
China hosted the 5th Assembly and 4th International Seminar of ASOSAI at Beijing during May 8-14,1991. 76 delegates from 22 member SAIs participated in the Assembly and Seminar. Besides, there were 16 observers from the Asian Development Bank, World Bank, International Organisation of Supreme Audit Institutions (INTOSAI), INTOSAI Development Initiative (IDI), International Journal of Government Auditing (US GAO), Japan International Cooperation Agency(JICA), Hong Kong and France.
Mr.M.Jusuf, Chairman, Supreme Audit Board of the Republic of Indonesia, declared the Assembly and Seminar open, after a welcome address by Mr.Lu Peijian, Auditor General, People's Republic of China. The opening ceremony was honoured by the presence and congratulatory addresses of the Vice-Premier of the State Council of the People's Republic of China, Mr.Wu Xueqian, and the Chairman of INTOSAI, Dr.Heinz Gunter Zavelberg.
Apart from the opening and closing ceremonies there were three each of the plenary and sub-theme committee sessions where organisational matters, future activities and the seminar theme were discussed. In addition, several social and cultural functions as well as conducted tours kept the delegates, observers and those accompanying them busy. Separate programme for the accompanying ladies had been arranged throughout their stay.

Chief delegates and observers with Premier Li Peng
The support of the Chinese government, central and local, was largely responsible for the success of the conference. Premier Li Peng had earlier in June 1990 assured the Chairman of the ASOSAI of the full support of his government. He met the chief delegates and observers on the concluding day of the Assembly. The leaders of the standing committee of the National People's Congress and of the Beijing municipal government had also paid attention to the conference. The Vice-Chairman of the Standing Committee and the Mayor of Beijing hosted receptions. China International Tourism Agency had arranged a week's optional tour of China. China National Stamp Corporation issued a commemorative cover on 8 May 1991 to mark the ASOSAI General Assembly convened at Beijing. Central Nationalities Song and Dance Troupe of China presented a Scintillating Cultural entertainment programme to the delight of the delegates, observers and others.

The theme of the seminar : The Role of SAIs in Promoting Effective Management of Public Finance and Investments' was considered under the three sub-theme headings:
The principal papers on the sub-themes were contributed by the SAIs of Sri Lanka, India and Japan respectively. The principal paper writers also drew up comparative review papers on their topics incorporating the responses to the principal papers received from other member SAIs.
The comparative review papers on the seminar sub-themes were earlier discussed at a workshop organised in Tokyo, Japan during March 1991 and draft recommendations were made for consideration at the seminar in Beijing.

Participants of the Tokyo Workshop with the President, Board of Audit, Japan
In the seminar in Beijing, the comparative review papers and the draft recommendations of the Tokyo Workshop were considered. A working group consisting of representatives from Australia, China, India, Japan, Malaysia and Sri Lanka drafted the "Beijing Declaration of Guidelines on Promoting Effective Management of Public Finance and Investments". The draft declaration was deliberated upon and endorsed by the ASOSAI Assembly. While providing the detailed guidelines, the declaration emphasises :
"Member SAIs of ASOSAI can, and should, play an active and influential role in promoting more effective management of public finance and investments through :
