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教育系统内部审计工作规定(教育部令第47号)
发布日期: 2020年03月23日 09:42 来源:天博体育官网-天博体育注册-天博体育官方网站

教育系统内部审计工作规定

第一章 总则

  DIYITIAO WEIJIAQIANGJIAOYUXITONGNEIBUSHENJIGONGZUO,TISHENGNEIBUSHENJIGONGZUOZHILIANG,CHONGFENFAHUINEIBUSHENJIZUOYONG,TUIDONGJIAOYUSHIYEKEXUEFAZHAN,GENJU《ZHONGHUARENMINGONGHEGUOJIAOYUFA》《ZHONGHUARENMINGONGHEGUOSHENJIFA》《ZHONGHUARENMINGONGHEGUOSHENJIFASHISHITIAOLI》《SHENJISHUGUANYUNEIBUSHENJIGONGZUODEGUIDING》JIQITAYOUGUANFALVFAGUI,ZHIDINGBENGUIDING。

  DIERTIAO YIFASHUYUSHENJIJIGUANSHENJIJIANDUDUIXIANGDEGEJIJIAOYUXINGZHENGBUMEN、XUEXIAOHEQITAJIAOYUSHIYEDANWEI、QIYEDENG(YIXIAJIANCHENGDANWEI)NEIBUSHENJIGONGZUOSHIYONGBENGUIDING。

  DISANTIAO BENGUIDINGSUOCHENGNEIBUSHENJI,SHIZHIDUIBENDANWEIJISUOSHUDANWEICAIZHENGCAIWUSHOUZHI、JINGJIHUODONG、NEIBUKONGZHI、FENGXIANGUANLIDENGSHISHIDULI、KEGUANDEJIANDU、PINGJIAHEJIANYI,YICUJINDANWEIWANSHANZHILI、SHIXIANMUBIAODEHUODONG。

  DISITIAO DANWEIYINGDANGYIZHAOYOUGUANFALVFAGUI、BENGUIDINGHENEIBUSHENJIZHIYEGUIFAN,JIEHEBENDANWEISHIJIQINGKUANG,JIANLIJIANQUANNEIBUSHENJIZHIDU,MINGQUENEIBUSHENJIGONGZUODELINGDAOTIZHI、ZHIZEQUANXIAN、GONGZUOJIGOU、RENYUANPEIBEI、JINGFEIBAOZHANG、SHENJIJIEGUOYUNYONGHEZERENZHUIJIUDENG。

  DANWEIYINGDANGJIAQIANGBENDANWEIDANGZUZHIDUINEIBUSHENJIGONGZUODELINGDAO,JIANQUANDANGLINGDAOXIANGGUANGONGZUODETIZHIJIZHI。

天博体育官网  DIWUTIAO JIAOYUXITONGNEIBUSHENJIGONGZUOYINGDANGJIESHOUGUOJIASHENJIJIGUANDEYEWUZHIDAOHEJIANDU。

第二章 内部审计机构和人员

  DILIUTIAO DANWEIYINGDANGGENJUGUOJIABIANZHIGUANLIXIANGGUANGUIDINGHEGUANLIXUYAO,SHEZHIDULIDEJIGOUHUOMINGQUEXIANGGUANNEISHEJIGOUZUOWEINEIBUSHENJIJIGOU,LVXINGNEIBUSHENJIZHIZE。

天博体育官网  DIQITIAO NEIBUSHENJIJIGOUYINGDANGZAIBENDANWEIZHUYAOFUZERENDEZHIJIELINGDAOXIAKAIZHANNEIBUSHENJIGONGZUO,XIANGQIFUZEBINGBAOGAOGONGZUO。

天博体育官网  DIBATIAO DANWEIKEYIGENJUGONGZUOXUYAOCHENGLISHENJIWEIYUANHUI,JIAQIANGDANGDUISHENJIGONGZUODELINGDAO,FUZEBUSHUNEIBUSHENJIGONGZUO,SHENYINIANDUSHENJIGONGZUOBAOGAO,YANJIUZHIDINGNEIBUSHENJIGAIGEFANGAN、ZHONGDAZHENGCEHEFAZHANZHANLVE,SHENYIJUECENEIBUSHENJIZHONGDASHIXIANGDENG。

天博体育官网  DIJIUTIAO DANWEIKEYIGENJUGONGZUOXUYAOJIANLIZONGSHENJISHIZHIDU。ZONGSHENJISHIXIEZHUZHUYAOFUZERENGUANLINEIBUSHENJIGONGZUO。

  DISHITIAO DANWEIYINGDANGBAOZHENGNEIBUSHENJIGONGZUOSUOXURENYUANBIANZHI,YANGENEIBUSHENJIRENYUANLUYONGBIAOZHUN,HELIPEIBEIJUYOUSHENJI、CAIWU、JINGJI、FALV、GUANLI、GONGCHENG、XINXIJISHUDENGZHUANYEZHISHIDENEIBUSHENJIRENYUAN。ZONGSHENJISHI、NEIBUSHENJIJIGOUFUZERENYINGDANGJUBEISHENJI、CAIWU、JINGJI、FALV、GUANLIDENGZHUANYEBEIJINGHUOGONGZUOJINGLI。

  DISHIYITIAO DANWEIYINGDANGGENJUNEIBUSHENJIGONGZUOTEDIAN,WANSHANNEIBUSHENJIRENYUANKAOHEPINGJIAZHIDUHEZHUANYEJISHUGANGWEIPINGPINZHIDU,BAOZHANGNEIBUSHENJIRENYUANXIANGYOUXIANGYINGDEJINSHENG、TIANBOTIYUGUANWANG、RENZHI、XINCHOUJIXIANGGUANDAIYU。

  DISHIERTIAO DANWEIYINGDANGZHICHIHEBAOZHANGNEIBUSHENJIRENYUANTONGGUOCANJIAYEWUPEIXUN、KAOQUZHIYEZIGE、YISHENDAIXUNDENGDUOZHONGTUJINGJIESHOUJIXUJIAOYU,TIGAOZHUANYESHENGRENNENGLI。

天博体育官网  DISHISANTIAO NEIBUSHENJIJIGOUDEBIANDONGHEZONGSHENJISHI、NEIBUSHENJIJIGOUFUZERENDERENMIANHUODIAODONG,YINGDANGXIANGSHANGYIJINEIBUSHENJIJIGOUBEIAN。

  DISHISITIAO NEIBUSHENJIJIGOUHENEIBUSHENJIRENYUANYIFADULILVXINGZHIZE,RENHEDANWEIHEGERENBUDEGANSHEHEDAJIBAOFU。

  DISHIWUTIAO NEIBUSHENJIJIGOULVXINGNEIBUSHENJIZHIZESUOXUJINGFEI,YINGDANGLIERUBENDANWEIYUSUAN。

  DISHILIUTIAO NEIBUSHENJIRENYUANYINGDANGYANGEZUNSHOUYOUGUANFALVFAGUIHENEIBUSHENJIZHIYEGUIFAN,DULI、KEGUAN、GONGZHENGDILVXINGZHIZE,BAOSHOUGONGZUOMIMI。

  DISHIQITIAO NEIBUSHENJIJIGOUHENEIBUSHENJIRENYUANBUDECANYUKENENGYINGXIANGDULI、KEGUANLVXINGSHENJIZHIZEDEGONGZUO,BUDECANYUBEISHENJIDANWEIYEWUHUODONGDEJUECEHEZHIXING。

天博体育官网  DISHIBATIAO ZAIBUWEIFANGUOJIABAOMIGUIDINGDEQINGKUANGXIA,NEIBUSHENJIJIGOUKEYIGENJUGONGZUOXUYAOXIANGSHEHUIZHONGJIEJIGOUGOUMAISHENJITIANBOTIYUGUANWANG。NEIBUSHENJIJIGOUYINGDANGDUIZHONGJIEJIGOUKAIZHANDESHOUTUOYEWUJINXINGZHIDAO、JIANDU、JIANCHAHEPINGJIA,BINGDUICAIYONGDESHENJIJIEGUOFUZE。

天博体育官网  DISHIJIUTIAO DANWEIYINGDANGDUIRENZHENLVZHI、CHENGJIXIANZHUDENEIBUSHENJIRENYUANYUYIBIAOZHANG。

第三章 内部审计职责权限

  DIERSHITIAO NEIBUSHENJIJIGOUYINGDANGANZHAOGUOJIAYOUGUANGUIDINGHEBENDANWEIDEYAOQIU,DUIBENDANWEIJISUOSHUDANWEIYIXIASHIXIANGJINXINGSHENJI:

  (YI)GUANCHELUOSHIGUOJIAZHONGDAZHENGCECUOSHIQINGKUANG;

  (ER)FAZHANGUIHUA、ZHANLVEJUECE、ZHONGDACUOSHIHENIANDUYEWUJIHUAZHIXINGQINGKUANG;

  (SAN)CAIZHENGCAIWUSHOUZHIHEYUSUANGUANLIQINGKUANG;

  (SI)GUDINGZICHANTOUZIXIANGMUQINGKUANG;

天博体育官网  (WU)NEIBUKONGZHIJIFENGXIANGUANLIQINGKUANG;

  (LIU)ZIJIN、ZICHAN、ZIYUANDEGUANLIHEXIAOYIQINGKUANG;

天博体育官网  (QI)BANXUE、KEYAN、HOUQINBAOZHANGDENGZHUYAOYEWUHUODONGDEGUANLIHEXIAOYIQINGKUANG;

  (BA)BENDANWEIGUANLIDELINGDAORENYUANLVXINGJINGJIZERENQINGKUANG;

天博体育官网  (JIU)ZIRANZIYUANZICHANGUANLIHESHENGTAIHUANJINGBAOHUZERENDELVXINGQINGKUANG;

  (SHI)JINGWAIJIGOU、JINGWAIZICHANHEJINGWAIJINGJIHUODONGQINGKUANG;

  (SHIYI)GUOJIAYOUGUANGUIDINGHEBENDANWEIYAOQIUBANLIDEQITASHIXIANG。

  DIERSHIYITIAO NEIBUSHENJIJIGOUYINGDANGXIEZHUBENDANWEIZHUYAOFUZERENDUCULUOSHISHENJIFAXIANWENTIDEZHENGGAIGONGZUO。

天博体育官网  DIERSHIERTIAO JIAOYUBUFUZEZHIDAOHEJIANDUQUANGUOJIAOYUXITONGNEIBUSHENJIGONGZUO。DIFANGGEJIJIAOYUXINGZHENGBUMENFUZEZHIDAOHEJIANDUBENXINGZHENGQUYUNEIJIAOYUXITONGNEIBUSHENJIGONGZUO。

天博体育官网  JIAOYUXINGZHENGBUMENZHIDAOHEJIANDUNEIBUSHENJIGONGZUODEZHUYAOZHIZESHI:

  (YI)ZHIDINGNEIBUSHENJIGUIZHANGZHIDU;

  (ER)DUCUJIANLIJIANQUANNEIBUSHENJIZHIDU;

  (SAN)ZHIDAOKAIZHANNEIBUSHENJIGONGZUO,TUCHUSHENJIZHONGDIAN;

  (SI) JIANDUNEIBUSHENJIZHIZELVXINGQINGKUANG,JIANCHANEIBUSHENJIYEWUZHILIANG;

天博体育官网  (WU)KAIZHANYEWUPEIXUN、ZUZHINEIBUSHENJIGONGZUOTIANBOTIYUGUANWANGYANTAO;

天博体育官网  (LIU)ZHIDAOJIAOYUXITONGNEIBUSHENJIZILVZUZHIKAIZHANGONGZUO;

天博体育官网  (QI)WEIHUNEIBUSHENJIJIGOUHENEIBUSHENJIRENYUANDEHEFAQUANYI;

  (BA)FALV、FAGUIGUIDINGDEQITAZHIZE。

  DIERSHISANTIAO NEIBUSHENJIJIGOUYINGDANGDUISUOSHUDANWEINEIBUSHENJIGONGZUOJINXINGGUANLI、ZHIDAOHEJIANDU。

  DIERSHISITIAO NEIBUSHENJIJIGOUJUYOUXIALIEQUANXIAN:

  (YI)YAOQIUBEISHENJIDANWEIANSHIBAOSONGSHENJISUOXUDEYOUGUANZILIAO、XIANGGUANDIANZISHUJU,YIJIBIYAODEJISUANJIJISHUWENDANG;

天博体育官网  (ER)CANJIAHUOLIEXIYOUGUANHUIYI,ZHAOKAIYUSHENJISHIXIANGYOUGUANDEHUIYI;

  (SAN)CANYUYANJIUYOUGUANGUIZHANGZHIDU,TICHUZHIDINGNEIBUSHENJIGUIZHANGZHIDUDEJIANYI;

天博体育官网  (SI)JIANCHAYOUGUANCAIZHENGCAIWUSHOUZHI、JINGJIHUODONG、NEIBUKONGZHI、FENGXIANGUANLIDEZILIAO、WENJIANHEXIANCHANGKANCHASHIWU;

天博体育官网  (WU)JIANCHAYOUGUANJISUANJIXITONGJIQIDIANZISHUJUHEZILIAO;

  (LIU)JIUSHENJISHIXIANGZHONGDEYOUGUANWENTI,XIANGYOUGUANDANWEIHEGERENKAIZHANDIAOCHAHEXUNWEN,QUDEXIANGGUANZHENGMINGCAILIAO;

天博体育官网  (QI)DUIZHENGZAIJINXINGDEYANZHONGWEIFAWEIGUI、YANZHONGSUNSHILANGFEIXINGWEIJISHIXIANGDANWEIZHUYAOFUZERENBAOGAO,JINGTONGYIZUOCHULINSHIZHIZHIJUEDING;

  (BA)DUIKENENGBEIZHUANYI、YINNI、CUANGAI、HUIQIDEHUIJIPINGZHENG、HUIJIZHANGBU、HUIJIBAOBIAOYIJIYUJINGJIHUODONGYOUGUANDEZILIAO,JINGBENDANWEIZHUYAOFUZERENPIZHUN,YOUQUANYUYIZANSHIFENGCUN;

  (JIU)TICHUJIUZHENG、CHULIWEIFAWEIGUIXINGWEIDEYIJIANHEGAIJINGUANLI、TIGAOJIXIAODEJIANYI;

天博体育官网  (SHI)DUIWEIFAWEIGUIHEZAOCHENGSUNSHILANGFEIDEBEISHENJIDANWEIHERENYUAN,JIYUTONGBAOPIPINGHUOZHETICHUZHUIJIUZERENDEJIANYI;

天博体育官网  (SHIYI)DUIYANGEZUNSHOUCAIJINGFAGUI、GUANLIGUIFANYOUXIAO、GONGXIANTUCHUDEBEISHENJIDANWEIHEGEREN,KEYIXIANGDANWEIDANGZUZHI、ZHUYAOFUZERENTICHUBIAOZHANGJIANYI。

第四章 内部审计管理

天博体育官网  DIERSHIWUTIAO DANWEIZHUYAOFUZERENYINGDANGDINGQITINGQUNEIBUSHENJIGONGZUOHUIBAO,JIAQIANGDUINEIBUSHENJIFAZHANZHANLVE、NIANDUSHENJIJIHUA、SHENJIZHILIANGKONGZHI、SHENJIFAXIANWENTIZHENGGAIHESHENJIDUIWUTIANBOTIYUGUANWANGDENGZHONGYAOSHIXIANGDEGUANLI。ZONGSHENJISHI、NEIBUSHENJIJIGOUFUZERENYINGDANGJISHIXIANGBENDANWEIZHUYAOFUZERENBAOGAONEIBUSHENJIJIEGUOHEZHONGDASHIXIANG。

天博体育官网  DIERSHILIUTIAO NEIBUSHENJIJIGOUYINGDANGYIZHAOSHENJIFALVFAGUI、XINGYEZHUNZEHESHIWUZHINANDENGJIANLIJIANQUANNEIBUSHENJIGONGZUOGUIFAN,BINGANGUIFANSHISHISHENJI。

  DIERSHIQITIAO NEIBUSHENJIJIGOUYINGDANGGENJUDANWEIFAZHANMUBIAO、ZHILIJIEGOU、GUANLITIZHI、FENGXIANZHUANGKUANGDENG,KEXUEHELIDIQUEDINGNEIBUSHENJIFAZHANZHANLVE、ZHIDINGNEIBUSHENJIJIHUA。

  DIERSHIBATIAO NEIBUSHENJIJIGOUYINGDANGYUNYONGXIANDAISHENJILINIANHEFANGFA,JIANCHIFENGXIANHEWENTIDAOXIANG,YOUHUASHENJIYEWUZUZHIFANGSHI,JIAQIANGSHENJIXINXIHUATIANBOTIYUGUANWANG,QUANMIANTIGAOSHENJIXIAOLV。

  DIERSHIJIUTIAO NEIBUSHENJIJIGOUYINGDANGZHEYANYUCUJINWENTIJIEJUE,LIZUYUCUJINJIZHITIANBOTIYUGUANWANG,DUISHENJIFAXIANWENTIZUODAOSHISHIQINGCHU、DINGXINGZHUNQUE,BINGZAIFENXIGENBENYUANYINDEJICHUSHANGTICHUSHENJIJIANYI,TONGGUOYUXIANGGUANDANWEIHEZUOCUJINDANWEISHIYEFAZHAN。

  DISANSHITIAO NEIBUSHENJIJIGOUYINGDANGJIAQIANGZISHENNEIBUKONGZHITIANBOTIYUGUANWANG,HELISHEZHISHENJIGANGWEIHEZHIZEFENGONG、YOUHUASHENJIYEWULIUCHENG,WANSHANSHENJIQUANMIANZHILIANGKONGZHI。

  DISANSHIYITIAO NEIBUSHENJIJIGOUYINGDANGJIANLIJIANQUANBENDANWEIJISUOSHUDANWEINEIBUSHENJIGONGZUOPINGJIAZHIDU,CUJINTISHENGSHENJIYEWUYUSHENJIGUANLIDEZHUANYEHUASHUIPING。

  DISANSHIERTIAO NEIBUSHENJIJIGOUSHISHILINGDAORENYUANJINGJIZERENSHENJISHI,YINGDANGCANZHAOZHIXINGGUOJIAYOUGUANJINGJIZERENSHENJIDEGUIDING。

第五章 内部审计结果运用

  DISANSHISANTIAO DANWEIYINGDANGJIANLIJIANQUANSHENJIFAXIANWENTIZHENGGAIJIZHI,MINGQUEBEISHENJIDANWEIZHUYAOFUZERENWEIZHENGGAIDIYIZERENREN,WANSHANSHENJIZHENGGAIJIEGUOBAOGAOZHIDU、SHENJIZHENGGAIQINGKUANGGENZONGJIANCHAZHIDU、SHENJIZHENGGAIYUETANZHIDU,TUIDONGSHENJIFAXIANWENTIDEZHENGGAILUOSHI。

天博体育官网  DISANSHISITIAO DANWEIYINGDANGJIANLIJIANQUANSHENJIJIEGUOJIZHENGGAIQINGKUANGZAIYIDINGFANWEINEIGONGKAIZHIDU。

  DISANSHIWUTIAO DANWEIYINGDANGDUISHENJIFAXIANDEDIANXINGXING、PUBIANXINGWENTI,JISHIFENXIYANJIU,ZHIDINGHEWANSHANXIANGGUANGUANLIZHIDU,JIANLIJIANQUANNEIBUKONGZHICUOSHI;DUISHENJIFAXIANDEQINGXIANGXINGWENTI,KAIZHANSHENJIDIAOCHA,CHUJUSHENJIGUANLIJIANYISHU,WEIKEXUEJUECETIGONGJIANYI。

  DISANSHILIUTIAO DANWEIYINGDANGJIAQIANGNEIBUSHENJIJIGOU、JIJIANJIANCHA、XUNSHIXUNCHA、ZUZHIRENSHIDENGNEIBUJIANDULILIANGDEXIEZUOPEIHE,JIANLIXINXIGONGXIANG、JIEGUOGONGYONG、ZHONGYAOSHIXIANGGONGTONGSHISHI、ZHENGGAIWENZEGONGTONGLUOSHIDENGGONGZUOJIZHI。

天博体育官网  DISANSHIQITIAO DANWEIYINGDANGJIANGNEIBUSHENJIJIEGUOJIZHENGGAIQINGKUANGZUOWEIXIANGGUANJUECE、YUSUANANPAI、GANBUKAOHE、RENSHIRENMIANHEJIANGCHENGDEZHONGYAOYIJU。

天博体育官网  DISANSHIBATIAO DANWEIZAIDUISUOSHUDANWEIKAIZHANSHENJISHI,YINGDANGYOUXIAOLIYONGSUOSHUDANWEINEIBUSHENJILILIANGHECHENGGUO。DUISUOSHUDANWEINEIBUSHENJIFAXIANQIEYIJINGJIUZHENGDEWENTIBUZAIZAISHENJIBAOGAOZHONGFANYING。

  DISANSHIJIUTIAO DUINEIBUSHENJIFAXIANDEZHONGDAWEIJIWEIFAWENTIXIANSUO,ZAIXIANGBENDANWEIDANGZUZHI、ZHUYAOFUZERENBAOGAODETONGSHI,YINGDANGJISHIXIANGSHANGYIJINEIBUSHENJIJIGOUBAOGAO,BINGANZHAOGUANXIAQUANXIANYIFAYIGUIJISHIYISONGJIJIANJIANCHAJIGUAN、SIFAJIGUAN。

第六章 法律责任

天博体育官网  DISISHITIAO BEISHENJIDANWEIYOUXIALIEQINGXINGZHIYIDE,YOUDANWEIDANGZUZHI、ZHUYAOFUZERENZELINGGAIZHENG,BINGDUIZHIJIEFUZEDEZHUGUANRENYUANHEQITAZHIJIEZERENRENYUANJINXINGCHULI:

天博体育官网  (YI)JUJUEJIESHOUHUOZHEBUPEIHENEIBUSHENJIGONGZUODE;

天博体育官网  (ER)JUJUE、TUOYANTIGONGYUNEIBUSHENJISHIXIANGYOUGUANDEZILIAO,HUOZHETIGONGZILIAOBUZHENSHI、BUWANZHENGDE;

天博体育官网  (SAN)JUBUJIUZHENGSHENJIFAXIANWENTIDE;

天博体育官网  (SI)ZHENGGAIBULI、LVSHENLVFANDE;

  (WU)WEIFANGUOJIAGUIDINGHUOZHEBENDANWEINEIBUGUIDINGDEQITAQINGXING。

  DISISHIYITIAO NEIBUSHENJIJIGOUHENEIBUSHENJIRENYUANYOUXIALIEQINGXINGZHIYIDE,YOUDANWEIDUIZHIJIEFUZEDEZHUGUANRENYUANHEQITAZHIJIEZERENRENYUANJINXINGCHULI;SHEXIANFANZUIDE,YIFAZHUIJIUXINGSHIZEREN:

天博体育官网  (YI)WANHUZHISHOU、BURENZHENLVXINGSHENJIZHIZEZAOCHENGYANZHONGHOUGUODE;

  (ER)YINMANSHENJICHACHUDEWENTIHUOZHETIGONGXUJIASHENJIBAOGAODE;

天博体育官网  (SAN)XIELUGUOJIAMIMIHUOZHESHANGYEMIMIDE;

天博体育官网  (SI)LIYONGZHIQUANMOUQUSILIDE;

天博体育官网  (WU)WEIFANGUOJIAGUIDINGHUOZHEBENDANWEINEIBUGUIDINGDEQITAQINGXING。

  DISISHIERTIAO NEIBUSHENJIRENYUANYINLVXINGZHIZESHOUDAODAJI、BAOFU、XIANHAIDE,ZHUYAOFUZERENYINGDANGJISHICAIQUBAOHUCUOSHI,BINGDUIXIANGGUANZERENRENYUANJINXINGCHULI;SHEXIANFANZUIDE,YISONGSIFAJIGUANYIFAZHUIJIUXINGSHIZEREN。

第七章 附则

天博体育官网  DISISHISANTIAO DANWEIKEYIGENJUBENGUIDING,ZHIDINGBENDIFANG、BENDANWEINEIBUSHENJIGUANLIGUIDING。MINBANXUEXIAOKEYIGENJUSHIJIQINGKUANGCANZHAOBENGUIDINGZHIXING。

  DISISHISITIAO BENGUIDINGSUOCHENGQIYESHIZHIJIAOYUXINGZHENGBUMEN、XUEXIAOJIQITAJIAOYUSHIYEDANWEIGUANLIDEGUOYOUHEGUOYOUZIBENZHANKONGGUDIWEIHUOZHUDAODIWEIDEQIYE。

天博体育官网  DISISHIWUTIAO BENGUIDINGYOUJIAOYUBUFUZEJIESHI。

天博体育官网  DISISHILIUTIAO BENGUIDINGZI2020NIAN5YUE1RIQISHIXING。JIAOYUBUYU2004NIAN4YUE13RIFABUDE《JIAOYUXITONGNEIBUSHENJIGONGZUOGUIDING》(JIAOYUBULINGDI17HAO)TONGSHIFEIZHI。


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