第二十一条 审计机关对与国计民生有重大关系的国有企业、接受财政补贴较多或者亏损数额较大的国有企业，以及国务院和本级地方人民政府指定的其他国有企业，应当有计划地定期进行审计。

Article 21 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.

第二十二条 对国有资产占控股地位或者主导地位的企业的审计监督，由国务院规定。

 

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.

 

　　第二十三条 审计机关对国家建设项目预算的执行情况和决算，进行审计监督。

 

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

 

　　第二十四条 审计机关对政府部门管理的和社会团体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 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.

 

　　第二十五条 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 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.

 

　　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 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.

 

　　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 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 thereof to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

 

　　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。

 

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 respect to the State-owned assets of the auditees.

 

　　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。

 

Where a dispute arises on audit jurisdiction between audit institutions, the matter shall be determined by an audit institution superior to both disputing parties.

 

　　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。

 

Audit institutions at higher levels may authorize audit institutions at lower levels to audit the matters which are within the jurisdiction of the former and specified in paragraph 2 of Article 18 to Article 25 in this Law. Audit institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels. However, unnecessary repetitive audits shall be avoided.

 

　　第二十九条 国务院各部门和地方人民政府各部门、国有的金融机构和企业事业组织，应当按照国家有关规定建立健全内部审计制度。各部门、国有的金融机构和企业事业组织的内部审计，应当接受审计机关的业务指导和监督。

 

Article 29 Departments of the State Council and of the local people's governments at various levels, State-owned monetary organizations, enterprises and institutions shall establish and improve their internal auditing systems in accordance with the relevant regulations of the State. Such internal auditing shall be subject to the professional guidance and supervision of audit institutions.

 

　　第三十条 对依法独立进行社会审计的机构的指导、监督、管理，依照有关法律和国务院的规定执行。

 

Article 30 Public audit firms that independently conduct public audit according to law shall be guided, supervised and managed in accordance with relevant laws and regulations of the State Council.

 

　　第四章 审计机关权限

 

CHAPTER IV LIMITS OF AUTHORITY OF AUDIT INSTITUTIONS

 

　　第三十一条 审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告，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。

 

Article 31 Audit institutions shall have the power to require auditees to submit, in accordance with the relevant regulations, their budgets or plans for financial revenues and expenditures, statement about budget implementation, final accounts and financial reports, audit reports produced by public audit firms and other information relating to their budgetary revenues and expenditures or financial revenues and expenditures. Auditees shall not refuse to do so, or delay the submission or make false reports.

 

　　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、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

 

Article 32 Audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination.

 

　　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。

 

Article 33 Audit institutions shall, in conducting audit, have the power to carry out investigations among units or individuals concerned of issues relating to audit matters and obtain relevant testimonial material. The units and individuals concerned shall support and assist the audit institutions in their work by providing them with truthful information and relevant testimonial material.

 

　　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、会计帐簿、会计报表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。

 

Article 34 When audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the State.

 

　　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。采取该项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。

 

Audit institutions shall have the power to stop the auditees' ongoing acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State. If they fail in stopping such acts, they shall, with the approval of the responsible persons of audit institutions at or above the county level, notify the financial departments and the competent authorities to suspend allocation of the funds directly related to the acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State or to suspend the use of the funds already allocated. However, adoption of the above-mentioned measures shall not hinder the lawful business activities, production and operation of the auditees.

 

　　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 35 If audit institutions consider that the regulations of the competent departments at higher levels on budgetary revenues and expenditures or financial revenues and expenditures implemented by the auditees contravene the law or the administrative rules and regulations, they shall suggest that the competent departments concerned make rectifications. If the competent departments concerned do not make rectifications, the audit institutions shall refer the matter to the competent organs for disposition according to law.

 

　　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。

 

Article 36 Audit institutions may issue circulars about their audit results to the relevant governmental departments or publish such results to the public.

 

　　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。

 

Audit institutions shall, in circulating or publishing audit results, keep State secrets and business secrets of the auditees in accordance with the law and observe the relevant regulations of the State Council.

 

　　第三十七条 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。

 

Article 37 Audit institutions shall form audit teams according to the audit matters specified in the plans of the audit projects and shall serve advices of audit on the auditees three days prior to the performance of audit.

 

　　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。

 

The auditees shall cooperate with audit institutions in their work and provide necessary working conditions.

 

　　第三十八条 审计人员通过审查会计凭证、会计帐簿、会计报表，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。

 

Article 38 Auditors shall conduct audit and obtain testimonial material by means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations among units and individuals concerned.

 

　　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。

 

Auditors shall, in making investigations among units and individuals concerned, produce their auditor's certificates and copies of advices of audit.

 

　　第三十九条 审计组对审计事项实施审计后，应当向审计机关提出审计报告。审计报告报送审计机关前，应当征求被审计单位的意见。被审计单位应当自接到审计报告之日起十日内，将其书面意见送交审计组或者审计机关。

 

Article 39 Audit teams shall, after the performance of audit, submit audit reports to the audit institutions. However, prior to the submission, they shall solicit opinions of the auditees. The auditees shall, within ten days from the date of receiving the audit reports, send their comments in writing to the audit teams or audit institutions.

 

　　第四十条 审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、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、处罚意见。

 

Article 40 Audit institutions shall, after examining the audit reports, give evaluations of the audit matters and issue auditor's opinions. They shall, within the sphere of their statutory functions and powers, make audit decisions on acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State that must be dealt with or punished according to law, or they shall make suggestions concerning disposition or punishment to the competent authorities.

 

　　审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。

 

Audit institutions shall, within 30 days from the date of receiving the audit reports, serve auditor's opinions and audit decisions on the auditees and units concerned.

 

　　审计决定自送达之日起生效。

 

Audit decisions shall enter into force from the date when they are duly served.

 

　　第四十一条 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，或者拒绝、阻碍检查的，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 41 If an auditee, in violation of this Law, refuses or delays provision of information relating to audit matters, refuses or hinders examination, the audit institution concerned shall order a rectification and may circulate a notice of criticism and issue a warning. Whoever refuses to make rectification shall be investigated for responsibility in accordance with the law.

 

　　第四十二条 审计机关发现被审计单位违反本法规定，转移、隐匿、篡改、毁弃会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料的，有权予以制止。

 

Article 42 When an audit institution discovers that an auditee, in violation of the provisions of this Law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts.

 

　　被审计单位有前款所列行为，审计机关认为对负有直接责任的主管人员和其他直接责任人员依法应当给予行政处分的，应当提出给予行政处分的建议，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；构成犯罪的，由司法机关依法追究刑事责任。

 

If an auditee commits any of the acts specified in the preceding paragraph, and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law, the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make decisions without delay in accordance with the law. If the cases constitutes a crime, it shall be investigated for criminal responsibility by the judicial organ according to law.

 

　　第四十三条 被审计单位违反本法规定，转移、隐匿违法取得的资产的，审计机关、人民政府或者有关主管部门在法定职权范围内有权予以制止，或者申请法院采取保全措施。

 

Article 43 If an auditee, in violation of this Law, transfers or conceals assets gained unlawfully, the audit institution, the people's government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption of preservative measures.

 

　　被审计单位有前款所列行为，审计机关认为对负有直接责任的主管人员和其他直接责任人员依法应当给予行政处分的，应当提出给予行政处分的建议，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；构成犯罪的，由司法机关依法追究刑事责任。

 

If an auditee commits any of the acts specified in the preceding paragraph, and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law, the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law. If the case constitutes a crime, it shall be investigated for criminal responsibility by the judicial organ according to law.

 

　　第四十四条 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、行政法规的规定作出处理。

 

Article 44 With respect to the acts violating the budgets or other acts of budgetary revenues and expenditures violating the regulations of the State committed by departments (including units directly subordinate to them) at the corresponding levels or by the governments at lower levels, audit institutions, the people's governments or the competent authorities shall deal with them within the sphere of their statutory functions and powers and in accordance with the laws and administrative rules and regulations.

 

　　第四十五条 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，责令限期缴纳应当上缴的收入，限期退还违法所得，限期退还被侵占的国有资产，以及采取其他纠正措施，并可依法给予处罚。

 

Article 45 With respect to the acts of financial revenues and expenditures violating the regulations of the State committed by an auditee, the audit institution, the people's government or the competent authorities shall, within the sphere of its statutory functions and powers and in accordance with the laws and administrative rules and regulations, order the auditee to turn over within a time limit the part of the revenues that should be turned over, to return within a time limit the income gained unlawfully or the State-owned assets seized illegally or take other rectifying measures, and may impose punishment on the auditee according to law.

 

　　第四十六条 对被审计单位违反国家规定的财政收支、财务收支行为负有直接责任的主管人员和其他直接责任人员，审计机关认为依法应当给予行政处分的，应当提出给予行政处分的建议，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。

 

Article 46 With respect to the persons in charge and other persons who are held directly responsible for the acts of budgetary revenues and expenditures or financial revenues and expenditures committed by the auditee in violation of the regulations of the State, if the audit institution considers that they should be given administrative sanctions according to law, the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law.

 

　　第四十七条 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 47 If an auditee violates the provisions of relevant laws or administrative rules and regulations governing budgetary revenues and expenditures or financial revenues and expenditures and if the case constitutes a crime, the auditee shall be investigated for criminal responsibility according to law.

 

　　第四十八条 报复陷害审计人员，构成犯罪的，依法追究刑事责任；不构成犯罪的，给予行政处分。

 

Article 48 Where anyone retaliates or makes a false charge against an auditor, if the case constitutes a crime, he shall be investigated for criminal responsibility according to law; if the case does not constitute a crime, he shall be given an administrative sanction.

 

　　第四十九条 审计人员滥用职权、徇私舞弊、玩忽职守，构成犯罪的，依法追究刑事责任；不构成犯罪的，给予行政处分。

 

Article 49 Where an auditor abuses his functions and powers, engages in malpractices for selfish ends, or neglects his duties, if the case constitutes a crime, he shall be investigated for criminal responsibility; if the case does not constitute a crime, he shall be given an administrative sanction.

 

　　第七章 附 则

 

CHAPTER VII SUPPLEMENTARY PROVISIONS

 

　　第五十条 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 50 Audit regulations for the Chinese People's Liberation Army shall be formulated by the Central Military Commission in accordance with this Law.

 

　　第五十一条 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。

 

Article 51 This Law shall enter into force as of January 1, 1995. The Audit Regulations of the People's Republic of China promulgated by the State Council on November 30, 1998 shall be annualled therefrom.