According to the provisions of Article 965438 of the Constitution of People's Republic of China (PRC) adopted by the Fourth Session of the Fifth National People's Congress on February 4th, People's Republic of China (PRC) Audit Office was formally established on September 6th. The Audit Office is one of the 28 departments in the State Council. Under the leadership of Premier the State Council, he is in charge of the national audit. The Auditor-General is the chief executive of the Audit Commission and a member of the State Council.

According to the institutional reform plan of the State Council approved by the first session of the 11th National People's Congress and the Notice of the State Council on Institutional Establishment (Guo Fa [2008]11No.), the Audit Office was established as a department of the State Council. The main responsibilities of the Audit Commission are:

(a) responsible for the national audit work. Responsible for auditing and supervising the truthfulness, legality and benefits of the national financial revenue and expenditure and the financial revenue and expenditure that fall within the scope of auditing and supervision as stipulated by laws and regulations, maintaining the national financial and economic order, improving the efficiency in the use of financial funds, promoting the building of a clean government, and ensuring the healthy development of the national economy and society. Responsible for the audit, special audit investigation and result verification of relevant audit reports of social audit institutions, and responsible for urging the audited units to rectify.

(2) Drafting auditing regulations, formulating auditing policies, formulating auditing regulations, auditing standards and guidelines, and supervising their implementation. Formulate and organize the implementation of audit development plan and professional audit plan, and formulate and organize the implementation of annual audit plan. Participate in drafting financial economy and its related laws and regulations. Audit and evaluate matters directly audited, investigated and verified according to law, and make audit decisions or make audit suggestions.

(three) to submit an annual audit report on the implementation of the central budget and other financial revenues and expenditures to Premier the State Council. Entrusted by the State Council, he submitted to the National People's Congress Standing Committee (NPCSC) a report on the audit of the implementation of the central budget and other financial revenues and expenditures, as well as a report on the rectification and handling of problems found in the audit. Report the investigation and results of other audits and special audits to the State Council. Announce the audit results to the public according to law. Inform the relevant departments of the State Council and the provincial people's government of the audit situation and audit results.

(four) directly audit the following matters, issue an audit report, make an audit decision within the statutory authority or put forward suggestions for punishment to the relevant competent authorities:

1. Central budget implementation and other financial revenues and expenditures, budget implementation, final accounts and other financial revenues and expenditures of central departments (including directly affiliated units).

2 provincial people's government budget implementation, final accounts and other financial revenues and expenditures, as well as the central government to adjust funds.

3. Financial revenues and expenditures of institutions and social organizations that use central financial funds.

4. The budget implementation and final accounts of central investment construction projects mainly invested by the central government.

5. Financial revenues and expenditures of the People's Bank of China and the State Administration of Foreign Exchange, assets, liabilities, profits and losses of central state-owned enterprises and financial institutions and central state-owned capital enterprises and financial institutions specified by the State Council.

6. Financial revenue and expenditure of social security funds, social donation funds and other relevant funds and funds managed by various departments in the State Council, provincial people's governments and other units entrusted by the State Council and its departments.

7. Financial revenue and expenditure of international organizations and foreign government aid loan projects.

8. Other matters that should be audited by the National Audit Office as stipulated by laws and administrative regulations.