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(Adopted at the Ninth Meeting of the Standing Committee of the Eighth National People's Congress on August 31, 1994, promulgated by Order No. 32 of the President of the People's Republic of China on August 31, 1994 and effective as of January 1, 1995)
颁布日期:19940831  实施日期:19950101  颁布单位:全国人大常委会

  Contents

  Chapter I General Provisions

  Chapter II Audit Institutions and Auditors

  Chapter III Functions and Responsibilities of Audit Institutions

  Chapter IV Limits of Authority of Audit Institutions

  Chapter V Audit Procedures

  Chapter VI Legal Liability

  Chapter VII Supplementary Provisions

  Chapter I General Provisions

  Article 1 This Law is formulated in accordance with the Constitution, with a view to strengthening the State supervision through auditing, maintaining the financial and economic order of the country, promoting the building of a clean government and ensuring the sound development of the national economy.

  Article 2 The State shall practise a system of supervision through auditing. The State Council and the local people's governments at or above the county level shall establish audit institutions.

  Budgetary revenues and expenditures of various departments of the State Council, of the local people's governments at various levels and their departments, financial revenues and expenditures of State-owned monetary organizations, enterprises and institutions, as well as other budgetary revenues and expenditures and financial revenues and expenditures subject to auditing according to this Law, shall be supervised through auditing in accordance with the provisions of this Law.

  Audit institutions shall, according to law, supervise through auditing the authenticity, legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified in the preceding paragraph.

  Article 3 Audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.

  Article 4 The State Council and the local people's governments at or above the county level shall annually present to the standing committees of the people's congresses at the corresponding levels the audit reports prepared by audit institutions on budget implementation and other budgetary revenues and expenditures.

  Article 5 Audit institutions shall independently exercise their power of supervision through auditing in accordance with the law, and be free from interference by any administrative organ, public organization or individual.

  Article 6 Audit institutions and auditors shall, in handling audit matters, be objective and fair, practical and realistic, clean and honest, and keep Secrets.

  Chapter II Audit Institutions and Auditors

  Article 7 The State Council shall establish the National Audit Administration to take charge of the audit work throughout the country under the leadership of the Premier of the State Council. The Auditor-General shall be the administrative leader of the National Audit Administration.

  Article 8 Audit institutions of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts and municipal districts shall be in charge of the audit work within their respective administrative areas under the respective leadership of governors of provinces, chairmen of autonomous regions, mayors, prefectural heads, or heads of counties and districts as well as under the leadership of audit institutions at the next higher levels.

  Article 9 Local audit institutions at various levels shall be responsible and report on their work to the people's governments at the

corresponding levels and to the audit institutions at the next higher levels, and their audit work shall be directed chiefly by the audit institutions at the next higher levels.

  Article 10 Audit institutions may, as required by work, appoint resident audit officers within areas under their jurisdiction.

  Resident audit officers shall, according to the authorization of audit institutions, conduct audit work in accordance with the law.

  Article 11 Funds necessary for audit institutions to perform their functions shall be included in the budgets of the governments and guaranteed by the people's governments at the corresponding levels.

  Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.

  Article l3 In handling audit matters, if auditors have an interest in the auditees or the audit items, they shall withdraw.

  Article 14 Auditors shall have the obligation to guard State secrets and the auditees' business secrets they have come to know in performing their functions.

  Article 15 Auditors shall be protected by law in performing their functions in accordance with the law.

  No organization or individual may refuse or obstruct auditors' performance of their functions in accordance with the law, or retaliate against auditors.

  Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures. None of them may be removed or replaced at random unless they are found guilty of illegal acts, or negligent of duties or no longer qualified for the post.

  Chapter III Functions and Responsibilities of Audit Institutions

  Article 16 Audit institutions shall exercise supervision through auditing over the budget implementation, final accounts and management and use of extra-budgetary funds of departments (including units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels.

  Article 17 The National Audit Administration shall, under the leadership of the Premier of the State Council, exercise supervision through auditing over the implementation of the central budget and submit audit reports thereon to the Premier.

  Local audit institutions at various levels shall, under the respective leadership of the governors of provinces, chairmen of autonomous regions, mayors, prefectural heads and heads of counties or districts as well as under the leadership of audit institutions at the next higher levels, exercise supervision through auditing over the budget implementation at the corresponding levels and submit audit reports to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

  Article 18 The National Audit Administration shall exercise supervision through auditing over the financial revenues and expenditures of the Central Bank.

  Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State-owned monetary organizations.

  Article 19 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.

  Article 20 Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State-owned enterprises.

  Article 2l Audit institutions shall conduct audit in a regular and planned way with regard to the State-owned enterprises that are vital to the national economy and the people's livelihood, or the State-owned enterprises that heavily depend upon government subsidies, or have large amounts of losses, and other State-owned enterprises designated by the State Council or the people's governments at the corresponding levels.

  Article 22 Supervision through auditing over the enterprises with State-owned assets

controlling their shares or playing a leading role shall be prescribed by the State Council.

  Article 23 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.

  Article 24 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by governmental departments or by public organizations authorized by the governments.

  Article 25 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of projects with aids or loans provided by international organizations or governments of other countries.

  Article 26 In addition to the audit matters specified in this Law, audit institutions shall, in accordance with the provisions of this Law as well as relevant laws, or administrative rules and regulations, exercise supervision through auditing over the matters that shall be audited by audit institutions as stipulated by other laws, administrative rules and regulations.

  Article 27 With regard to particular matters relating to the State's budgetary revenues and expenditures, audit institutions shall have the power to carry out special investigations through auditing among relevant localities, departments and units and report the results there of to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

  Article 28 Audit institutions shall determine their audit jurisdiction on the basis of the auditees' subordinate relations in budgetary and financial affairs or the supervisory and managerial relations with respe


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