中華人民共和國審計法

Audit Law of the People's Republic of China

第一條 為了加強國家的審計監(jiān)督，維護國家財政經(jīng)濟秩序，促進廉政建設，保障國民經(jīng)濟健康發(fā)展，根據(jù)憲法，制定本法。

Article 1 This Law is formulated in accordance with the Constitution, with a view to strengthening the State supervision through auditing, maintaining the financial and economic order of the country, promoting the building of a clean government and ensuring the sound development of the national economy.

第二條 國家實行審計監(jiān)督制度。國務院和縣級以上地方人民政府設立審計機關(guān)。

Article 2 The State shall practise a system of supervision through auditing. The State Council and the local people's governments at or above the county level shall establish audit institutions.

國務院各部門和地方各級人民政府及其各部門的財政收支，國有的金融機構(gòu)和企業(yè)事業(yè)組織的財務收支，以及其他依照本法規(guī)定應當接受審計的財政收支、財務收支，依照本法規(guī)定接受審計監(jiān)督。

Budgetary revenues and expenditures of various departments of the State Council, of the local people's governments at various levels and their departments, financial revenues and expenditures of State-owned monetary organizations, enterprises and institutions, as well as other budgetary revenues and expenbditures and financial revenues and expenditures subject to auditing according to this Law, shall be supervised through auditing in accordance with the provisions of this Law.

審計機關(guān)對前款所列財政收支或者財務收支的真實、合法和效益，依法進行審計監(jiān)督。

Audit institutions shall, according to law, supervise through auditing the authenticity, legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified in the preceding paragraph.

第三條 審計機關(guān)依照法律規(guī)定的職權(quán)和程序，進行審計監(jiān)督。

Article 3 Audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.

第四條 國務院和縣級以上地方人民政府應當每年向本級人民代表大會常務委員會提出審計機關(guān)對預算執(zhí)行和其他財政收支的審計工作報告。

Article 4 The State Council and the local people's governments at or above the county level shall annually present to the standing committees of the people's congresses at the corresponding levels the audit reports prepared by audit institutions on budget implementation and other budgetary revenues and expenditures.

第五條 審計機關(guān)依照法律規(guī)定獨立行使審計監(jiān)督權(quán)，不受其他行政機關(guān)、社會團體和個人的干涉。

Article 5 Audit institutions shall independently exercise their power of supervision through auditing in accordance with the law, and be free from interference by any administrative organ, public organization or individual.

第六條 審計機關(guān)和審計人員辦理審計事項，應當客觀公正，實事求是，廉潔奉公，保守秘密。

Article 6 Audit institutions and auditors shall, in handling audit matters, be objective and fair, practical and realistic, clean and honest, and keep secrets.

第二章 審計機關(guān)和審計人員

CHAPTER II AUDIT INSTITUTIONS AND AUDITORS

第七條 國務院設立審計署，在國務院總理領導下，主管全國的審計工作。審計長是審計署的行政首長。

Article 7 The State Council shall establish the National Audit Administration to take charge of the audit work throughout the country under the leadership of the Premier of the State Council. The Auditor- General shall be the administrative leader of the National Audit Administration.

第八條 省、自治區(qū)、直轄市、設區(qū)的市、自治州、縣、自治縣、不設區(qū)的市、市轄區(qū)的人民政府的審計機關(guān)，分別在省長、自治區(qū)主席、市長、州長、縣長、區(qū)長和上一級審計機關(guān)的領導下，負責本行政區(qū)域內(nèi)的審計工作。

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 in charge of the audit work within their respective administrative areas under the respective leadership of governors of provinces, chairmen of autonomous regions, mayors, prefectural heads, or heads of counties and districts as well as under the leadership of audit institutions at the next higher levels.

第九條 地方各級審計機關(guān)對本級人民政府和上一級審計機關(guān)負責并報告工作，審計業(yè)務以上級審計機關(guān)領導為主。

Article 9 Local audit institutions at various levels shall be responsible and report on their work to the people's governments at the corresponding levels and to the audit institutions at the next higher levels, and their audit work shall be directed chiefly by the audit institutions at the next higher levels.

第十條 審計機關(guān)根據(jù)工作需要，可以在其審計管轄范圍內(nèi)派出審計特派員。

Article 10 Audit institutions may, as required by work, appoint resident audit officers within areas under their jurisdiction.

審計特派員根據(jù)審計機關(guān)的授權(quán)，依法進行審計工作。

Resident audit officers shall, according to the authorization of audit institutions, conduct audit work in accordance with the law.

第十一條 審計機關(guān)履行職責所必需的經(jīng)費，應當列入財政預算，由本級人民政府予以保證。

Article 11 Funds necessary for audit institutions to perform their functions shall be included in the budgets of the governments and guaranteed by the people's governments at the corresponding levels.

第十二條 審計人員應當具備與其從事的審計工作相適應的專業(yè)知識和業(yè)務能力。

Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.

第十三條 審計人員辦理審計事項，與被審計單位或者審計事項有利害關(guān)系的，應當回避。

Article 13 In handling audit matters, if auditors have an interest in the auditees or the audit items, they shall withdraw.

第十四條 審計人員對其在執(zhí)行職務中知悉的國家秘密和被審計單位的商業(yè)秘密，負有保密的義務。

Article 14 Auditors shall have the obligation to guard State secrets and the auditees' business secrets they have come to know in performing their functions.

第十五條 審計人員依法執(zhí)行職務，受法律保護。

Article 15 Auditors shall be protected by law in performing their functions in accordance with the law.

任何組織和個人不得拒絕、阻礙審計人員依法執(zhí)行職務，不得打擊報復審計人員。

No organization or individual may refuse or obstruct auditors' performance of their functions in accordance with the law, or retaliate against auditors.

審計機關(guān)負責人依照法定程序任免。審計機關(guān)負責人沒有違法失職或者其他不符合任職條件的情況的，不得隨意撤換。

Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures. None of them may be removed or replaced at random unless they are found guilty of illegal acts, or negligent of duties or no longer qualified for the post.

第三章 審計機關(guān)職責

CHAPTER III FUNCTIONS AND RESPONSIBILITIES OF AUDIT INSTITUTIONS

第十六條 審計機關(guān)對本級各部門（含直屬單位）和下級政府預算的執(zhí)行情況和決算，以及預算外資金的管理和使用情況，進行審計監(jiān)督。

Article 16 Audit institutions shall exercise supervision through auditing over the budget implementation, final accounts and management and use of extra-budgetary funds of departments (including units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels.

第十七條 審計署在國務院總理領導下，對中央預算執(zhí)行情況進行審計監(jiān)督，向國務院總理提出審計結(jié)果報告。

Article 17 The National Audit Administration shall, under the leadership of the Premier of the State Council, exercise supervision through auditing over the implementation of the central budget and submit audit reports thereon to the Premier.

地方各級審計機關(guān)分別在省長、自治區(qū)主席、市長、州長、縣長、區(qū)長和上一級審計機關(guān)的領導下，對本級預算執(zhí)行情況進行審計監(jiān)督，向本級人民政府和上一級審計機關(guān)提出審計結(jié)果報告。

Local audit institutions at various levels shall, under the respective leadership of the governors of provinces, chairmen of autonomous regions, mayors, prefectural heads and heads of counties or districts as well as under the leadership of audit institutions at the next higher levels, exercise supervision through auditing over the budget implementation at the corresponding levels and submit audit reports to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

第十八條 審計署對中央銀行的財務收支，進行審計監(jiān)督。

Article 18 The National Audit Administration shall exercise supervision through auditing over the financial revenues and expenditures of the Central Bank.

審計機關(guān)對國有金融機構(gòu)的資產(chǎn)、負債、損益，進行審計監(jiān)督。

Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State-owned monetary organizations.

第十九條 審計機關(guān)對國家的事業(yè)組織的財務收支，進行審計監(jiān)督。

Article 19 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.

第二十條 審計機關(guān)對國有企業(yè)的資產(chǎn)、負債、損益，進行審計監(jiān)督。

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