top-three hospital in a first-tier city told The Paper that the hospital had held several meetings on discipline rectification, and the inspection team was stationed to inspect the relevant leaders. Now all external meetings have been suspended. "This is definitely the strongest anti-corruption action in history."

  "Everyone began to dissolve the group chat and delete information." A medical representative privately revealed that "everyone is silently waiting for the storm to calm down."

  The heads of hospitals and health system officials in many places were investigated.

  According to the recent report, the people investigated in the medical system are concentrated in the hospital leaders and local health and health commission officials, covering more than 10 hospital secretaries or deans, some of whom voluntarily surrendered.

  On August 9th, the Supervision Committee of the Commission for Discipline Inspection of Shantou City, Guangdong Province announced that Li Guang, the president of the Medical Community Group of the Second People’s Hospital of longhu district City, Shantou City, was suspected of serious violation of discipline and law, and was currently under disciplinary review and supervision investigation by the Supervision Committee of the Commission for Discipline Inspection of longhu district City.

  On August 8, according to the report of Guangdong Shaoguan Integrity Network, Liao Ying, secretary of the Party General Branch and president of qujiang district Maternal and Child Health Hospital, was suspected of serious violation of discipline and law, and is currently under disciplinary review and supervision investigation by the Supervision Committee of qujiang district Commission for Discipline Inspection.

  On August 8th, the website also reported that another former director of qujiang district Maternal and Child Health Hospital, Wu Wenlan, was "double-opened". According to the circular, after investigation, Wu Wenlan lost his ideals and beliefs, deviated from his original mission, and was willing to be "hunted". During his tenure as the president of qujiang district Maternal and Child Health Hospital, he took advantage of his position to seek benefits for others in the procurement of medical equipment and medical consumables, and illegally accepted huge amounts of property.

  On August 7th, according to the news of Shantou’s discipline inspection and supervision, Li Yonglong, vice chairman of Shantou jinping district CPPCC and secretary of the Party Group of District Health Bureau, was suspected of serious violation of discipline and law, and was currently under disciplinary review and supervision investigation by the Supervision Committee of Shantou Municipal Commission for Discipline Inspection.

  On August 5th, Tibet Discipline Inspection and Supervision Network announced that Tang Rongke, secretary of the Party Committee of Xizang Autonomous Region Tibetan Hospital, was suspected of serious violation of discipline and law, and was currently under disciplinary review and supervision investigation by the Supervision Committee of the Xizang Autonomous Region Commission for Discipline Inspection.

  Also on August 5, according to the Supervision Committee of the Commission for Discipline Inspection of Yangjiang City, Guangdong Province, Han Zhongxin, secretary of the Party branch of the Yangdong District Maternal and Child Health Hospital of Yangjiang City, was suspected of serious violation of the law and was currently under disciplinary review and supervision investigation by the Supervision Committee of the Yangdong District Commission for Discipline Inspection of Yangjiang City.

  On August 4th, the Supervision Committee of the Discipline Inspection Commission of Licheng District, Putian City, Fujian Province released a message: Xu Kaibing, director of the Office of Putian City Health and Wellness Committee and secretary of the Discipline Inspection Commission of the government, was suspected of serious violation of the law, and was currently under the disciplinary review of the Discipline Inspection and Supervision Team of Putian City Health and Wellness Committee and the supervision investigation by the Supervision Committee of Licheng District, Putian City.

  On August 4th, "Qingfeng Jieyang" announced that Lin Tiehan, secretary and head of the Party branch of the Third People’s Hospital of Jieyang City, was suspected of serious violation of the law and voluntarily surrendered himself. He is currently undergoing disciplinary review and supervision investigation by the Supervision Committee of the Jieyang Municipal Commission for Discipline Inspection.

  "Shantou Discipline Inspection and Supervision" announced that Cai Zongxin, Party Secretary and Dean of Chaonan District Hospital of Traditional Chinese Medicine in Shantou City, was suspected of serious violation of the law, and is currently undergoing disciplinary review and supervision investigation by the Supervision Committee of Chaonan District Commission for Discipline Inspection.

  On August 3, the Supervision Committee of the Commission for Discipline Inspection of Suizhou City, Hubei Province released a message: Ma Jun, deputy secretary of the Party Committee and chief accountant of Zengdu District Chinese Medicine Hospital and Suizhou High-tech Zone Hospital in Suizhou City, was suspected of serious violation of the law and was currently under disciplinary review and supervision investigation by the Supervision Committee of the Commission for Discipline Inspection of Zengdu District, Suizhou City.

  On August 3rd, the Supervision Committee of the Commission for Discipline Inspection of Shantou City, Guangdong Province released a message: Lin Haidong, Party Secretary and Director of the Health Bureau of Chaonan District, Shantou City, is suspected of serious violation of discipline and law, and is currently under disciplinary review and supervision investigation by the Supervision Committee of the Commission for Discipline Inspection of Chaonan District.

  The anti-corruption storm not only involves the leaders in charge of large hospitals, but also the directors of departments and township hospitals.

  On July 28th, according to the news from the Supervision Committee of the Commission for Discipline Inspection of Jinghong City, Yunnan Province, Justin, director of the Procurement Office of the First People’s Hospital of Jinghong City, was suspected of serious violation of discipline and law, and was currently under disciplinary review and supervision investigation by the Supervision Committee of the Commission for Discipline Inspection of Jinghong City.

  On July 27, the Supervision Committee of the Discipline Inspection Commission of Linfen City, Shanxi Province issued a notice saying that Li Yanfeng, dean of Dayang Town Health Center in Yaodu District, was suspected of serious violation of the law and was currently under disciplinary review and supervision investigation by the Supervision Committee of the Discipline Inspection Commission of Yaodu District.

  On July 26, according to the news released by the authoritative department of Zhaoqing City, Guangdong Province, He Zhixin, secretary of the Party Committee and president of Huaiji County People’s Hospital, voluntarily surrendered himself on suspicion of serious violation of discipline and law, and is currently undergoing disciplinary review and supervision investigation by the relevant departments of Huaiji County.

  On July 21, according to Jing ‘an Integrity News, Chen Jianhong, chief of the disease control department of Yuanzhou District Health and Health Commission of Jiangxi Province, was suspected of serious violation of the law and was currently under disciplinary review by Yuanzhou District Commission for Discipline Inspection. Designated by Yichun Municipal Supervision Commission, it is currently under the supervision and investigation of Jing ‘an County Supervision Commission. Yi Weifeng, president of Nanmiao Town Center Health Center in Yuanzhou District, Jiangxi Province, was suspected of serious violation of the law and voluntarily surrendered himself. He was appointed by the Municipal Supervision Committee of Yichun City Commission for Discipline Inspection and is currently undergoing disciplinary review and supervision investigation by the County Supervision Committee of Jing ‘an County Commission for Discipline Inspection.

  Report the wind rising

  At the same time of intensive anti-corruption, reports on people in the medical system are also endless.

  On August 10th, Hunan Provincial Health and Health Commission released the Information Bulletin in official website: The Hunan Provincial Health and Health Commission and Central South University attached great importance to the related materials reported by some medical staff in the Department of Respiratory and Critical Care Medicine of the Third Xiangya Hospital of Central South University, and set up a joint investigation team to verify the relevant information one by one. Once verified, it will be dealt with seriously according to the law.

  More than a dozen retired hospital leaders were investigated.

  It is worth mentioning that among the "top leaders" of the medical system, there are many retired and retired people. Since the end of July, more than 10 people in the medical system have announced that they have retired or left their posts at the time of investigation.

  On August 10th, the website of Heilongjiang Provincial Commission for Discipline Inspection quoted the qitaihe city Commission for Discipline Inspection as saying that Wang Qun, the former president of qitaihe city People’s Hospital, was suspected of serious violation of discipline and law, and was currently under disciplinary review and supervision investigation.

  On August 8th, Hou Yuezhi, former Party Secretary of the Second People’s Hospital of Binzhou City, Shandong Province, was informed that he had been sentenced to four years and six months in prison and fined RMB 300,000.

  According to the circular, from 2009 to 2022, during his tenure as Party Secretary and Dean of Zhanhua District People’s Hospital and Party Secretary of the Second People’s Hospital, Hou Yuezhi repeatedly arranged for others to illegally intervene and intervene in market economy activities such as the construction of the Second People’s Hospital, infrastructure projects and medical equipment procurement, which caused adverse effects. In addition, Hou Yuezhi has other serious violations of discipline and law. In January 2023, Hou Yuezhi was expelled from the party and dismissed from public office. In March 2023, Hou Yuezhi was sentenced to four years and six months in prison and fined RMB300,000.

  On August 7th, according to the news of "Breeze Jieyang", Zhang Zhuangquan, Party Secretary and Director of the former Health Bureau of Jiexi County, Guangdong Province, was expelled from the Party for serious violation of discipline and law, and his retirement benefits were cancelled.

  On the evening of the 7th, the Supervision Committee of the Discipline Inspection Commission of Xishuangbanna, Yunnan Province released a message: Cha Yufei, the former chief of the Medical Equipment Department of Xishuangbanna People’s Hospital, was suspected of serious violation of the law and was currently under disciplinary review by the Disciplinary Committee of Xishuangbanna; It is under the jurisdiction designated by Xishuangbanna State Supervisory Committee and is under the supervision and investigation of Mengla County Supervisory Committee.

  On August 4th, "Xinhui Qingfeng" announced that Huang Jinlian, former party secretary of Xinhui District People’s Hospital in Jiangmen City, was suspected of serious violation of the law and discipline, and was currently under disciplinary review and supervision investigation by the Supervision Committee of Xinhui District Commission for Discipline Inspection in Jiangmen City.

  On the same day, the Supervision Committee of Dianjiang County Commission for Discipline Inspection in Chongqing reported that Liu Minghuai, the former president of Dianjiang County Hospital of Traditional Chinese Medicine, was suspected of serious duty violation and was currently under the supervision of the County Supervision Committee.

  On July 29th, according to the news from the Supervision Committee of Hubei Provincial Commission for Discipline Inspection, He Shaobin, vice president of Hubei University of Traditional Chinese Medicine and former president of Hubei Provincial Hospital of Traditional Chinese Medicine, was suspected of serious violation of discipline and law, and was currently under disciplinary review and supervision investigation by the Supervision Committee of Hubei Provincial Commission for Discipline Inspection.

  On July 26th, according to Tian Cheng Qingfeng, a few days ago, with the approval of Zizhong County Committee, the Supervision Committee of Zizhong County Commission for Discipline Inspection conducted a case review and investigation on Liao Anhui, former deputy secretary of the General Party Branch and president of Zizhong County Hospital of Traditional Chinese Medicine.

  On July 25, the Supervisory Committee of the Sichuan Provincial Commission for Discipline Inspection released a message that Cao Lisheng, the former secretary of the Party Committee of the First People’s Hospital of Liangshan Prefecture, was suspected of serious violation of the law and was currently undergoing disciplinary review and supervision investigation by the Supervisory Committee of the Liangshan Prefecture Commission for Discipline Inspection.

  On July 25th, according to the website of the Supervision Committee of Shandong Provincial Commission for Discipline Inspection, Lu Yongtao, the former party secretary of the Third Hospital of Shandong Province, was suspected of serious violation of the law and voluntarily surrendered himself and accepted the investigation.

  On July 24, according to Qingfeng Zhaoqing, the former president of the First People’s Hospital of Fengkai County, Guangdong Province was suspected of serious violation of the law all week and voluntarily surrendered himself. At present, he is undergoing disciplinary review and supervision investigation by the Supervision Committee of the Commission for Discipline Inspection of Fengkai County.

  On July 22, according to the news of Zhaotong Municipal Commission for Discipline Inspection, recently, with the approval of Zhaotong Municipal Commission for Discipline Inspection and Supervision, the Discipline Inspection and Supervision Team of the Municipal Commission for Discipline Inspection and Supervision in the Municipal Health and Health Commission filed a case review on Tang Yan, former member of the Party Committee and vice president of the Municipal Hospital of Traditional Chinese Medicine. Appointed by Zhaotong Municipal Supervision Commission, Qiaojia County Supervision Commission initiated an investigation into Tang Yan’s suspected crime.

  On July 21, according to the news of Qingfeng Luzhou, a few days ago, the Supervision Committee of the Discipline Inspection Commission of Gulin County, Sichuan Province conducted a case review and investigation on Li Shengtian, the former secretary of the First Party Branch of Gulin County Hospital of Traditional Chinese Medicine and the former director of the Anesthesiology Department.

Behind the 900 million yuan single product, Ziyan Food strictly controls the quality of the whole link to protect the safety of the lo mei.

When the night is getting deeper, Ozawa, who gets off work, often habitually goes to the Ziyan Baiwei Chicken Store at the intersection and packs a stew to take home. On the way, he will also open the service number of "Ziyan Baiwei Chicken" to check the brand dynamics. Since mid-May, Ozawa has found that the brand weekly published by Service Number has added a "food safety column" to specialize in popular science food safety knowledge. "At first, I introduced why beef glows green. Later, I taught you how to identify yuba. Recently, I shared tips on how to prevent food poisoning in hot weather." Ozawa said, "These contents are both practical and answer some of my previous questions about the product."

The design of "Food Safety Column" is actually just one of the epitome of Ziyan’s food safety work. Over the years, Ziyan Food has created a set of closed-loop quality control that runs through raw material screening, production technology, cold chain logistics, store management and even consumer feedback, so that every braised taste is more secure from the source to the tip of the tongue.

Ziyan food Tuyuan/Enterprise official website

Good raw materials+good technology = good products.

"It’s delicious and suitable for eating." When talking about the reasons for loving Ziyan food, Ozawa gave the above reasons without thinking, and said, "I got off work late, and it was troublesome to fry a menu and two dishes. At this time, it was just right to take a braised taste of Ziyan home on the road." In Ozawa’s view, Ziyan food is not only delicious, but also has eye-catching new products from time to time, but among all the products, I still love husband and wife lung slices best.

Ziyan food ace product husband and wife lung tablets. Tuyuan/Enterprise official website

According to the 2024 annual report, Ziyan Food’s annual revenue was 3.363 billion yuan, of which 991 million yuan was sold only for the single product of husband and wife lung slices, accounting for nearly 30%. The back of a good product is inseparable from the support of good raw materials and good technology. In the course of long-term business cooperation, Ziyan Food has established long-term and stable cooperative relations with a number of large suppliers, such as Wenshi, New Hope and COFCO, on the main raw materials such as whole chicken, beef and duck by-products. For non-bulk commodities with special procurement needs, Ziyan Food will lock in the production capacity resources and product prices of high-quality suppliers by signing long-term cooperation agreements and price locking agreements, thus effectively ensuring that the company can obtain sufficient high-quality raw materials at reasonable cost in time. The arrival of raw materials in the factory is only the first step. After entering the factory, each batch of raw materials has to go through the joint acceptance system of Ziyan "food safety+production+storage". Only raw materials that pass strict inspection and meet the quality standards can be allowed to enter the production process.

On the other hand, Ziyan Food puts forward precise requirements for curing time, cooking temperature and time of each product in combination with modern technology to ensure the stability of taste and quality.

In addition to inheriting Sichuan brine technology, Ziyan Food is constantly learning and researching other excellent practices. On May 28th, 2025, the Rongchang District Government of Chongqing agreed to use the name "Rongchang Braised Goose" in Ziyan’s factory. Through the standardized production system, Rongchang braised goose will reach all sales terminals directly, realizing the consistency of quality and flavor. In the research and development of new products, Ziyan is not limited to Sichuan spicy taste, but also actively expands the diversified flavors such as sour soup, rattan pepper and spiced to meet the consumption preferences in different regions of the country.

Smart cold chain logistics escorts quality.

In order to live up to the good products made by good raw materials and good technology, Ziyan Food regards product quality as the lifeline of enterprise development, and has passed ISO9001 quality management system certification, ISO22000 and HACCP food safety management system certification and FSSC22000 food safety system certification, and has strictly controlled the quality from beginning to end, creating a comprehensive quality control system covering procurement, production, warehousing, product distribution, terminal sales and other links. In 2025, Ziyan Baiwei Chicken was awarded the certificate of "Group Member of China Quality Inspection Association", and the quality management and industry standardization construction were recognized by the authority again.

At present, Ziyan Food has established five high-standard production bases in Jinan, Shandong Province, Wuhan, Hubei Province, Lianyungang, Jiangsu Province, Ningguo, Anhui Province and Chongqing. By introducing advanced production facilities and technologies, it has realized a series of automatic innovations such as batching and reporting, reduced human intervention variables, and realized visual management and detection of the production process, ensuring product consistency and production efficiency.

A good product leaving the factory is only the beginning of the test. How to make these products with short shelf life pass through the logistics link efficiently and safely and reach consumers without damage is an unavoidable issue. In this regard, Ziyan Food realizes direct, efficient and fast distribution from the factory to the store through self-built cold chain logistics fleet, and maximizes the product life cycle. At the same time, the intelligent cold chain logistics service platform is applied, and advanced technical means such as Internet of Things, GPS positioning and remote temperature monitoring are introduced. After the logistics order is automatically generated and delivered with one button, the temperature, humidity and location information of goods in transit are monitored in real time, which greatly reduces the distribution error rate, maintains the freshness and taste of products to the greatest extent, and keeps the bottom line of food safety.

The location of the above five bases also helps Ziyan Food to form an all-round supply chain system with the optimal cold chain distribution distance as the radiation radius, fast supply and maximum preservation, and realize the scene of "placing orders the day before, producing on the same day, and delivering to the store on the same day or the next day". The direct, fast and low-cost product distribution effect provides a solid supply guarantee for the rapid expansion of the company’s sales scale. Based on the strategic layout, after the completion of the project of Hainan Ziyan Food Processing and Production Base, the supply chain network of Ziyan Food will be more perfect, and the delivery timeliness is expected to be further improved.

It is worth noting that the quality control management of Ziyan Food is not static, but is constantly evolving in combination with digital and information technology. At present, Ziyan has established a set of highly integrated digital management ecology, introduced modern electronic information management systems such as SAP-ERP system, sales center system, OA system, TMS system and WMS system in food industry, realized the systematic management of core business, completed the integration of different systems, and realized the integration of financial and business information and the real-time acquisition of sales information in terminal stores. On this basis, Ziyan Food continues to explore digital applications, make cross-regional market forecasts and feed them back to production, R&D and procurement in time to improve the company’s operational efficiency.

Terminal multidimensional prevention and control food safety risk points

When the products arrive at the store, they are faced with strict management procedures. Through the deployment of high-definition network cameras, intercom multimedia terminals and other facilities, Ziyan Food has built a real-time monitoring network for stores directly managed by the headquarters, and standardized supervision of terminal operations. In terms of environmental sanitation, Ziyan Food has set up a triple guarantee with the store self-inspection system, the irregular spot check by the national inspection team and the third-party professional disinfection service. Its small cooked food window, which was first adopted and always adhered to, made the clerk and the customer have almost no contact from ordering to taking the meal, and built the last physical barrier for the safe delivery of food.

The preservation management of terminal food forms a collaborative closed loop with the upstream supply chain through digital technology. Among them, around the fresh products that require high freshness, in order to ensure the timeliness of production and supply, Ziyan established a sales forecasting system. By analyzing the medium and long-term store sales data, short-term store sales data and product market demand, it predicted the order quantity of the store on the same day, thus giving production plan suggestions for different products. The production department manually reviewed the forecast data to form a production plan and arranged production in each production base. In terms of product distribution, the company’s middle desk system summarizes the product orders sent to the company by franchised stores and direct-operated stores at the specified time, and the company’s middle desk system automatically matches the orders with the inventory. After manual review, the production bases deliver the goods according to the store orders and deliver them in cold chain.

Ziyan Food also pays great attention to consumers’ shopping experience, and has an evaluation machine in the store, which further opens the channel for consumers’ feedback to the headquarters, ensuring that customers’ feedback can be collected and responded at the first time, thus improving the quality of the store and making product optimization and service improvement more targeted.

In addition to the above links, Ziyan Food has also formulated detailed management norms in tableware disinfection, sales operation and other aspects, and implemented them through training, supervision, inspection and other forms to standardize the unified and standardized operation of stores. Among them, in 2025, Ziyan Food launched three rounds of food safety strategy training covering the whole year, involving headquarters operations, operators and stores, covering food safety standards, store management, personnel health management and other dimensions, and continuously strengthening food safety risk prevention and control capabilities.

From the rigorous screening of raw material procurement to the improvement of production process, from the intelligent management and control of cold chain logistics to the standardized operation of terminal stores, Ziyan Food’s high requirements for full-link quality control not only help itself to open up a larger market scale, but also provide a typical paradigm for the quality upgrade of traditional lo-mei flavor. Under the background of the rise of quality consumption, Ziyan Food is guarding the core of traditional flavor by means of industrialization, improving industrial efficiency by digital technology, and writing a new industry sample for the high-quality development of the table-stewed track.

Text/Wang Siyuan

Editor Tang Zheng

Proofread Wang Xin

Official Media Review 996: Illegal, Overworked and Fake Struggle

  Recently, the discussion on the topic of "996 working system" has been heating up. The so-called "996 working system" means that employees arrive at work at 9: 00 a.m. every day and work until 9: 00 p.m., six days a week. From an Internet company’s public announcement at the annual meeting to the "996.ICU" protest initiated by programmers, and to the opinions expressed by many star entrepreneurs in recent days, this topic has become a social hot spot of concern to the whole people. The semi-monthly talk, which has the reputation of being the first magazine in China, has repeatedly commented on the 996 working system and analyzed it from different angles.

Talk about 996— — Keywords "illegal"

  [Advocating the 996 working system, who gave "praise" the courage to openly violate the law? 】

  At the company’s annual meeting in 2018, which was praised by e-commerce, executives announced on the spot that they would implement the 996 working system in the future, and even said that they could divorce if their work-family balance was not good, which not only made some employees feel dissatisfied, but also caused controversy. Praise CEO White Crow responded that it is definitely a good thing to look back this time a few years later, so that more people can understand the praise culture, and it will also make talents think carefully when they want to enter, so that they will not be different before and after coming.

  Article 36 of China’s labor law: the state implements a working-hour system in which workers work no more than eight hours a day and no more than forty-four hours a week on average; Article 90 stipulates that if an employer violates the provisions of this law and extends the working hours of workers, the labor administrative department shall give a warning, order it to make corrections and may impose a fine.

  According to the Youzan 996 working system, employees work up to 11.5 hours a day and work overtime for more than 100 hours a month, which obviously exceeds the working hours stipulated by the state. "Zanzan" made a big splash when it announced this illegal work system, and it was also justified when it responded. However, no matter whether "praise" wants to take the opportunity to lay off people or reduce wages in disguise, CEO regards illegality as a "good thing" and sublimates it into corporate culture. This is not only a problem of distorted values, but also a bad environment with high cost of safeguarding rights and low risk of illegality in the current labor market. Rights protection can’t rely solely on individuals, and relevant departments must "shoot when it’s time to shoot" according to law. At present, many enterprises are talking about the wolf nature. This desperate working mode, after putting on the coat of "struggle", has almost become a poisonous chicken soup for squeezing employees. I hope those companies that advocate the 996 working system and regard it as the standard understand that before talking about wolf nature, we must first talk about human nature. For those enterprises that deliberately ignore human nature and want to decorate the facade by one or two "family days", the relevant departments must be tough, give employees the confidence to defend their rights, and let the enterprises involved see the severity of the law.

Two Comments on Half-monthly Talks 996— — Keywords "overwork"

  [Beware of the normalization of the "996" working system that gave birth to the "overworked generation"]

  Nowadays, the trend of 996 working system spreading from internet companies to various industries is worrying. Many workers are trapped by this working system and forced to become "overworked generation" in endless overtime. This means that in the state that the 996 working system has become a hidden rule in the industry, even if you choose to change jobs, you still can’t get rid of the overtime curse. It is the workplace that changes and the working hours remain unchanged.

  In fact, the 996 working system has been invisible for many years. However, it used to be covered with a layer of "flexible working system", but now it is openly declared as a normal working mode by some companies. Some companies use the so-called "struggle" to whitewash the 996 working system, and some companies use "high salary" to achieve a game with workers on the 996 working system. While the downward pressure on the economy is increasing, more companies normalize the 996 working system, while doing everything possible to reduce the overtime pay that workers deserve, so as to save costs and increase profits.

  The social harm of 996 working system is self-evident, which overdraws the health and energy of workers, damages the interest and enthusiasm of a generation for work, and then has a negative impact on sustainable economic development and social harmony. Perhaps at present, the number of enterprises implementing the 996 working system has not reached the majority, but in the public opinion field with the magnifying effect of the Internet, the dissatisfaction caused by 996 is immeasurable to the society. A few days ago, an article "In my parents ‘ 996’ In front of us, the news that Japanese young people choose low desire has aroused people’s concern, and we should be alert to the hidden worries behind it.

  In the face of the 996 working system, which is striding forward to normalization, the government labor department and the relevant institutions on which workers rely for safeguarding their rights cannot remain silent. After all, people work for a better life, not to give up their lives for work.

Three Comments on Half-monthly Talks 996— — Keywords "pseudo-struggle"

  [996 has nothing to do with struggle, but with interests]

  The discussion on the 996 working system in the public opinion field has been going on for some time, but it is still not over, and even "climax after climax" from time to time. This in itself is a puzzling phenomenon: why has an obviously illegal practice been standing, even entangled in the basic right and wrong issues? I’m afraid the reason lies in the related interests, so that the defenders of 996 refused to admit it even in the face of common sense recognized by most people.

  Needless to say, the defenders of 996 have a strong lineup, among which there are some star entrepreneurs that our society most respects. Their arguments themselves have a strong personality color, and naturally have the star aura of the protagonist, so they are very confusing.

  Moreover, some people are good at occupying the commanding heights of morality. For example, their core "rhetoric" is to link, bind and even uniquely equate 996 with struggle. In their discussion, 996 is illegal and unreasonable, which is nothing, as long as a "struggle" is enough: without struggle, where can there be a future? No, where did 996 come from? For the future, shouldn’t it be 996? For the future, it must be 996! Only 996!

  In order to "consolidate" this logic, "winners" presented their own "selfless work" and moved out a large set of tall sayings and examples, even "two bombs and one star" were used to say things. They even stigmatized the legal 8-hour work as the opposite of 996. Those who work honestly for 8 hours just don’t work hard, struggle, seek stability, "have no future" and so on. This is a series of extremely confusing operations. It’s a pity that this logic is wrong from the beginning. This artificially set formula "996= Struggle" does not exist, and the resulting series of deductions are naturally just mistakes.

  Struggle must be voluntary, supported by a sense of responsibility for the cause and confidence in the future. For 996, which is enforced by enterprises, if there is no system to implement the rigidity of the consistency of employees’ interests and enterprises’ interests, and there is no system to ensure that employees have a solid future, the struggle cannot exist. When employees lack the protection of long-term contracts, they will be laid off at any time, and there is no definite return to reward their sense of responsibility, even overtime pay. At this time, talking about struggle is tantamount to "why not eat meat?" At the end of the demographic dividend, forcing 996 is a double-edged sword. Squeezing employees by killing the goose that lays the golden eggs will inevitably overdraw the future and bring negative effects to the long-term development of enterprises.

  I have to say that although this bowl of chicken soup carefully cooked by star entrepreneurs looks tall, it is obviously toxic and it is difficult for workers to laugh. What needs to be vigilant is that this kind of poisonous chicken soup argument is tantamount to deconstructing the spirit of struggle and the construction of a society ruled by law. It has been repeatedly brought out, which will interfere with the main theme of the times to carry forward the spirit of struggle and cause ideological confusion.

  996 is not synonymous with struggle, it is more related to legal and interest issues. Advise people who are interested in promoting the normalization of 996: please honestly talk about the interests under the legal framework, don’t confuse the audience with so many lofty words, but actually come up with an interest protection system that allows workers to share joys and sorrows with enterprises. What we need is a legitimate and reasonable spirit of struggle, a spirit of dedication and responsibility to ourselves, our family and our country. If we separate these, the spirit of struggle will become passive water and a tree without roots.