购买法与权益结合法

购买法与权益结合法 购买法和权益结合法下合并报编制综合案例 黄世忠 ,厦门国家会计学院～361005, [摘要] 本案例融合了财政部最新颁布的第2号准则《长期股权投资》、第20号准则《企业合并》和第33号准则《合并财务报表》的基本～以换股合并为背景～了购买法和权益结合法下合并财务报表的不同编制方法。本案例突出了被购买(合并)公司存在已记录商誉、应付股利以及未记录可辨认无形资产及或有负债对合并报表编制的影响。 [关键词] 购买法 权益结合法 合并报表 一、案例基本情况 2006年6月30日，P公司向S公司发行1,000,000股面值为1.00元、公允价值为,5.50的普通股，获得S公司80%的股权。换股合并后，P公司和S公司在购买日的简明资产负债表以及S公司资产和负债的公允价值如下: 附表1 资产负债表 2006年6月30日 单位:元 P公司—账面价值 S公司 购买法 权益结合法 账面价值 公允价值 资 产 货币资金 1,150,000 1,150,000 50,000 50,000 应收股利 80,000 80,000 存货* 920,000 920,000 750,000 800,000 长期股权投资 5,420,000 3,600,000 --- --- 固定资产---原值* 6,200,000 6,200,000 4,800,000 3,300,000 累计折旧 (3,800,000) (3,800,000) (1,700,000) --- 无形资产—土地使用权* 1,200,000 1,200,000 1,500,000 1,700,000 商誉* --- --- 100,000 100,000 资产总计 11,170,000 9,350,000 5,500,000 负债及股东权益 短期借款 300,000 300,000 600,000 600,000 应付账款 270,000 270,000 240,000 240,000 应付股利* --- --- 100,000 100,000 其他负债 100,000 100,000 60,000 60,000 负债合计 670,000 670,000 1,000,000 1,000,000 实收资本 2,000,000 2,000,000 1,000,000 资本公积 5,000,000 3,180,000 2,000,000 未分配利润 3,500,000 3,500,000 1,500,000 股东权益合计 10,500,000 8,680,000 4,500,000 负债及股东权益总计 11,170,000 9,350,000 5,500,000 * S公司的存货于2006年11月出售给外部; S公司的固定资产为办公设备～剩余使用年限 1 10年～按直线法计提折旧～无残值,S公司的土地使用权剩余使用年限20年～按直线法摊销,S公司的商誉为以前年度确认的商誉～与本次企业合并无关,不摊销,S公司的应付股利于2006年9月30日以现金支付。 在购买日，S公司有一项未记录的专利权，其公允价值为,200,000，有效寿命期5年，有一项未记录的或有负债，其公允价值为,150,000，该项或有负债2006年12月31日尚未支付。 根据《企业合并》准则的规定，因合并而产生的商誉不摊销。年终进行减值测试，未发现商誉存在减值现象。 2006年9月3日，S公司将成本为,2,000,000的存货以,2,500,000的价格出售给P公司，截止2006年12月31日,账款已全部结清,但P公司向S公司购入的存货尚有50%未对外销售。P公司和S公司当年未发生其他交易。 P公司对S公司的合并，未采用下推会计程序，所得税因素忽略不计。 P公司平常采用成本法核算对S公司的长期股权投资，编制合并报表时按权益法进行调整。 P公司和S公司2006年末的资产负债表、利润表及未分配利润变动情况如下所示。 附表2 资产负债表 2006年12月31日 单位:元 P公司(购买法) P公司(权益结合法) S公司 资 产 货币资金 2,200,000 2,200,000 1,150,000 应收股利 --- --- 存货* 2,200,000 2,200,000 1,500,000 长期股权投资 5,420,000 3,600,000 --- 固定资产---原值* 6,500,000 6,500,000 5,000,000 累计折旧 (4,000,000) (4,000,000) (1,900,000) 无形资产—土地使用权* 1,100,000 1,100,000 1,450,000 商誉* --- --- 100,000 资产总计 13,420,000 11,600,000 7,300,000 负债及股东权益 短期借款 1, 680,000 1, 680,000 800,000 应付账款 590,000 590,000 200,000 应付股利* --- --- --- 其他负债 150,000 150,000 100,000 负债合计 2,420,000 2,420,000 1,100,000 实收资本 2,000,000 2,000,000 1,000,000 资本公积 5,000,000 3,180,000 2,000,000 盈余公积 1,020,000 1,020,000 510,000 未分配利润 2,980,000 2,980,000 2,690,000 股东权益合计 11,000,000 9,180,000 6,200,000 负债及股东权益总计 13,420,000 11,600,000 7,300,000 2 附表3 利润表 2006年度 单位:元 P公司 S公司 2006.1.1 – 6.30 2006.7.1 – 12.31 一、营业收入 45,000,000 20,000,000 25,000,000 减: 营业成本 25,000,000 10,000,000 12,000,000 营业税费 1,000,000 500,000 600,000 销售费用 4,000,000 3,500,000 3,900,000 管理费用 6,000,000 3,500,000 5,000,000 财务费用 2,000,000 500,000 500,000 资产减值损失 --- --- --- 加:公允价值变动净收益 --- --- --- 投资净收益 --- --- --- 二、营业利润 7,000,000 2,000,000 3,000,000 加:营业外收入 600,000 200,000 400,000 减:营业外支出 1,600,000 1,200,000 1,400,000 三、利润总额 6,000,000 1,000,000 2,000,000 减:所得税 900,000 150,000 300,000 四、净利润 5,100,000 850,000 1,700,000 附表4 未分配利润变动情况 2006年度 单位:元 P公司 S公司 2006.1.1 – 6.30 2006.7.1 – 12.31 一、净利润 5,100,000 850,000 1,700,000 加:年(期)初未分配利润 900,000 750,000 1,500,000 其他转入 ---- --- --- 二、可供分配利润 6,000,000 1,600,000 3,200,000 减:提取法定盈余公积 510,000 --- 255,000 三、可供股东分配的利润 5,490,000 1,600,000 2,945,000 减:提取任意盈余公积 510,000 --- 255,000 应付普通股股利 2,000,000 100,000 --- 四、未分配利润 2,980,000 1,500,000 2,690,000 二、案例基本要求 (一) 假设P公司获得S公司股权为非同一控制下的企业合并 )P公司应确认多少合并商誉, (1 (2)P公司编制购买日的合并报表应做什么分录, 3 (3)P公司编制2006年度的合并报表应做什么分录, (二) 假设P公司获得S公司股权为同一控制下的企业合并 (1) P公司应确认多少合并商誉, (2) P公司编制合并日的合并报表应做什么分录, ) P公司编制2006年度的合并报表应做什么分录, (3 三、P公司对S公司投资的会计处理 作为独立的会计主体，P公司对S公司进行股权投资时，应编制以下会计分录: 购买法(购买日) 权益结合法(合并日) 借:长期股权投资 5,420,000 借:长期股权投资 3,600,000 应收股利 80,000 贷:实收资本 1,000,000 贷:实收资本 1,000,000 资本公积 1,400,000* 资本公积 4,500,000 未分配利润 1,200,000** 长期股权投资= 公允价值 — 应收股利 长期股权投资= 账面价值 × 80% * P公司发行股票面值 1,000,000 减: 取得的S公司股票面值 800,000 面值差额 200,000 资本公积=S公司资本公积×80%-面值差额 =2,000,000×80% - 200,000 = 1,400,000 **:在权益结合下，S公司的未分配利润可以并入P公司，在利润分配表上的反映为“其他 转入”。 四、购买法下编制合并报表的会计处理 (1)商誉=购买成本-S公司可辨认资产、负债和或有负债的净公允价值 购买成本=1,000,000×,5.50 - ,100,000(应付股利)×80%=,5,420,000 S公司可辨认资产、负债和或有负债的净公允价值 = ,1,000,000+,2,000,000+,1,500,000 (股东权益账面余额) +(,800,000 - ,750,000) (存货增值) +(,3,300,000-,3,100,000) (固定资产增值) +(,1,700,000 - ,1,500,000) (土地使用权增值) +,200,000 (未记录专利权公允价值) -,150,000(未记录或有负债公允价值) -,100,000(S公司已记录商誉价值) = , 4,900,000 购买商誉 = ,5,420,000 - ,4,900,000 ×80%= ,1,500,000 已确认商誉 = ,100,000 4 未确认商誉= ,1,500,000-,100,000×80% = ,1,420,000 (2) 购买日编制合并报表的抵销分录 ? 借:存货 50,000 固定资产(办公设备) 200,000 无形资产(土地使用权) 200,000 无形资产(专利权) 200,000 商誉 1,420,000 实收资本(S公司) 1,000,000 资本公积(S公司) 2,000,000 未分配利润(S公司) 1,500,000 贷: 长期股权投资(P公司) 5,420,000 少数股东权益 1,000,000* 或有负债 150,000 * 少数股东权益 = [4,500,000(账面净资产)+650,000(资产增值和账外资产) -150,000(或有负债)]×20% ? 借: 应付股利 80,000 贷: 应收股利 80,000 (3)2006年12月31日编制合并报表的抵销和调整分录: ? 抵销S公司的净资产并确认少数股东权益 借:存货 50,000 固定资产(办公设备) 200,000 无形资产(土地使用权) 200,000 无形资产(专利权) 200,000 商誉 1,420,000 实收资本(S公司) 1,000,000 资本公积(S公司) 2,000,000 未分配利润(S公司) 1,500,000 贷: 长期股权投资(P公司) 5,420,000 少数股权权益 1,000,,000 或有负债 150,000 ? 调整存货增值对当期主营业务成本的影响: 借:营业成本 50,000 贷: 存货 50,000 ? 调整办公设备增值对当期管理费用的影响: 借: 管理费用(折旧费用) 10,000 贷: 累计折旧(办公设备) 10,000 ? 调整土地使用权增值对当期管理费用的影响: 借: 管理费用(土地使用权摊销费用) 5,000 贷: 无形资产(土地使用权) 5,000 ? 调整补确认账外专利权对当期管理费用的影响: 5 借: 管理费用(专利权摊销费用) 20,000 贷: 无形资产(专利权) 20,000 ? P公司按权益法调整对S公司的投资 借: 长期股权投资—S公司 1,292,000 贷: 投资收益—S公司 1,292,000 (1,700,000 – 50,000 -10,000 -5,000 – 20,000) × 80% = 1,292,000 ? 抵消P公司按权益法确认的对S公司的投资收益 借: 投资收益—S公司 1,292,000 贷: 长期股权投资—S公司 1,292,000 ? 抵销公司间存货交易及其未实现利润 借: 营业收入 2,500,000 贷: 营业成本 2,250,000 存货 250,000 ? 确认少数股东应享S公司的利润 借:少数股东损益 273,000* 贷: 少数股东权益 273,000 * 少数股东损益= (S公司净收益-调整额-公司间交易未实现利润)×20% = (1,700,000 – 85,000 – 250,000)×20% = 273,000 ? 抵销S公司的利润分配 借:盈余公积 510,000 贷: 提取法定盈余公积 255,000 提取任意盈余公积 255,000 (4)编制合并底稿 购买法: 资产负债表合并底稿(2006.12.31) P公司 S公司 调整与抵消 合并金额 资产 借方 贷方 货币资金 2,200,000 1,150,000 3,350,000 应收股利 存货 2,200,000 1,500,000 50,000 300,000 3,450,000 长期股权投资 5,420,000 1,292,000 6,712,000 0 固定资产-原值 6,500,000 5,000,000 200,000 11,700,000 累计折旧 -4,000,000 -1,900,000 -10,000 -5,910,000 无形资产 ---土地使用权 1,100,000 1,450,000 200,000 5,000 2,745,000 ---专利权 200,000 20,000 180,000 商誉 100,000 1,420,000 1,520,000 资产总计 13,420,000 7,300,000 17,035,000 负债及股东权益 短期借款 1,680,000 800,000 2,480,000 应付账款 590,000 200,000 790,000 应付股利 或有负债 150,000 150,000 6 其他负债 150,000 100,000 250,000 负债合计 2,420,000 1,100,000 3,670,000 实收资本 2,000,000 1,000,000 1,000,000 2,000,000 资本公积 5,000,000 2,000,000 2,000,000 5,000,000 盈余公积 1,020,000 510,000 510,000 1,020,000 未分配利润 2,980,000 2,690,000 4,072,000* 少数股东权益 1,273,000 1,273,000 股东权益合计 11,000,000 6,200,000 13,365,000 负债及股东权益总计 13,420,000 7,300,000 17,035,000 * 见利润分配表合并底稿 购买法:利润表合并底稿(2006年度) 调整与抵销 P公司 S公司 借方 贷方 合并金额 一.营业收入 45,000,000 25,000,000 2,500,000 67,500,000 减:营业成本 25,000,000 12,000,000 50,000 2,250,000 34,800,000 营业税费 1,000,000 600,000 1,600,000 销售费用 4,000,000 3,900,000 7,900,000 管理费用 6,000,000 5,000,000 35,000 11,035,000 财务费用 2,000,000 500,000 2,500,000 资产减值损失 加:公允价值变动净收益 投资收益 1,292,000 1,292,000 0 二.营业利润 7,000,000 3,000,000 3,877,000 3,542,000 9,665,000 加:营业外收入 600,000 400,000 1,000,000 减:营业外支出 1,600,000 1,400,000 3,000,000 3,877,00四.利润总额 6,000,000 2,000,000 3,542,000 7,665,000 0 减:所得税 900,000 300,000 1,200,000 五.净利润 5,100,000 1,700,000 3,877,000 3,542,000 6,465,000 (一)归属于母公司的净利润 6,192,000 (二)少数股东损益 273,000 273,000 购买法: 未分配利润合并底稿(2006年度) P公司 S公司 调整与抵销 合 并 金 额 借 方 贷 方 一、上年年末余额 900,000 1,500,000 1,500,000 900,000 1(会计政策变更 2(前期差错更正 二、本年年初余额 900,000 1,500,000 1,500,000 900,000 三、本年增减变动金额 本年净利润 5,100,000 1,700,000 3,877,000 3,542,000 6,465,000 减: 少数股东损益 273,000 273,000 加: 其他转入 7 减: 本年利润分配 1(对所有者分配 2,000,000 2,000,000 2(提取盈余公积 1,020,000 510,000 510,000 1,020,000 四、本年年末余额 2,980,000 2,690,000 5,650,000 4,052,000 4,072,000 五、权益结合法编制合并报表的会计处理 1(商誉确认 在权益结合法下，既不确认净资产的价值变动，也不确认商誉，而是沿用被合并公司的账面余额。 2(合并日编制合并报表的抵销分录 ? P公司在合并日编制合并报表所做的抵销分录: 借: 实收资本(S) 1,000,000 资本公积(S) 2,000,000 未分配利润(S) 1,330,000* 少数股东损益 170,000 贷: 长期股权投资 3,600,000 少数股东权益 900,000 * 在利润分配表上反映为“其他转入”。 借:实收资本 800,000 借:实收资本 200,000 资本公积 1,600,000 资本公积 400,000 未分配利润 1,200,000 未分配利润 130,000* 贷:长期股权投资 3,600,000 少数股东损益 170,000** 贷:少数股东权益 900,000 * 未分配利润 = (年初未分配利润750,000 – 上半年利润分配 100,000) ×20% = 130,000 ** 少数股东损益 = 上半年净利润 850,000 × 20% = 170,000 借: 应付股利(S) 80,000 贷: 应收股利(P) 80,000 3. 2006年12月31日编制合并报表所应做的调整和抵销分录 ? 抵销S公司的净资产并确认少数股东权益 借: 实收资本(S) 1,000,000 资本公积(S) 2,000,000 未分配利润(S) 1,330,000 少数股东损益 170,000 贷: 长期股权投资 3,600,000 少数股东权益 900,000 ? P公司按权益法调整对S公司的投资 借: 长期股权投资 2,040,000 (2,550,000×80%) 贷: 投资收益 2,040,000 8 ? 抵销P公司按权益法确认的对S公司的投资收益 借: 投资收益 2,040,000 贷: 长期股权投资 2,040,000 ? 抵销公司间交易及其未实现利润 借: 营业收入 2,500,000 贷: 营业成本 2,250,000 存货 250,000 ? 确认少数股东在公司所享有的利润 借: 少数股东损益 290,000* 贷: 少数股东权益 290,000 * 少数股东损益=(1,700 ,000-250,000)×20% = 290,000 ? 抵销S公司的利润分配 借: 盈余公积 510,000 贷: 提取法定盈余公积 255,000 提取任意盈余公积 255,000 4(编制合并底稿 权益结合法: 资产负债表合并底稿(2006.12.31) P公司 S公司 调整与抵消 合并金额 资产 借方 贷方 货币资金 2,200,000 1,150,000 3,350,000 应收股利 存货 2,200,000 1,500,000 250,000 3,450,000 长期股权投资 3,600,000 2,040,000 5,640,000 0 固定资产-原值 6,500,000 5,000,000 11,500,000 累计折旧 -4,000,000 -1,900,000 -5,900,000 无形资产 ---土地使用权 1,100,000 1,450,000 2,550,000 ---专利权 商誉 100,000 100,000 资产总计 11,600,000 7,300,000 15,050,000 负债及股东权益 短期借款 1,680,000 800,000 2,480,000 应付账款 590,000 200,000 790,000 应付股利 或有负债 其他负债 150,000 100,000 250,000 负债合计 2,420,000 1,100,000 3,520,000 实收资本 2,000,000 1,000,000 1,000,000 2,000,000 资本公积 3,180,000 2,000,000 2,000,000 3,180,000 盈余公积 1,020,000 510,000 510,000 1,020,000 9 未分配利润 2,980,000 2,690,000 4,140,000* 少数股东权益** 1,190,000 1,190,000 股东权益合计 9,180,000 6,200,000 11,530,000 负债及股东权益总计 11,600,000 7,300,000 15,050,000 * 见利润及利润分配表合并底稿 ** 少数股东权益=(S公司期末股东权益-存货交易未实现利润)×20% =(6,200,000-250,000)×20% =1,190,000 权益结合法:利润表合并底稿(2006年度) 调整与抵销 P公司 S公司 借方 贷方 合并金额 一.营业收入 45,000,000 45,000,000 2,500,000 87,500,000 减:营业成本 25,000,000 22,000,000 2,250,000 44,750,000 营业税费 1,000,000 1,100,000 2,100,000 销售费用 4,000,000 7,400,000 11,400,000 管理费用 6,000,000 8,500,000 14,500,000 财务费用 2,000,000 1,000,000 3,000,000 资产减值损失 加:公允价值变动净收益 投资收益 2,040,000 2,040,000 0 二.营业利润 7,000,000 5,000,000 4,540,000 4,290,000 11,750,000 加:营业外收入 600,000 600,000 1,200,000 减:营业外支出 1,600,000 2,600,000 4,200,000 4,290,00三.利润总额 6,000,000 3,000,000 4,540,000 8,750,000 0 减:所得税 900,000 450,000 1,350,000 四.净利润 5,100,000 2,550,000 4,540,000 4,290,000 7,400,000 (一) 归属于母公司的净利润 6,940,000 (二) 少数股东损益 460,000** 460,000 权益结合法: 未分配利润合并底稿(2006年度) P公司 S公司 调整与抵销 合 并 金 额 借 方 贷 方 一、上年年末余额 -300,000 650,000 350,000 1(会计政策变更 2(前期差错更正 二、本年年初余额 -300,000 650,000* 350,000 三、本年增减变动金额 本年净利润 5,100,000 2,550,000 4,540,000 4,290,000 7,400,000 减: 少数股东损益 460,000** 460,000 加: 其他转入 1,200,000 1,330,000 -130,000 减: 本年利润分配 10 1(对所有者分配 2,000,000 2,000,000 2(提取盈余公积 1,020,000 510,000 510,000 1,020,000 四、本年年末余额 2,980,000 2,690,000 6,330,000 4,800,000 4,140,000 *750,000(年初未分配利润)-100,000(6月30日宣布股利)=650,000 ** 少数股东损益=(2,550,000 – 250,000)×20% =460,000 11 (英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen 12 party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations 13 repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth 14 Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political 15 Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision 16 of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and 17 to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on 18 a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a 19 total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > 20 real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption struggle of the latest achievements. < rule > the party's eighteen years 21 implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of the party constitution consciousness, maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, 22 exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should 23 be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective 24 convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts 25 of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application 26 of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of principles. There is no doubt that shall, in accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation 27 made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give 28 expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental 29 organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post 30 processing, constitute violations, in accordance with the relevant provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in 31 the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in 32 the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management 33 of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, 34 around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in simple "one 35 size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are 36 relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative technique removed the "personal" in violation of the provisions, content and not to change the original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < 37 new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform 38 comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation 39 of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth mentioning is, > < Regulations in Article 150 40 about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily 41 blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres 42 should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic life and debriefing honesty responsibility, such as Real to the party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection 43 with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace 44 with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection and supervision organs and cadres to the < code > and < > as the deepening of 45 the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline 46 must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be 47 held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be strict discipline, discipline must be punished, and severely punish the acts in violation of rules and regulations. 48