二、改错 31、挪用国家救灾、抢险、防汛、优抚、救济款物,情节严重,致使国家和人民群众利益遭受重大损害的,对直接责任人员,处以行政处分或者拘役。 32、由债权人申请破产的企业,在人民法院受理案件后三个月内,其主管部门可以申请对该企业进行清理。 33、预算收入的退付,必须在国家统一规定的入库范围内办理。 34、注册会计师与委托人或其他当事人有利害关系的,应当向单位的领导人申明,实行回避。委托人或者其 Second, mistakes 31, misappropriation of the state relief, rescue, flood control, special care, relief funds and materials, the circumstances are serious, causing the interests of the state and the people suffered significant damage to the persons directly responsible for the imposition of administrative punishment or criminal detention. 32. The enterprise applying for bankruptcy by a creditor may, within three months after the people’s court accepts the case, apply for the liquidation of the enterprise by its competent department. 33. The refund of the budget income must be handled within the storage limit prescribed by the state. 34, CPA and the client or other interested parties, shall be affirmed to the leaders of the unit, to avoid. Trustee or its