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Audit Regulation of Beijing Municipality (2017 Amendment) [Effective]
北京市审计条例(2017修正) [现行有效]
【法宝引证码】

 
Audit Regulation of Beijing Municipality 

北京市审计条例

(Adopted at the 34th Session of the Standing Committee of the Thirteenth People's Congress of Beijing Municipality on July 27, 2012, and amended in accordance with the Decision on Amending the Audit Regulation of Beijing Municipality, as adopted at the 41st Session of the Standing Committee of the Fourteenth People's Congress of Beijing Municipality on September 22, 2017) (2012年7月27日北京市第十三届人民代表大会常务委员会第三十四次会议通过 根据2017年9月22日北京市第十四届人民代表大会常务委员会第四十一次会议《关于修改〈北京市审计条例〉的决定》修正)

Table of Contents 目录
Chapter I General Provisions 第一章 总  则
 
Chapter II Audit Duties 第二章 审计职责
 
Chapter III Audit Results 第三章 审计结果
 
Chapter IV Audit Guarantee 第四章 审计保障
 
Chapter V Legal Liability 第五章 法律责任
 
Chapter VI Supplementary Provisions 第六章 附  则
 
Chapter I General Provisions 

第一章 总  则

 
Article 1 For the purposes of strengthening supervision through auditing, regulating the auditing conduct, maintaining the fiscal and economic order, improving the efficiency in the use of fiscal funds, playing the functions of auditing of supervision, risk prevention and improvement of system construction, promoting the construction of a clean government, and ensuring the sound development of economy and society, this Regulation is developed in accordance with the Audit Law of the People's Republic of China,the Regulation on the Implementation of the Audit Law of the People's Republic of China and other relevant laws and regulations, and in light of the actual circumstances of this Municipality.   第一条 为了加强审计监督,规范审计行为,维护财政经济秩序,提高财政资金使用效益,发挥审计的监督、风险防范和完善制度建设功能,促进廉政建设,保障经济和社会健康发展,根据《中华人民共和国审计法》《中华人民共和国审计法实施条例》及其他有关法律、法规,结合本市实际情况,制定本条例。
Article 2 The municipal and district people's governmentsshall form audit organs in accordance with the law. Audit organs may, as required by work and upon approval by the people's governments at the same levels, establish local offices in the key regions and key departments within their audit jurisdiction.   第二条 市和区人民政府依法设立审计机关。审计机关根据工作需要,经本级人民政府批准,可以在审计管辖范围内的重点地区和重点部门设立派出机构。
An audit organ shall, under the leadership of the chief executive of the people's government at the same level and the audit organ at the next higher level, take charge of the audit work within its administrative region, and perform the audit duties of the state in accordance with the law. 审计机关在本级人民政府行政首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,依法履行国家审计职责。
Article 3 Audit organs shall exercise supervision through auditing over the authenticity, lawfulness and efficiency ofthe government revenues and expenditures of the people's governments at all levels of this Municipality and their departments (including the entities directly subordinate to them) and the financial revenues and expenditures of the state-owned enterprises and public institutions and financial institutions, as well as other government and financial revenues and expenditures that shall be subject to auditing in accordance with laws, administrative regulations and provisions of this Regulation and the relevant economic activities.   第三条 审计机关依法对本市各级人民政府及其部门(含直属单位)的财政收支、国有的企业事业组织和金融机构的财务收支,以及其他依照法律、行政法规和本条例规定应当接受审计的财政收支、财务收支及相关经济活动的真实、合法和效益进行审计监督。
Article 4 The municipal and district people's governmentsshall strengthen the construction of the performance auditing system.   第四条 市和区人民政府应当加强绩效审计制度建设。
An audit organ shall conduct a performance auditing on the implementation of the budget at the same level, the government and financial revenues and expenditures of the auditee, and the economic, social and environmental benefits of the relevant economic activities. A performance auditing shall focus on the auditing of the efficiency in the use of the fiscal funds during the performance of duties by government departments. 审计机关应当对本级预算执行和被审计单位的财政收支、财务收支及相关经济活动的经济效益、社会效益和环境效益进行绩效审计。绩效审计应当重点审计政府部门履行职责中财政资金使用的效益。
Article 5 The municipal and district people's governments shall establish the supervision and coordination mechanisms for fiscal funds, state-owned assets and other public resources, make overall arrangements for audit and other supervision plans, make effective use of supervision results, and share the information on public resources supervision and management.   第五条 市和区人民政府应当建立财政资金、国有资产等公共资源的监督协调机制,统筹安排审计等监督计划,有效利用监督结果,共享公共资源监督管理信息。
Article 6 Audit organs shall independently exercise their power of supervision through auditing in accordance with the law, and subject to no interference by any other administrative organ, social group or individual.   第六条 审计机关依法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。
Audit organs shall conduct the audit work under the audit procedures as prescribed by the state. 审计机关应当依照国家规定的审计程序开展审计工作。
Chapter II Audit Duties 

第二章 审计职责

 
Article 7 Audit organs shall audit the following matters in accordance with the law:   第七条 审计机关应当依法对下列事项进行审计:
(1) The budget implementation, final accounts, and other government revenues and expenditures of the people's governments at all levels of this Municipality and their departments; the financial revenues and expenditures of the public institutions of the state and other public institutions that use fiscal funds; and the acceptance and use of fiscal funds by other entities and projects that obtain fiscal funds. (一)本市各级人民政府及其部门预算的执行情况、决算和其他财政收支情况;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情况;其他取得财政资金的单位和项目接受、使用财政资金的情况。
(2) The financial revenues and expenditures of stated-owned enterprises and financial institutions and the enterprises and financial institutions in which the state capital plays a controlling or dominant role, and the operation and management of their state-owned assets at home and abroad. (二)国有、国有资本占控股地位或者主导地位的企业和金融机构的财务收支及其境内外国有资产经营管理情况。
(3) The budget implementation and final accounts relating to the construction projects that are funded wholly or mainly by the government. (三)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。
(4) The financial revenues and expenditures of the social security funds, housing provident funds, social donation funds, lottery public welfare funds and other relevant funds and capital managed by government departments and other entities authorized by governments. (四)政府部门管理和其他单位受政府委托管理的社会保障基金、住房公积金、社会捐赠资金、彩票公益金及其他有关基金、资金的财务收支情况。
(5) The performance of the economic responsibilities that should be assumed by the primary persons in charge of state organs and other entities which shall be subject to supervision through auditing in accordance with the law. (五)国家机关和依法属于审计监督对象的其他单位的主要负责人应负经济责任的履行情况。
(6) Other matters approved by the people's governments at the same levels. (六)本级人民政府批准的其他事项。
Audit organs may conduct in accordance with the law thespecial investigation through auditing on the implementation of financial and economic policies and macro-control measures, budget management, the management and use of state-owned land, water, forests, mineral deposits and other state-owned assets, as well as other specific matters related to government revenues and expenditures. 审计机关可以依法对财经政策和宏观调控措施执行情况,预算管理情况,国家所有的土地、水流、森林、矿藏等国有资产管理使用,以及其他与财政收支有关的特定事项进行专项审计调查。
Article 8 Audit organs shall, in accordance with laws, regulations and other relevant provisions and the requirements of the people's governments at the same levels and the audit organs at the next higher levels, propose the draft plans for audit projects of the next year in the fourth quarter of each year, solicit the opinions of the relevant specialized committees or the operating divisions of the standing committees of the people's congresses at the same levels, and implement them after they are reported to and approved by the people's governments at the same levels.   第八条 审计机关应当依据法律、法规和其他有关规定,按照本级人民政府和上一级审计机关的要求,于每年第四季度提出下一年度审计项目计划草案,征求本级人民代表大会有关专门委员会或者常务委员会有关工作机构的意见,报本级人民政府批准后执行。
The annual audit project plan put forward by a district audit organ shall be reported to a municipal audit organ for recordation within 15 days after the people's government at the same level approves it; and the implementation of the annual audit project plan of the district shall be reported to the municipal audit organ as required. 区审计机关提出的年度审计项目计划,应当在本级人民政府批准后15日内报市审计机关备案;区年度审计项目计划的执行情况,应当按规定向市审计机关报告。
The standing committees of the municipal and district people's congresses may require the people's governments at the same levels to arrange performance auditing or any other special auditing. 市和区人民代表大会常务委员会可以要求本级人民政府安排绩效审计等专项审计。
Article 9 An audit organ shall conduct special performance auditing on any matter that has drawn great social attention, uses a large quantity of financial funds or other public resources, or involves major public interest among those as listed in Article 7 of this Regulation.   第九条 审计机关应当对本条例第七条所列事项中社会关注度高、使用财政资金等公共资源数量大、涉及重大公共利益的事项,专门开展绩效审计。
Article 10 An audit organ shall establish and continuously improve the performance auditing evaluation system, and select and determine the evaluation criteria in accordance with the relevant laws, regulations, rules and policies, standards, project objectives and performance objectives, among others. The performance objective determined by the government budget shall be used as an important evaluation criterion for government budget performance auditing.   第十条 审计机关应当建立并不断完善绩效审计评价体系,依照有关法律、法规、规章及政策、标准、项目目标、绩效目标等方面的规定,选择确定评价标准。政府预算确定的绩效目标应当作为政府预算绩效审计的重要评价标准。
...... 审计机关选择确定评价标准,应当听取被审计单位、专家学者、政府部门、行业协会及社会公众等有关方面的意见。
 ......

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