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Audit Law of the People's Republic of China (2006 Amendment) [Revised]
中华人民共和国审计法(2006修正) [已被修订]
【法宝引证码】

 

Audit Law of the People's Republic of China 

中华人民共和国审计法


(Adopted at the Ninth Meeting of the Standing Committee of the Eighth National People's Congress on August 31, 1994, and amended according to the Decision on Amending the Audit Law of the People's Republic of China at the 20th meeting of the Standing Committee of the 10th National People's Congress of the People's Republic of China on February 28, 2006)
 
(1994年8月31日第八届全国人民代表大会常务委员会第九次会议通过 根据2006年2月28日第十届全国人民代表大会常务委员会第二十次会议《关于修改〈中华人民共和国审计法〉的决定》修正)


 
Contents 目录

 
Chapter I General Provisions  第一章 总则

 
Chapter II Auditing Organs and Auditors  第二章 审计机关和审计人员

 
Chapter III Functions and Responsibilities of Auditing Organs  第三章 审计机关职责

 
Chapter IV Limits of Power of Auditing Organs  第四章 审计机关权限

 
Chapter V Audit Procedures  第五章 审计程序

 
Chapter VI Legal Liabilities  第六章 法律责任

 
Chapter VII Supplementary Provisions  第七章 附则

 

Chapter I General Provisions 第一章 总则


 
Article 1 This Law is formulated in accordance with the Constitution with a view to strengthening the audit supervision of the State, maintaining the fiscal and economic order of the State, enhancing the efficiency in using fiscal capital, promoting the building of a clean government and ensuring the sound development of national economy and the society.   第一条 为了加强国家的审计监督,维护国家财政经济秩序,提高财政资金使用效益,促进廉政建设,保障国民经济和社会健康发展,根据宪法,制定本法。

 
Article 2 The State shall implement an audit supervision system. The State Council and the local people's governments at or above the county level shall establish auditing organs.   第二条 国家实行审计监督制度。国务院和县级以上地方人民政府设立审计机关。

The government revenues and expenditures of all the departments of the State Council, of the local people's governments at various levels and their departments, the financial revenues and expenditures of State-owned financial institutions, enterprises and public institutions, as well as other government revenues and expenditures and financial revenues and expenditures that should be subject to audit according to this Law shall be subject to the audit supervision in accordance with the provisions of this Law.
 
国务院各部门和地方各级人民政府及其各部门的财政收支,国有的金融机构和企业事业组织的财务收支,以及其他依照本法规定应当接受审计的财政收支、财务收支,依照本法规定接受审计监督。

Auditing organs shall carry out audit supervision over the authenticity, legality and effectiveness of the government revenues and expenditures or financial revenues and expenditures specified in the preceding Paragraph.
 
审计机关对前款所列财政收支或者财务收支的真实、合法和效益,依法进行审计监督。

 
Article 3 Auditing organs shall conduct audit supervision in accordance with the functions and procedures as prescribed by law.   第三条 审计机关依照法律规定的职权和程序,进行审计监督。

An auditing organ shall carry out audit evaluation according to the laws and regulations on government revenues and expenditures and financial revenues and expenditures as well as other relevant provisions of the State, and shall make an audit decision within the scope of its statutory authorities.
 
审计机关依据有关财政收支、财务收支的法律、法规和国家其他有关规定进行审计评价,在法定职权范围内作出审计决定。

 
Article 4 The State Council and the local people's government at or above the county level shall annually present to the standing committee of the people's congress at the corresponding level with an audit work report of the auditing organ on budget implementation and other government revenues and expenditures. An audit work report shall give emphasis to the audit of budget implementation. When necessary, the standing committee of the people's congress may make a resolution on the audit work report.   第四条 国务院和县级以上地方人民政府应当每年向本级人民代表大会常务委员会提出审计机关对预算执行和其他财政收支的审计工作报告。审计工作报告应当重点报告对预算执行的审计情况。必要时,人民代表大会常务委员会可以对审计工作报告作出决议。

The State Council and the local people's government at or above the county level shall report the correction of the problems found out in the audit work report and the handling results to the standing committee of the people's congress at the same level.
 
国务院和县级以上地方人民政府应当将审计工作报告中指出的问题的纠正情况和处理结果向本级人民代表大会常务委员会报告。

 
Article 5 Auditing organs shall independently exercise their power of audit supervision in accordance with the law, and be free from interference of any administrative organ, social organization or individual.   第五条 审计机关依照法律规定独立行使审计监督权,不受其他行政机关、社会团体和个人的干涉。

 
Article 6 Auditing organs and auditors shall, when handling audit matters, be objective and fair, practical and realistic, clean and honest, and shall keep secrets to themselves.   第六条 审计机关和审计人员办理审计事项,应当客观公正,实事求是,廉洁奉公,保守秘密。

 

Chapter II Auditing Organs and Auditors 第二章 审计机关和审计人员


 
Article 7 The State Council shall establish the National Audit Office 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 Office.   第七条 国务院设立审计署,在国务院总理领导下,主管全国的审计工作。审计长是审计署的行政首长。

 
Article 8 The auditing organs of the people's governments of the provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities that are not divided into districts, and districts under the jurisdiction of cities shall be in charge of the audit work within their respective administrative areas under the respective leadership of the governor of the provinces, chairman of the autonomous regions, mayors, head of prefectures, counties and districts, as well as under the leadership of auditing organs at the next higher levels.   第八条 省、自治区、直辖市、设区的市、自治州、县、自治县、不设区的市、市辖区的人民政府的审计机关,分别在省长、自治区主席、市长、州长、县长、区长和上一级审计机关的领导下,负责本行政区域内的审计工作。

 
Article 9 Local auditing organs at various levels shall be responsible for reporting their work to the people's governments at the corresponding levels and the auditing organs at the next higher level, and their audit work shall be chiefly directed by the auditing organs at the next higher level.   第九条 地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作,审计业务以上级审计机关领导为主。

 
Article 10 An auditing organ may, according to the requirements for the work and upon approval of the people's government at the same level, establish dispatched offices within its audit jurisdiction.   第十条 审计机关根据工作需要,经本级人民政府批准,可以在其审计管辖范围内设立派出机构。

The dispatched organs shall carry out the audit work upon the strength of the empowerment of the auditing organ.
 
派出机构根据审计机关的授权,依法进行审计工作。

 
Article 11 The funds necessary for auditing organs to perform their functions shall be included into the government budgets and be guaranteed by the people's government at the corresponding level.   第十一条 审计机关履行职责所必需的经费,应当列入财政预算,由本级人民政府予以保证。

 
Article 12 Auditors shall possess the professional knowledge and ability suitable for the audit work they engage in.   第十二条 审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。

 
Article 13, If an auditor has interests with the entity under audit or the audited items when handling audit matters, he shall withdraw.   第十三条 审计人员办理审计事项,与被审计单位或者审计事项有利害关系的,应当回避。

 
Article 14 An auditor shall be entitled to keep to themselves the State secrets and the business secrets of the entity being audited he has access to when performing his functions.   第十四条 审计人员对其在执行职务中知悉的国家秘密和被审计单位的商业秘密,负有保密的义务。

 
Article 15 An auditor shall be protected by law when performing his functions in accordance with the law.   第十五条 审计人员依法执行职务,受法律保护。

No organization or individual may refuse or obstruct auditors' performance of their functions in accordance with the law, or retaliate against auditors.
 
任何组织和个人不得拒绝、阻碍审计人员依法执行职务,不得打击报复审计人员。

The persons-in-charge of the auditing organs shall be appointed or dismissed in accordance with statutory procedures. None of them may be dismissed or replaced at will unless they are found guilty of illegal acts, or negligent of duties or no longer qualified for the post.
 
审计机关负责人依照法定程序任免。审计机关负责人没有违法失职或者其他不符合任职条件的情况的,不得随意撤换。

For the appointment and dismissal of the person in-charge of the local auditing organ at any level, it is necessary to solicit the opinions of the auditing organ at the next higher level in advance.
 
地方各级审计机关负责人的任免,应当事先征求上一级审计机关的意见。

 

Chapter III Functions and Responsibilities of Auditing Organs 第三章 审计机关职责


 
Article 16 The auditing organs shall exercise audit supervision over the budget implementation, final settlement of accounts as well as other government revenues and expenditures of all the other departments (including subordinate organs) at the corresponding level and of the governments at lower levels.   第十六条 审计机关对本级各部门(含直属单位)和下级政府预算的执行情况和决算以及其他财政收支情况,进行审计监督。

 
Article 17 The National Audit Office shall, under the leadership of the Premier of the State Council, exercise audit supervision over the implementation of the central budget and other government revenues and expenditures, and submit a report of audit results to the Premier.   第十七条 审计署在国务院总理领导下,对中央预算执行情况和其他财政收支情况进行审计监督,向国务院总理提出审计结果报告。

The local auditing organ at any level shall, under the respective leadership of the governor of the province, chairman of the autonomous region, mayor, head of the county and head of the district as well as the leadership of the auditing organ at the next higher level, exercise audit supervision over the budget implementation and other government revenues and expenditures of the corresponding level, and submit a report of audit results to the people's government at the corresponding level and the auditing organ at the next higher level.
 
地方各级审计机关分别在省长、自治区主席、市长、州长、县长、区长和上一级审计机关的领导下,对本级预算执行情况和其他财政收支情况进行审计监督,向本级人民政府和上一级审计机关提出审计结果报告。

 
Article 18 The National Audit Office shall exercise audit supervision over the financial revenues and expenditures of the Central Bank.   第十八条 审计署对中央银行的财务收支,进行审计监督。

Auditing organs shall exercise audit supervision over the assets, liabilities, profits and losses of State-owned financial institutions.
 
审计机关对国有金融机构的资产、负债、损益,进行审计监督。

 
Article 19 Auditing organs shall exercise audit supervision over the financial revenues and expenditures of public institutions of the State and other public organizations that use fiscal capital.   第十九条 审计机关对国家的事业组织和使用财政资金的其他事业组织的财务收支,进行审计监督。

 
Article 20 Auditing organs shall exercise audit supervision over the assets, liabilities, profits and losses of the State- owned enterprises.   第二十条 审计机关对国有企业的资产、负债、损益,进行审计监督。

 
Article 21 The audit supervision over the enterprises and financial institutions in which the State-owned assets play a controlling or leading role shall be prescribed by the State Council.   第二十一条 对国有资本占控股地位或者主导地位的企业、金融机构的审计监督,由国务院规定。

 
Article 22 Auditing organs shall exercise audit supervision over the budget implementation and final settlement of accounts relating to the construction projects that are invested or mainly invested by the government.   第二十二条 审计机关对政府投资和以政府投资为主的建设项目的预算执行情况和决算,进行审计监督。

 
Article 23 Auditing organs shall exercise audit supervision over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by the government department or by any other entity on commission of the government department.   第二十三条 审计机关对政府部门管理的和其他单位受政府委托管理的社会保障基金、社会捐赠资金以及其他有关基金、资金的财务收支,进行审计监督。

 
Article 24 Auditing organs shall exercise audit supervision over the financial revenues and expenditures of projects with aids or loans provided by international organizations or governments of other countries.   第二十四条 审计机关对国际组织和外国政府援助、贷款项目的财务收支,进行审计监督。

 
Article 25 Auditing organs shall, according to the relevant provision of the State, exercise audit supervision over the main principals of the state organs and other entities subject to audit supervision of the auditing organ for their fulfillment of economic liabilities of government revenues and expenditures, financial revenues and expenditures, and other economic activities for their respective regions, departments or entities during the course of holding their posts.   第二十五条 审计机关按照国家有关规定,对国家机关和依法属于审计机关审计监督对象的其他单位的主要负责人,在任职期间对本地区、本部门或者本单位的财政收支、财务收支以及有关经济活动应负经济责任的履行情况,进行审计监督。

 
Article 26 In addition to the audit matters as specified in this Law, auditing organs shall, in accordance with the provisions of this Law as well as relevant laws and administrative regulations, exercise audit supervision over the matters that shall be audited by auditing organs as stipulated by other laws or administrative regulations.   第二十六条 除本法规定的审计事项外,审计机关对其他法律、行政法规规定应当由审计机关进行审计的事项,依照本法和有关法律、行政法规的规定进行审计监督。

 
Article 27 With regard to particular matters relating to the State revenues and expenditures, auditing organs shall have the power to carry out special audit investigations to relevant regions, departments or entities, and shall report the audit investigation results to the people's governments at the corresponding levels and the auditing organs at the next higher levels.   第二十七条 审计机关有权对与国家财政收支有关的特定事项,向有关地方、部门、单位进行专项审计调查,并向本级人民政府和上一级审计机关报告审计调查结果。

 
Article 28 Auditing organs shall determine their audit jurisdiction on the basis of the subordination of fiscal and financial affairs or the State-owned asset supervisory and managerial relation of the entity under audit.   第二十八条 审计机关根据被审计单位的财政、财务隶属关系或者国有资产监督管理关系,确定审计管辖范围。

Where any dispute over audit jurisdiction arises between auditing organs, an auditing organ superior to both parties shall determine the matter.
 
审计机关之间对审计管辖范围有争议的,由其共同的上级审计机关确定。

Auditing organs at higher levels may authorize auditing organs at lower levels to audit the matters that are within the audit jurisdiction of the former and specified in Paragraph 2 of Article 18 through Article 25 in this Law. Auditing organs at higher levels may directly audit the major matters under the jurisdiction of auditing organs at lower levels. However, unnecessary repetitive audits shall be avoided.
 
上级审计机关可以将其审计管辖范围内的本法第十八条第二款至第二十五条规定的审计事项,授权下级审计机关进行审计;上级审计机关对下级审计机关审计管辖范围内的重大审计事项,可以直接进行审计,但是应当防止不必要的重复审计。

 
Article 29 The entities subject to audit supervision of auditing organs shall establish and improve their internal auditing systems in accordance with the relevant provisions of the State. And their internal auditing work shall be subject to the professional guidance and supervision of the auditing organs.   第二十九条 依法属于审计机关审计监督对象的单位,应当按照国家有关规定建立健全内部审计制度;其内部审计工作应当接受审计机关的业务指导和监督。

 
Article 30 If an entity being audited by a social auditing organ is an object of audit supervision of the auditing organ, the auditing organ shall be entitled to check the relevant audit reports as issued by the aforesaid social auditing organ under the provisions of the State Council.   第三十条 社会审计机构审计的单位依法属于审计机关审计监督对象的,审计机关按照国务院的规定,有权对该社会审计机构出具的相关审计报告进行核查。

 

Chapter IV Limits of Power of Auditing Organs 第四章 审计机关权限


 
Article 31 The auditing organs shall be entitled to require an entity under audit to submit, in accordance with the provisions of the auditing organ, the budget or plan on financial revenues and expenditures, budget implementation, final settlement of accounts, financial accounting reports, electronic data on government or financial revenues and expenditures stored and processed by computers and necessary computer technical documents, the information about the account opening at financial institutions, the audit reports issued by the social auditing organs as well as other materials about government or financial revenues and expenditures. The entity under audit shall not refuse or delay the submission of reports or give a false report.   第三十一条 审计机关有权要求被审计单位按照审计机关的规定提供预算或者财务收支计划、预算执行情况、决算、财务会计报告,运用电子计算机储存、处理的财政收支、财务收支电子数据和必要的电子计算机技术文档,在金融机构开立账户的情况,社会审计机构出具的审计报告,以及其他与财政收支或者财务收支有关的资料,被审计单位不得拒绝、拖延、谎报。

The person in-charge of an entity under audit shall be responsible for the authenticity and integrity of the financial accounting materials provided by his own entity.
 
被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。

 
Article 32 Auditing organs shall, during the course of audit, be entitled to examine accounting vouchers, accounting books, financial accounting reports, the electronic data system of government or financial revenues and expenditures operated by computers as well as other materials and assets about government or financial revenues and expenditures. And the entity under audit shall not refuse to submit them.   第三十二条 审计机关进行审计时,有权检查被审计单位的会计凭证、会计账簿、财务会计报告和运用电子计算机管理财政收支、财务收支电子数据的系统,以及其他与财政收支、财务收支有关的资料和资产,被审计单位不得拒绝。

 
Article 33 Auditing organs shall, when conducting audits, have the power to carry out investigations to relevant entities or individuals involved in audit matters and obtain relevant certification materials. The entities and individuals concerned shall support and assist the auditing organs in their work by providing them with truthful information and relevant certification materials.   第三十三条 审计机关进行审计时,有权就审计事项的有关问题向有关单位和个人进行调查,并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作,如实向审计机关反映情况,提供有关证明材料。

Auditing organs shall be entitled to inquire about the account of an entity under audit at the financial institution upon the approval of the person in-charge of the auditing organ of the people's government at or above the county level.
 
审计机关经县级以上人民政府审计机关负责人批准,有权查询被审计单位在金融机构的账户。

If the auditing organ can prove that an entity under audit deposits public money in the name of individuals, it shall be entitled to look into the deposits of the entity under audit in the name of individuals at the financial institution upon the approval of the person in-charge of the auditing organ of the people's government at or above the county level.
 
审计机关有证据证明被审计单位以个人名义存储公款的,经县级以上人民政府审计机关主要负责人批准,有权查询被审计单位以个人名义在金融机构的存款。

 
Article 34 When an auditing organ carries out an audit, the entity under audit shall not transfer, conceal, alter or destroy any of its accounting vouchers, accounting books, financial accounting reports and other materials about fiscal or financial revenues and expenditures, nor may it transfer or conceal any of the assets it obtained in violation of the provisions of the State.   第三十四条 审计机关进行审计时,被审计单位不得转移、隐匿、篡改、毁弃会计凭证、会计账簿、财务会计报告以及其他与财政收支或者财务收支有关的资料,不得转移、隐匿所持有的违反国家规定取得的资产。

Where an entity under audit violates the preceding Paragraph, the auditing organ shall be entitled to deter it, and, when necessary and upon approval of the person in-charge of the auditing organ of the people's government at or above the county level, the auditing organ may seal up the relevant materials and the assets obtained in violation of the provisions of the State. If the auditing organ needs to freeze the relevant deposits at the financial institution, it shall file an application with the people's court.
 
审计机关对被审计单位违反前款规定的行为,有权予以制止;必要时,经县级以上人民政府审计机关负责人批准,有权封存有关资料和违反国家规定取得的资产;对其中在金融机构的有关存款需要予以冻结的,应当向人民法院提出申请。

Where an entity under audit is carrying out any act relating to government or financial revenues and expenditures in violation of the provisions of the State, the auditing organ shall be entitled to deter it. If the deterrence fails, the auditing organ shall, upon approval of the person-in-charge of the auditing organ of the people's government at or above the county level, notify the fiscal department and the competent authorities to suspend the allotment of money directly relevant to the act of government or financial revenues and expenditures in violation of the provisions of the State; if the aforesaid money has been allotted, the use thereof shall be suspended.
 
审计机关对被审计单位正在进行的违反国家规定的财政收支、财务收支行为,有权予以制止;制止无效的,经县级以上人民政府审计机关负责人批准,通知财政部门和有关主管部门暂停拨付与违反国家规定的财政收支、财务收支行为直接有关的款项,已经拨付的,暂停使用。

An auditing organ shall, when adopting the measures as prescribed by the preceding two paragraphs, not affect the lawful business operations or production and management activities of the entity under audit.
 
审计机关采取前两款规定的措施不得影响被审计单位合法的业务活动和生产经营活动。

 
Article 35 If any auditing organ believes that the provisions of the competent departments at any higher levels on government revenues and expenditures or financial revenues and expenditures implemented by the entity being audited contravene any of the laws or administrative regulations, it shall suggest the competent departments concerned to make rectifications. If the competent departments concerned do not make rectifications, the auditing organs shall refer the matter to the competent organs for disposition.   第三十五条 审计机关认为被审计单位所执行的上级主管部门有关财政收支、财务收支的规定与法律、行政法规相抵触的,应当建议有关主管部门纠正;有关主管部门不予纠正的,审计机关应当提请有权处理的机关依法处理。

 
Article 36 Auditing organs may circulate notices about their audit results to the relevant government departments or publish such results to the general public.   第三十六条 审计机关可以向政府有关部门通报或者向社会公布审计结果。

Auditing organs shall, when circulating or publishing audit results, keep to themselves the State secrets and business secrets of the entities under audit in accordance with the law and observe the relevant provisions as set down by the State Council.
 
审计机关通报或者公布审计结果,应当依法保守国家秘密和被审计单位的商业秘密,遵守国务院的有关规定。

 
Article 37 An auditing organ may, when performing the duty of audit
supervision, request the administrative department of public security,
oversight, public finance, taxation, customs, price or industry and
commerce to offer assistance.
   第三十七条 审计机关履行审计监督职责,可以提请公安、监察、财政、税务、海关、价格、工商行政管理等机关予以协助。

 

Chapter V Audit Procedures 第五章 审计程序


 
Article 38 An auditing organ shall form an audit team in light of the audit matters as determined in the plan on audit, and shall, within 3 days before the audit implementation, serve an audit notice to the entity under audit. In the case of any special circumstance, the auditing organ may, upon approval of the people's government at the same level, directly carry out the audit upon the strength of the audit notice.   第三十八条 审计机关根据审计项目计划确定的审计事项组成审计组,并应当在实施审计三日前,向被审计单位送达审计通知书;遇有特殊情况,经本级人民政府批准,审计机关可以直接持审计通知书实施审计。

The entities being audited shall cooperate with the auditing organs in their work and provide necessary work conditions.
 
被审计单位应当配合审计机关的工作,并提供必要的工作条件。

Auditing organs shall enhance the efficiency of their audit work.
 
审计机关应当提高审计工作效率。

 
Article 39 The auditors shall carry out their audit and obtain the certification materials by examining accounting vouchers, accounting books and financial accounting reports, consulting the documents and materials about audit matters, inspecting the cash, physical objects and securities, and making investigations of the relevant entities or individuals.   第三十九条 审计人员通过审查会计凭证、会计账簿、财务会计报告,查阅与审计事项有关的文件、资料,检查现金、实物、有价证券,向有关单位和个人调查等方式进行审计,并取得证明材料。

The auditors shall, when making investigations among entities and individuals concerned, show their work certificates and duplicates of audit notices.
 
审计人员向有关单位和个人进行调查时,应当出示审计人员的工作证件和审计通知书副本。

 
Article 40 An audit team shall, after carrying out an audit to the auditing matters, submit an audit report to the auditing organ. However, the audit team shall, prior to the submission of the audit report, solicit the opinions of the entity under audit. The entity under audit shall, within ten days upon receipt of the audit report of the audit team, submit its written opinions to the audit team. The audit team shall submit the aforesaid written opinions to the auditing organ.   第四十条 审计组对审计事项实施审计后,应当向审计机关提出审计组的审计报告。审计组的审计报告报送审计机关前,应当征求被审计对象的意见。被审计对象应当自接到审计组的审计报告之日起十日内,将其书面意见送交审计组。审计组应当将被审计对象的书面意见一并报送审计机关。

 
Article 41 An auditing organ shall deliberate the audit report submitted by the audit team according to the procedures as set down by the National Audit Office, and present an audit report of its own after concurrently studying the opinions of the entity under audit about the audit report delivered by the audit team. It shall, within the scope of its statutory authorities, make an audit decision or put forward its opinions for disposition and punishment to the competent authorities in case the disposition or punishment should be imposed on an act of fiscal or financial revenues and expenditures in violation of the provisions of the State.   第四十一条 审计机关按照审计署规定的程序对审计组的审计报告进行审议,并对被审计对象对审计组的审计报告提出的意见一并研究后,提出审计机关的审计报告;对违反国家规定的财政收支、财务收支行为,依法应当给予处理、处罚的,在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚的意见。

An auditing organ shall serve the audit report and audit decision of its own to the entity under audit and the competent organ or entity. The audit decision shall enter into force as of the date of service.
 
审计机关应当将审计机关的审计报告和审计决定送达被审计单位和有关主管机关、单位。审计决定自送达之日起生效。

 
Article 42 If an auditing organ at a higher level considers that an audit decision made by an auditing organ at a lower level has violated the relevant provisions of the State, it may order the auditing organ at the lower level to alter or cancel the aforesaid decision, and may directly make a decision on alteration or cancellation when necessary.   第四十二条 上级审计机关认为下级审计机关作出的审计决定违反国家有关规定的,可以责成下级审计机关予以变更或者撤销,必要时也可以直接作出变更或者撤销的决定。

 

Chapter VI Legal Liabilities 第六章 法律责任


 
Article 43 If an entity under audit violates any provisions in this Law by refusing or delaying the provision of the materials about audit matters, providing untrue or incomplete materials, or refusing or impeding the inspection, the auditing organ may order it to make corrections, circulate a notice of criticism and give it a warning. If the entity under audit refuses to make corrections, it shall be subject to liabilities.   第四十三条 被审计单位违反本法规定,拒绝或者拖延提供与审计事项有关的资料的,或者提供的资料不真实、不完整的,或者拒绝、阻碍检查的,由审计机关责令改正,可以通报批评,给予警告;拒不改正的,依法追究责任。

 
Article 44 Where an entity under audit violates the provisions in this Law by transferring, concealing, altering or destroying any accounting vouchers, accounting accounts, financial accounting reports or other materials about government or financial revenues and expenditures, or transferring or concealing the assets obtained in violation of the provisions of the State, and if the auditing organ considers that the principal and other persons held to be directly responsible should be given sanctions, the auditing organ shall put forward suggestions for punishment. The entity under audit or the organ at the higher level and the oversight organ shall make a timely decision, and notify the result to the auditing organ in written form. If a crime is constituted, the entity under audit shall be subject to criminal liabilities.   第四十四条 被审计单位违反本法规定,转移、隐匿、篡改、毁弃会计凭证、会计账簿、财务会计报告以及其他与财政收支、财务收支有关的资料,或者转移、隐匿所持有的违反国家规定取得的资产,审计机关认为对直接负责的主管人员和其他直接责任人员依法应当给予处分的,应当提出给予处分的建议,被审计单位或者其上级机关、监察机关应当依法及时作出决定,并将结果书面通知审计机关;构成犯罪的,依法追究刑事责任。

 
Article 45 Where any other department (including subordinate entities) at the corresponding level or the government at the lower level commits the acts against the budget or other acts of government revenues and expenditures against the provisions of the State, the auditing organ, the people's government or the competent authorities shall, within the scope of its statutory authorities and in accordance with the laws and administrative regulations, take the following measures in light of the specific situation:   第四十五条 对本级各部门(含直属单位)和下级政府违反预算的行为或者其他违反国家规定的财政收支行为,审计机关、人民政府或者有关主管部门在法定职权范围内,依照法律、行政法规的规定,区别情况采取下列处理措施:

 
(1)Ordering it to pay the money that should be turned over within the time limit; (一)责令限期缴纳应当上缴的款项;

 
(2)Ordering it to return the occupied state-owned assets within the time limit; (二)责令限期退还被侵占的国有资产;

 
(3)Ordering it to refund the unlawful proceeds within the time limit; (三)责令限期退还违法所得;

 
(4)Ordering to handle the matter in accordance with the relevant provisions on the unified national accounting system; and (四)责令按照国家统一的会计制度的有关规定进行处理;

 
(5)Other measures. (五)其他处理措施。

 
Article 46 Where an entity under audit commits the acts of financial revenues and expenditures in violation of the provisions of the State, the auditing organ, the people's government or the competent authorities shall, within the scope of its statutory authorities and in accordance with the laws and administrative regulations, take measures as prescribed in the preceding Article in light of the specific situation, and may impose punishments on the entity under audit according to law.   第四十六条 对被审计单位违反国家规定的财务收支行为,审计机关、人民政府或者有关主管部门在法定职权范围内,依照法律、行政法规的规定,区别情况采取前条规定的处理措施,并可以依法给予处罚。

 
Article 47 The auditing organ shall make an audit decision within the scope of its statutory authorities, and the entity under audit shall implement the aforesaid decision.   第四十七条 审计机关在法定职权范围内作出的审计决定,被审计单位应当执行。

Where the auditing organ orders an entity under audit to pay the money that should be turned over, but the entity under audit refuses to do so, the auditing organ shall circulate a notice to the competent authorities, and the competent authorities shall, according to the laws and administrative regulations, deduct the aforesaid money and take other measures, and notify the results to the auditing organ in written form.
 
审计机关依法责令被审计单位上缴应当上缴的款项,被审计单位拒不执行的,审计机关应当通报有关主管部门,有关主管部门应当依照有关法律、行政法规的规定予以扣缴或者采取其他处理措施,并将结果书面通知审计机关。

 
Article 48 Where an entity under audit holds objection to an audit decision on financial revenues and expenditures as delivered by the auditing organ, it may file an application for administrative reconsideration or lodge an administrative lawsuit.   第四十八条 被审计单位对审计机关作出的有关财务收支的审计决定不服的,可以依法申请行政复议或者提起行政诉讼。

Where an entity under audit holds objection to an audit decision on government revenues and expenditures as delivered by the auditing organ, it may request the people's government at the same level as the auditing organ for ruling, and the ruling delivered by the people's government at the same level shall be final.
 
被审计单位对审计机关作出的有关财政收支的审计决定不服的,可以提请审计机关的本级人民政府裁决,本级人民政府的裁决为最终决定。

 
Article 49 Where the government or financial revenues and expenditures of an entity under audit conflict with the provisions of the State and the auditing organ considers it necessary to punish the principal and other persons held to be directly responsible, it shall put forward suggestions for punishment, and the entity under audit, the organ at the higher level or the oversight organ shall make a timely decision and notify the results to the auditing organ in written form.   第四十九条 被审计单位的财政收支、财务收支违反国家规定,审计机关认为对直接负责的主管人员和其他直接责任人员依法应当给予处分的,应当提出给予处分的建议,被审计单位或者其上级机关、监察机关应当依法及时作出决定,并将结果书面通知审计机关。

 
Article 50 Where the government or financial revenues and expenditures of an entity being audited violates any of the laws or administrative regulations and a crime is constituted, the entity being audited shall be subject to criminal liabilities.   第五十条 被审计单位的财政收支、财务收支违反法律、行政法规的规定,构成犯罪的,依法追究刑事责任。

 
Article 51 Anyone who retaliates or makes a false charge against the auditor shall be given sanctions; and shall be subject to criminal liabilities if any crime is constituted.   第五十一条 报复陷害审计人员的,依法给予处分;构成犯罪的,依法追究刑事责任。

 
Article 52 Where an auditor abuses his authorities, resorts to frauds for personal ends, neglects his duties or divulges national secrets or business secrets he has access to, he shall be punished; and if a crime is constituted, he shall be subject to criminal liabilities.   第五十二条 审计人员滥用职权、徇私舞弊、玩忽职守或者泄露所知悉的国家秘密、商业秘密的,依法给予处分;构成犯罪的,依法追究刑事责任。

 

Chapter VII Supplementary Provisions 第七章 附则


 
Article 53 The provisions on audit work of Chinese People's Liberation Army shall be formulated by the Central Military Commission in accordance with this Law.   第五十三条 中国人民解放军审计工作的规定,由中央军事委员会根据本法制定。

 
Article 54 This Law shall come into force as of January 1, 1995. The Audit Regulation of the People's Republic of China promulgated by the State Council on November 30, 1988 shall be simultaneously repealed.

   第五十四条 本法自1995年1月1日起施行。1988年11月30日国务院发布的《中华人民共和国审计条例》同时废止。
 

     
     
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