1. People's Republic of China (PRC) Audit Law: This law stipulates the basic principles of audit, the organization and responsibilities of audit institutions, the audit objects and scope, audit procedures and methods, audit reports, etc.
2. Budget Law of the People's Republic of China: This law stipulates the preparation, implementation, supervision and audit of the budget, which has an important guiding role in the preparation and implementation of the special fund budget for shed reform.