审计监督中英文对照外文翻译文献Word文档格式.docx

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isanimportantpartofChineseeconomiclaw.TheAuditingLawwaspromulgatedon31August1994inordertoimproveState 

auditsupervision,tomaintainthefinancialandeconomicorderoftheState,topromotethebuildingofacorruption-freegovernment,andtosafeguardthestable,healthyandcontinuousdevelopmentofthenationaleconomy.TheAuditingLawiscomposedofgeneralprinciples,auditingof_ficesandauditors,dutiesofanauditingoffice,powersandfunctionsofanauditingoffice,auditingprocedure,legalliabilityandsupplementaryprinciples.ThisLawexplicitlystipulatesthatthefiscalrevenueandexpenditureofvariousdepartmentsoftheStateCouncil,localpeople'

sgovernmentsatalllevelsandtheirbusinessdepartments,thefinancialincomeandexpenditureofState-ownedfinanceorgans,enterprisesandinstitutionalunits,aswellasfiscalrevenueandexpenditureandfinancialincomeandexpenditurewhichshouldbesubjecttoauditingasstipulatedbythisLaw,shallbesubjectto 

inaccordancewiththeprovisionsofthisLaw.

Otherthanthenationalauditingsystem,therearealsointernalauditingsystemandsocialauditingsysteminChina.TheformerinternalauditingsystemwasestablishedbyvariousdepartmentsoftheStateCouncil,localpeople'

sgovermnentsatalllevels,state-ownedfinancialinstitutions,enterprisesandinstitutions;

thelatteristheauditingsystembywhichthesocialindependentauditinginstitutionscarryout 

auditsupervision.

Inordertoensuretheauthorityandeffectivenessoftheauditingworks,accordingtothisLaw,people'

sgovernmentsatalllevelsarerequiredtosubmitannual 

audit 

workreportsonbudgetimplementationandotherfiscalrevenueandexpendituretothepeople'

scongressattheirrespectivelevels.

1.Auditingofficesandauditors

TheStateCouncilandlocalpeople'

sgovernmentsabovecountylevelshallestablishauditingadministrations.TheStateCouncilshallestablishanAuditingAdministration,undertheleadershipofthePremieroftheStateCouncil,beinchargeofallofthe 

workthroughoutthecountry.Theauditor-GeneralshallbetheadministrativeleaderofthenationalauditingAdministration.Auditingofficesofthepeople'

sgovernmentsofprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernment,municipalitiesdividedintodistricts,autonomousprefectures,counties,autonomouscounties,citiesnotdividedintodistrictsshallbeinchargeofthe 

workwithintheirrespectiveadministrativeareasundertherespectiveleadershipofgovernorsofprovinces,chairmenofautonomousregions,prefectureheads,counties'

headordistrictheadsrespectively,aswellasundertheleadershipof 

institutionsatthenexthigherlevels.

Thevariouslevelsofthelocalauditingofficesshallberesponsibletoandreporttheirworktothepeople'

sgovernmentatthesamelevelandtotheauditingofficeatthenexthigherlevel.

Audit 

operationsshallbeundertakenprimarilyundertheleadershipoftheauditingofficesatthenexthigherlevel.

Anauditingofficemay,inlinewithworkrequirements,senditsspecialauditorstoplacesordepartmentswithinitsjurisdiction.Aspecialauditorshall,accordingtotheauthorisationofhis/herauditingoffice,undertakeauditingworkinaccordancewiththelaw.

Anauditingofficeshallexerciseindependent 

rightsinaccordancewiththelawandnootheradministrativeorgan,socialgrouporindividualshallbepermittedtointerfere.Auditorsexercisetheirpowersofofficeinaccordancewiththelawandshallreceivetheprotectionofthelaw.Inhandling 

matters,auditingofficesandauditorsshallbeobjectiveandimpersonal,practicalandrealistic,andhonestwhenperformingtheirofficialduties,andtheyshallmaintainconfidentiality.

2.Dutiesofauditingofficescopeofauditing

Theauditingofficesatvariouslevelsshallconduct 

overthefollowingitems:

----Thevariousdepartmentsattheequivalentlevel（includingunitsdirectlyundersuchdepartments）andlowerlevelgovernmentauthoritiesonfinancialbudgetimplementationandfinalfinancialaccounts,aswellastheadministrationanduseofnon-budgetaryfunds;

----Assets,liabilities,lossesandprofitsofState-ownedfinancialinstitutions;

----Financialincomeandexpenditureofgovernmentinstitutions;

----Assets,liabilities,lossesandprofitsofState-ownedenterprises;

----State-ownedenterpriseswhichplayanimportantroleinthenationaleconomyandthepeople'

slivelihood,State-ownedenterpriseswhichreceiveexcessivefinancialallowancesorwhichincurarelativelylargeamountoflosses,andState-ownedenterprisesdesignatedbytheStateCouncilandthelocalpeople'

sgovernmentattheequivalentlevel;

----EnterprisesinwhichStateassetscompriseaproprietaryorprimeposition;

----BudgetimplementationandfinalaccountsofStateconstructionprojects;

----Financialincomeandexpenditurerelatingtosocialwelfarefundsandfinancialresourcesfrompublicdonations,aswellasotherrelevantfundswhicharemanagedbygovernmentdepartmentsandthesocialorganisationsentrustedbygovernmentauthorities;

----Othermatterswhichrequireauditingbyauditingofficesinaccordancewiththeprovisionsofotherlawsandstatutoryregulations.

Inaddition,theAuditingAdministrationshallconduct 

ofthefinancialincomeandexpenditureoftheCentralBank.

3.Specific 

investigation

Anauditingofficeshallhavetherighttoconductaspecial 

investigationofrelevantlocalgovernmentauthorities,departmentsorunitsonspecificmattersrelatingtoStatefiscalrevenuesandexpenditures,anaudit 

investigationresultshallbereportedtothepeople'

sgovernmentattheequivalentlevelandtothesuperiorlevelauditingoffice.

4.Scopeof 

jurisdiction

Thescopeof 

jurisdictionshallbedeterminedbyauditingofficesatthevariouslevelsinaccordancewiththejurisdictionalframeworkofthefinancialaffairsorthestateasset 

supervision 

andmanagementoftheunittobeaudited.

5.Powersofauditingoffice

Anauditingofficeshall,

----Havethepowertocompelaunitbeingauditedtosubmititsfiscalbudgetorfinancialincomeandexpenditureplans,budgetimplementationdetails,finalaccounts,finalreports, 

reportpreparedbyapublicauditingbodyandothermaterialsrelatingtofiscalrevenueandexpenditureorfinancialincomeandexpenditure,andthatUnitshallnotbepermittedtorefuse,delayormakefalsesubmission;

----Inspecttheaccountingvouchers,accountbooks,accountingstatementsandothermaterialsandassetsrelatingtofiscalrevenueandexpenditureorfinancialincomeandexpenditure,oftheunitbeingaudited,andthatunitshallnotbepermittedtorefusetoprovidesuchaccess;

----Investigatetherelevantunitorindividualinvolvedwithrespecttomattersrelatingtothe 

andshallobtainrelatedtestimonialmaterials.Theunitand/orindividualinvolvedwithmattersrelatingtoan 

shallsupportandassisttheauditingofficeinitsworkandshallreportthesituationaccuratelyandprovidetheauditingofficewithallrelevanttestimonialmaterials;

----MakeastayrulinginacasewhereanactbyaunitbeingauditedwhichisinviolationofregulationsoftheStateonfiscalrevenueandexpenditureorfinancialincomeandexpenditureandifthestayprovesineffectual,subjecttoapprovalbythepersoninchargeoftheauditingofficeatcountylevelorabove,theauditingofficeshallhavethepowertonotifytherelevantfinancialdepartmentorcompetentdepartmenttotemporarilysuspendaccesstorelevantfundsdirectlyrelatingtotheactwhichisinviolationofthoseregulationsoftheState.Intheeventoftheaforesaidfundalreadyhavingbeenallocated,thatfundshallbetemporarilysuspendedfromuse;

----Ifitisdeemedbyanauditingofficethattherulesofthesuperiorlevelcompetentdepartmentconcerningfiscalrevenueandexpenditureorfinancialincomeandexpenditureimplementedbytheunitbeingauditedareinconflictwiththeprovisionsoflawsandstatutoryregulations,theauditingofficeshallrequestthecompetentdepartmenttomakecorrection;

ifsuchcorrectionisnotmadebythecompetentdepartment,theauditingofficeshallrequesttheauthoritywithpowertohandlethematterinaccordancewiththelaw;

----Circulateanoticeofan 

resulttotherelevantgovernmentdepartmentsormaymakeapublicannouncementofan 

result.

6. 

procedure

Anauditingofficeshallformanauditinggrouponthebasisofthematterfor 

audit,clarifiedaccordingtotheaudit 

projectplan,andshallsendan 

noticetotheunittobeauditedthreedayspriortothecommencementofthe 

audit.

Aunitbeingauditedshallco-operatewiththeworkoftheauditingofficeandshallprovidenecessaryconveniencetofacilitatetheworkoftheauditingoffice.

Anauditorshallconductan 

Basedonmeanssuchasinspectionofaccountingvouchers,accountbooksandaccountingstatements,consultationofdocumentsandinformationrelatingtothematterfor 

audit,examinationofcash,goodsandmarketablesecurities,andinvestigationofrelatedunitsandindividualsandtheacquisitionoftestimonialmaterial.

Wheninvestigatingrelatedunitsandindividuals,anauditorshallproduceemploymentcredentialsandacopyofthe 

notice.

Afteranauditinggrouphasconcludedan 

audit,an 

reportshallbepresentedtotheauditingoffice