Article 1 This Law is formulated in accordance with the Constitution for the purpose of strengthening the state's audit supervision, maintaining the state's financial and economic order, improving the efficiency in the use of fiscal funds, promoting the building of a clean government, and ensuring the healthy development of the national economy and society.

Article 2 The State practices a system of auditing and supervision. Audit institutions shall be established in the State Council and local people's governments at or above the county level.

The financial revenues and expenditures of various departments in the State Council and local people's governments at various levels and their departments, financial revenues and expenditures of state-owned financial institutions, enterprises and institutions, and other financial revenues and expenditures that should be audited in accordance with the provisions of this Law shall be subject to audit supervision in accordance with the provisions of this Law.

Audit institutions shall supervise through auditing the truthfulness, legality and benefits of the financial revenues and expenditures listed in the preceding paragraph.

Article 3 Audit institutions shall conduct audit supervision in accordance with their functions and procedures as prescribed by law.

Audit institutions shall conduct audit evaluation in accordance with the laws, regulations and other relevant provisions of the state on financial revenue and expenditure, and make audit decisions within the scope of statutory functions and powers.

Article 4 the State Council and the local people's governments at or above the county level shall submit to the Standing Committee of the people's congress at the corresponding level an annual report on the audit work of the audit institutions on budget implementation and other financial revenues and expenditures. The audit report shall focus on the audit of budget implementation. When necessary, the Standing Committee of the People's Congress may make a resolution on the audit work report.

The State Council and the local people's governments at or above the county level shall report to the Standing Committee of the people's congress at the corresponding level the rectification and treatment results of the problems pointed out in the audit report.

Article 5 Audit institutions shall independently exercise their power of audit supervision in accordance with the law and shall not be interfered by other administrative organs, social organizations or individuals.

Article 6 Audit institutions and auditors shall handle audit matters objectively and fairly, seek truth from facts, be honest and keep secrets. Audit institutions and auditors

Article 7 The Audit Office shall be established in the State Council, under the leadership of Premier the State Council, to be in charge of the national audit work. The Auditor-General is the chief executive of the Audit Office.

Article 8 Audit institutions of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts and municipal districts shall be responsible for audit work within their respective administrative areas under the leadership of governors, chairmen of autonomous regions, mayors, governors, county heads, district heads and audit institutions at the next higher level.

Article 9 Local audit institutions at all levels shall be responsible and report their work to the people's government at the same level and the audit institutions at the next higher level, and the audit business shall be mainly led by the audit institutions at the next higher level.

Article 10 Audit institutions may, according to the needs of their work and with the approval of the people's government at the corresponding level, set up representative offices within their audit jurisdiction.

According to the authorization of audit institutions, the dispatched offices shall conduct audit work according to law.

Article 11 The funds necessary for audit institutions to perform their duties shall be included in the financial budget and guaranteed by the people's government at the corresponding level.

Article 12 Auditors should have professional knowledge and professional ability suitable for their audit work.

Thirteenth auditors handling audit matters, and the auditees or audit matters of interest, should be avoided.

Article 14 Auditors have the obligation to keep confidential the state secrets and the business secrets of the auditees they know in the course of performing their duties.

Fifteenth auditors perform their duties according to law and are protected by law.

No organization or individual may refuse or obstruct auditors from performing their duties according to law, and may not retaliate against auditors.

The person in charge of audit institutions shall be appointed and removed according to legal procedures. The person-in-charge of an audit institution shall not be removed at will if he has not violated the law or neglected his duty or otherwise failed to meet the post requirements.

The appointment and removal of the heads of local audit institutions at all levels shall seek the opinions of the audit institutions at the next higher level in advance. Responsibilities of audit institutions

Article 16 Audit institutions shall supervise through auditing the implementation and final accounts of budgets and other financial revenues and expenditures of various departments at the same level (including directly affiliated units) and governments at lower levels.

Article 17 Under the leadership of Premier the State Council, the National Audit Office shall supervise the implementation of the central budget and other financial revenues and expenditures, and submit a report on the audit results to Premier the State Council.

Local audit institutions at all levels, respectively, under the leadership of governors, chairmen of autonomous regions, mayors, governors, county heads, district heads and audit institutions at the next higher level, conduct audit supervision over the budget implementation and other financial revenues and expenditures at the same level, and submit audit results reports to the people's governments at the same level and audit institutions at the next higher level.

Article 18 The Audit Office shall exercise audit supervision over the financial revenues and expenditures of the central bank.

Audit institutions shall exercise audit supervision over the assets, liabilities, profits and losses of state-owned financial institutions.

Article 19 Audit institutions shall exercise audit supervision over the financial revenues and expenditures of state institutions and other institutions that use financial funds.

Article 20 Audit institutions shall exercise audit supervision over the assets, liabilities, profits and losses of state-owned enterprises.

Twenty-first of the state-owned capital holding or leading position of enterprises and financial institutions, audit supervision shall be formulated by the the State Council.

Article 22 Audit institutions shall exercise audit supervision over the budget implementation and final accounts of government-invested and government-invested construction projects.

Article 23 Audit institutions shall supervise through auditing the financial revenues and expenditures of social security funds, social donation funds and other relevant funds and funds managed by government departments and other units entrusted by the government.

Article 24 Audit institutions shall exercise audit supervision over the financial revenues and expenditures of aid and loan projects of international organizations and foreign governments.

Article 25 Audit institutions shall, in accordance with the relevant provisions of the state, audit and supervise the performance of financial revenues and expenditures, financial revenues and expenditures and related economic activities of the principal responsible persons of state organs and other units subject to audit supervision by audit institutions during their term of office.

Article 26 In addition to the audit matters stipulated in this Law, audit institutions shall conduct audit supervision on matters that should be audited by audit institutions according to other laws and administrative regulations in accordance with this Law and relevant laws and administrative regulations.

Article 27 Audit institutions have the right to conduct special audit investigations to relevant localities, departments and units on specific matters related to national financial revenue and expenditure, and report the audit investigation results to the people's government at the same level and the audit institutions at the next higher level.

Twenty-eighth audit institutions shall determine the scope of audit jurisdiction according to the financial and financial affiliation of the audited entity or the supervision and management of state-owned assets.

If there is any dispute between audit institutions on the scope of audit jurisdiction, it shall be determined by the audit institution at a higher level.

Audit institutions at higher levels may authorize audit institutions at lower levels to audit the audit matters specified in the second paragraph of Article 18 to Article 25 of this Law within their audit jurisdiction; Audit institutions at higher levels may directly audit major audit matters within the audit jurisdiction of audit institutions at lower levels, but unnecessary repeated audits shall be prevented.

Twenty-ninth units that are subject to audit supervision by audit institutions according to law shall establish and improve the internal audit system in accordance with relevant state regulations; Its internal audit work shall be subject to the professional guidance and supervision of audit institutions.

Thirtieth social audit institutions audit units in accordance with the law belongs to the audit supervision object of audit institutions, audit institutions in accordance with the provisions of the State Council, have the right to check the relevant audit reports issued by the social audit institutions. Authority of audit institutions

Article 31 Audit institutions have the right to require auditees to provide budgets or financial revenue and expenditure plans, budget implementation, final accounts, financial accounting reports, financial revenue and expenditure, electronic data of financial revenue and expenditure stored and processed by computers and necessary computer technical documents, account opening in financial institutions, audit reports issued by social audit institutions, and other information related to financial revenue and expenditure, and auditees shall not refuse, delay or make false reports.

The person in charge of the audited entity shall be responsible for the authenticity and integrity of the financial and accounting information provided by the entity.

Article 32 When auditing, audit institutions have the right to check the accounting vouchers, account books, financial accounting reports, systems for managing financial revenues and expenditures and electronic data of financial revenues and expenditures by using computers, and other materials and assets related to financial revenues and expenditures, and the audited units shall not refuse.

Thirty-third audit institutions have the right to investigate the relevant issues of audit matters to the relevant units and individuals, and obtain relevant certification materials. The relevant units and individuals shall support and assist the audit institutions in their work, truthfully report the situation to the audit institutions and provide relevant certification materials.

With the approval of the person in charge of the auditing organ of the people's government at or above the county level, the auditing organ has the right to inquire about the accounts of the audited entity in financial institutions.

Audit institutions have evidence to prove that the audited entity stores public funds in the name of an individual, and with the approval of the principal responsible person of the audit institution of the people's government at or above the county level, they have the right to inquire about the deposits of the audited entity in the financial institution in the name of an individual.

Article 34 When an audit institution conducts an audit, the auditee shall not transfer, conceal, alter or destroy accounting vouchers, accounting books, financial accounting reports and other materials related to financial revenues and expenditures, nor transfer or conceal the assets it has acquired in violation of state regulations.

Audit institutions have the right to stop the acts of auditees in violation of the provisions of the preceding paragraph; When necessary, with the approval of the person in charge of the auditing organ of the people's government at or above the county level, it has the right to seal up relevant materials and assets obtained in violation of state regulations; Where the relevant deposits in financial institutions need to be frozen, an application shall be made to the people's court.

Audit institutions have the right to stop the audited entity's ongoing financial revenue and expenditure and financial revenue and expenditure behavior in violation of state regulations; If the stop is ineffective, with the approval of the person in charge of the auditing organ of the people's government at or above the county level, notify the financial department and the relevant competent department to suspend the disbursement of funds directly related to the financial revenue and expenditure in violation of state regulations, and suspend the use of funds that have been disbursed.

The measures prescribed in the preceding two paragraphs shall not affect the legitimate business activities and production and business activities of the audited entity.

Thirty-fifth audit institutions believe that the provisions of the higher authorities on financial revenue and expenditure implemented by the audited entity are in conflict with laws and administrative regulations, and should advise the relevant authorities to correct them; If the relevant competent department fails to correct it, the auditing organ shall submit it to the competent authority for handling according to law.

Article 36 Audit institutions may notify the relevant government departments or announce the audit results to the public.

Audit institutions shall keep state secrets and commercial secrets of the audited entity in accordance with the law when reporting or publishing audit results, and abide by the relevant provisions of the State Council.

Article 37 Audit institutions may request assistance from public security, supervision, finance, taxation, customs, price, industrial and commercial administration and other organs when performing their duties of audit supervision. audit procedure

Thirty-eighth audit institutions shall form an audit team according to the audit items determined in the audit project plan, and shall deliver it to the audited entity in audit notice three days before the implementation of the audit; In case of special circumstances, with the approval of the people's government at the corresponding level, the auditing organ may directly hold the audit notice to carry out the audit.

The auditees shall cooperate with the audit institutions and provide necessary working conditions.

Audit institutions should improve the efficiency of audit work.

Article 39 Auditors audit by examining accounting vouchers, accounting books, financial accounting reports, consulting documents and materials related to audit matters, checking cash, physical objects and securities, and investigating relevant units and individuals, and obtaining supporting materials.

When conducting an investigation to the relevant units and individuals, auditors shall present their work certificates and copies of audit notice.

Article 40 After auditing the audit matters, the audit team shall submit the audit report of the audit team to the audit institution. Before the audit report of the audit team is submitted to the audit institution, it shall solicit the opinions of the audited object. The auditee shall, within ten days from the date of receiving the audit report of the audit team, submit its written opinions to the audit team. The audit team shall submit the written opinions of the audited object to the audit institution.

Article 41 Audit institutions shall, in accordance with the procedures prescribed by the National Audit Office, review the audit report of the audit team, and after studying the opinions put forward by the auditees on the audit report of the audit team, submit the audit report of the audit institution; In violation of the provisions of the state financial revenue and expenditure, financial revenue and expenditure behavior, should be dealt with and punished according to law, make an audit decision within the scope of statutory functions and powers or put forward opinions on handling and punishment to the relevant competent authorities.

Audit institutions shall deliver the audit reports and audit decisions of audit institutions to the auditees and relevant competent authorities and units. The audit decision shall take effect as of the date of delivery.

Article 42 If an auditing organ at a higher level considers that an auditing decision made by a auditing organ at a lower level violates the relevant provisions of the state, it may instruct the auditing organ at a lower level to change or cancel it, or directly make a decision to change or cancel it when necessary. Legal liability

Article 43 If the auditee, in violation of the provisions of this Law, refuses or delays to provide information related to the audit matters, or the information provided is untrue or incomplete, or refuses or hinders the inspection, the audit institution shall order it to make corrections, and may issue a warning to informed criticism; Refuses to correct, shall be investigated for responsibility according to law.

Article 44 If an audited entity violates the provisions of this Law by transferring, concealing, tampering with or destroying accounting vouchers, accounting books, financial accounting reports and other materials related to financial revenues and expenditures, or transferring or concealing assets it has acquired in violation of state regulations, the audit institution shall propose punishment to the directly responsible person in charge and other directly responsible personnel according to law, and the audited entity or its superior organ or supervisory organ shall make a decision in time according to law. If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 45 Audit institutions, people's governments or relevant competent departments shall, within their statutory functions and powers and in accordance with the provisions of laws and administrative regulations, take the following measures to deal with the acts of various departments at the same level (including directly affiliated units) and governments at lower levels in violation of budgets or other acts of fiscal revenue and expenditure in violation of state regulations:

(a) ordered to pay the money that should be turned over within a time limit;

(two) ordered to return the occupied state-owned assets within a time limit;

(three) ordered to return the illegal income within a time limit;

(four) ordered to deal with it in accordance with the relevant provisions of the national unified accounting system;

(5) Other treatment measures.

Article 46 Audit institutions, people's governments or relevant competent departments shall, within the scope of their statutory functions and powers and in accordance with the provisions of laws and administrative regulations, take the measures specified in the preceding article according to different situations, and may be punished according to law.

Article 47 Audit decisions made by audit institutions within their statutory functions and powers shall be implemented by the audited entity.

Audit institutions shall, in accordance with the law, order the audited entity to turn over the money that should be turned over, and if the audited entity refuses to implement it, audit institutions shall notify the relevant competent departments, which shall withhold it or take other measures in accordance with the provisions of relevant laws and administrative regulations, and notify the audit institutions of the results in writing.

Article 48 If the auditee refuses to accept the audit decision on financial revenue and expenditure made by the audit institution, it may apply for administrative reconsideration or bring an administrative lawsuit according to law.

If the auditee refuses to accept the audit decision on financial revenue and expenditure made by the audit institution, it may submit it to the people's government at the corresponding level of the audit institution for a ruling, and the ruling of the people's government at the corresponding level shall be final.

Article 49 If the audited entity's financial revenue and expenditure and financial revenue and expenditure violate the provisions of the state, and the auditing organ thinks that the directly responsible person in charge and other directly responsible personnel should be punished according to law, it shall put forward suggestions for punishment, and the audited entity or its superior organ or supervisory organ shall make a timely decision according to law and notify the auditing organ in writing of the results.

Article 50 If the audited entity's financial revenues and expenditures and financial revenues and expenditures violate the provisions of laws and administrative regulations and constitute a crime, it shall be investigated for criminal responsibility according to law.

Fifty-first whoever retaliates against auditors shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

Fifty-second auditors who abuse their powers, engage in malpractices for selfish ends, neglect their duties or disclose state secrets and commercial secrets they know shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law. Supplementary rules

Article 53 The provisions on auditing work of the China People's Liberation Army shall be formulated by the Central Military Commission (CMC) in accordance with this Law.

Article 54 This Law shall come into force as of 1995 1 month 1 day. 19881/kloc-0 The Audit Regulations of the People's Republic of China promulgated by the State Council on October 30th shall be abolished at the same time.