（Adopted at the Ninth Meeting of the Standing¹ Committee of the Eighth National People's Congress on August 31， 1994， promulgated² by Order No. 32 of the President of the People's Republic of China on August 31， 1994 and effective as of January 1， 1995）
颁布日期：19940831 　实施日期：19950101 　颁布单位：全国人大常委会

　　Contents

　　Chapter I General Provisions

　　Chapter II Audit³ Institutions and Auditors⁵

　　Chapter III Functions and Responsibilities of Audit Institutions

　　Chapter IV Limits of Authority of Audit Institutions

　　Chapter V Audit Procedures

　　Chapter VI Legal Liability

　　Chapter VII Supplementary⁶ Provisions

　　Chapter I General Provisions

　　Article 1 This Law is formulated⁷ in accordance with the Constitution， with a view to strengthening the State supervision⁸ through auditing⁹， 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.

　　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.

　　Budgetary revenues and expenditures¹⁰ 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 monetary¹¹ organizations， enterprises and institutions， as well as other budgetary revenues and expenditures 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.

　　Audit institutions shall， according to law， supervise through auditing the authenticity¹²， legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified¹³ in the preceding paragraph.

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

　　Article 4 The State Council and the local people's governments at or above the county level shall annually¹⁴ present to the standing committees of the people's congresses at the corresponding levels the audit reports prepared by audit institutions on budget implementation¹⁵ and other budgetary revenues and expenditures.

　　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 administrative¹⁶ organ， public organization or individual.

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

　　Chapter II Audit Institutions and Auditors

　　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 Premier¹⁷ of the State Council. The Auditor⁴-General shall be the administrative leader of the National Audit Administration.

　　Article 8 Audit institutions of the people's governments of provinces， autonomous¹⁸ 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.

　　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.

　　Article 10 Audit institutions may， as required by work， appoint resident audit officers within areas under their jurisdiction¹⁹.

　　Resident audit officers shall， according to the authorization²⁰ of audit institutions， conduct audit work in accordance with the law.

　　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.

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

　　Article l3 In handling audit matters， if auditors have an interest in the auditees or the audit items， they shall withdraw.

　　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.

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

　　No organization or individual may refuse or obstruct²¹ auditors' performance of their functions in accordance with the law， or retaliate²² against auditors.

　　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 random²³ unless they are found guilty of illegal acts， or negligent²⁴ of duties or no longer qualified²⁵ for the post.

　　Chapter III Functions and Responsibilities of Audit Institutions

　　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.

　　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.

　　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.

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

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

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

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

　　Article 2l Audit institutions shall conduct audit in a regular and planned way with regard to the State-owned enterprises that are vital to the national economy and the people's livelihood²⁶， or the State-owned enterprises that heavily depend upon government subsidies²⁷， or have large amounts of losses， and other State-owned enterprises designated by the State Council or the people's governments at the corresponding levels.

　　Article 22 Supervision through auditing over the enterprises with State-owned assets controlling their shares or playing a leading role shall be prescribed by the State Council.

　　Article 23 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.

　　Article 24 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of the social security funds， funds from public donations and other relevant funds and capital managed by governmental departments or by public organizations authorized²⁹ by the governments.

　　Article 25 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of projects with aids or loans provided by international organizations or governments of other countries.

　　Article 26 In addition to the audit matters specified in this Law， audit institutions shall， in accordance with the provisions of this Law as well as relevant laws， or administrative rules and regulations， exercise supervision through auditing over the matters that shall be audited³⁰ by audit institutions as stipulated³¹ by other laws， administrative rules and regulations.

　　Article 27 With regard to particular matters relating to the State's budgetary revenues and expenditures， audit institutions shall have the power to carry out special investigations³² through auditing among relevant localities， departments and units and report the results there of to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

　　Article 28 Audit institutions shall determine their audit jurisdiction on the basis of the auditees' subordinate relations in budgetary and financial affairs or the supervisory and managerial relations with respect to the State-owned assets of the auditees.

　　Where a dispute arises on audit jurisdiction between audit institutions， the matter shall be determined³³ by an audit institution superior to both disputing parties.

　　Audit institutions at higher levels may authorize²⁸ audit institutions at lower levels to audit the matters which are within the jurisdiction of the former and specified in paragraph 2 of Article 18 to Article 25 in this Law. Audit institutions at higher levels may directly audit the major matters Under the jurisdiction of audit institutions at lower levels. However， unnecessary repetitive audits³⁴ shall be avoided.

　　Article 29 Departments of the State Council and of the local people's governments at various levels， State-owned monetary organizations， enterprises and institutions shall establish and improve their internal auditing systems in accordance with the relevant regulations of the State. Such internal auditing shall be subject to the professional guidance and supervision of audit institutions.

　　Article 30 Public audit firms that independently conduct public audit according to law shall be guided， supervised and managed in accordance with relevant laws and regulations of the State Council.

　　Chapter IV Limits of Authority of Audit Institutions

　　Article 31 Audit institutions shall have the power to require auditees to submit， in accordance with the relevant regulations， their budgets or plans for financial revenues and expenditures， statement about budget implementation， final accounts and financial reports， audit reports produced by public audit firms and other information relating to their budgetary revenues and expenditures or financial revenues and expenditures. Auditees shall not refuse to do so， or delay the submission³⁵ or make false reports.

　　Article 32 Audit institutions shall， in conducting audit， have the power to examine the accounting³⁶ documents， account books， accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees， and the auditees shall not refuse such examination.

　　Article 33 Audit institutions shall， in conducting audit， have the power to carry out investigations among units or individuals concerned of issues relating to audit matters and obtain relevant testimonial material. The units and individuals concerned shall support and assist the audit institutions in their work by providing them with truthful³⁷ information and relevant testimonial material.

　　Article 34 When auditia stitutions conduct audit， the auditees shall not transfer， conceal³⁸， falsify or destroy their accounting documents， account books， accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures， and shall not transfer or conceal the assets that are in their possession but obtained in violation³⁹ of the regulations of the State.

　　Audit institutions shall have the power to stop the auditees' on go in acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State. If they fail in stopping such acts， they shall， with the approval of the responsible persons of audit institutions at or above the county level， notify the financial departments and the competent authorities to suspend allocation of the funds directly related to the acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the Seate or to suspend the use of the funds already allocated⁴⁰. However， adoption⁴¹ of the above-mentioned measures shall not hinder the lawful⁴² business activities， production and operation of the auditees.

　　Article 35 If audit institutions consider that the regulations of the competent departments at higher levels on budgetary revenues and expenditures or financial revenues and expenditures implemented⁴³ by the auditees contravene⁴⁴ the law or the administrative rules and regulations， they shall suggest that the competent departments concerned make rectifications. If the competent departments concerned do not make rectifications， the audit institutions shall refer the matter to the competent organs for disposition⁴⁶ according to law.

　　Article 36 Audit institutions may issue circulars about their audit results to the relevant governmental departments or publish such results to the public.

　　Audit institutions shall， in circulating or publishing audit results， keep State secrets and business secrets of the auditees in accordance with the law and observe the relevant regulations of the State Council.

　　Chapter V Audit Procedures

　　Article 37 Audit institutions shall form audit teams according to the audit matters specified in the plans of the audit projects and shall serve advices of audit on the auditees three days prior to the performance of audit.

　　The auditees shall cooperate with audit institutions in their work and provide necessary working conditions.

　　Article 38 Auditors shall conduct audit and obtain testimonial material by means of examining accounting documents， account books， accounting statements， and documents and data relating to the audit items， checking cash， negotiable securities and other property， and making investigations among units and individuals concerned.

　　Auditors shall， in making investigations among units and individuals concerned， produce their auditor's certificates and copies of advices of audit.

　　Article 39 Audit teams shall， after the performance of audit， submit audit reports to the audit institutions. However， prior to the submission， they shall solicit⁴⁷ opinions of the auditees. The auditees shall， within ten days from the date of receiving the audit reports， send their comments in writing to the audit teams or audit institutions.

　　Article 40 Audit institutions shall， after examining the audit reports， give evaluations⁴⁸ of the audit matters and issue auditor's opinions. They shall， within the sphere of their statutory functions and powers， make audit decisions on acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State that must be dealt with or punished according to law， or they shall make suggestions concerning disposition or punishment to the competent authorities.

　　Audit institutions shall， within 30 days from the date of receiving the audit reports， serve auditor's opinions and audit decisions on the auditees and units concerned.

　　Audit decisions shall enter into force from the date when they are duly served.

　　Chapter VI Legal liability

　　Article 41 If an auditee， in violation of this Law， refuses or delays provision of information relating to audit matters， refuses or hinders examination， the auditia stitution concerned shall order a rectification⁴⁵ and may circulate a notice of criticism and issue a warning. Whoever refuses to make rectification shall be investigated for responsibility in accordance with the law.

　　Article 42 When an audit institution discovers that an auditee， in violation of the provisions of this Law， transfers， conceals⁴⁹， falsifies or destroys accounting documents， account books， accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures， the audit institution shall have the power to stop such acts.

　　If an auditee commits any of the acts specified in the preceding paragraph， and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law， the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make decisions without delay in accordance with the law. If the case constitutes a crime， it shall be investigated for criminal responsibility by the judicial⁵⁰ organ according to law.

　　Article 43 If an auditee， in violation of this Law， transfers or conceals assets gained unlawfully， the audit institution， the people's government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption of preservative⁵¹ measures.

　　If an auditee commits any of the acts specified in the preceding paragragh， and if the audit institution considers that the persons in charge and other persons who are held directly responsible should be given administrative sanctions according to law， the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law. If the case constitutes a crime， it shall be investigated for criminal responsibility by the judicial organ according to law.

　　Article 44 With respect to the acts violating the budgets or other acts of budgetary revenues and expenditures violating the regulations of the State committed by departments （including units directly subordinate to them） at the corresponding levels or by the governments at lower levels， audit institutions， the people's governments or the competent authorities shall deal with them within the sphere of their statutory functions and powers and in accordance with the laws and administrative rules and regulations.

　　Article 45 With respect to the acts of financial revenues and expenditures violating the regulations of the State committed by an auditee， the audit institution， the people's government or the competent authorities shall， within the sphere of its statutory functions and powers and in accordance with the laws and administrative rules and regulations， order the auditee to turn over within a time limit the part of the revenues that should be turned over， to return within a time limit the income gained unlawfully or the State-owned assets seized illegally or take other rectifying⁵² measures， and may impose punishment on the auditee according to law. ＃13Article 46 With respect to the persons in charge and other persons who are held directly responsible for the acts of budgetary revenues and expenditures or financial revenues and expenditures committed by the auditee in violation of the regulations of the State， if the audit institution considers that they should be given administrative sanctions according to law， the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law.

　　Article 47 If an auditee violates the provisions of relevant laws or administrative rules and regulations governing budgetary revenues and expenditures or financial revenues and expenditures and if the case constitutes a crime， the auditee shall be investigated for criminal responsibility according to law.

　　Article 48 Where anyone retaliates⁵³ or makes a false charge against an auditor， if the case constitutes a crime， he shall be investigated for criminal responsibility according to law； if the case does not constitute a crime， he shall be given an administrative sanction.

　　Article 49 Where an auditor abuses his functions and powers， engages in malpractices for selfish ends， or neglects his duties， if the case constitutes a crime， he shall be investigated for criminal responsibility； if the case does not constitute a crime， he shall be given an administrative sanction.

　　Chapter VII Supplementary Provisions

　　Article 50 Audit regulations for the Chinese People's Liberation Army shall be formulated by the Central Military Commission in accordance with this Law.

　　Article 51 This Law shall enter into force as of January 1， 1995. The Audit Regulations of the People's Republic of China promulgated by the State Council on November 30， 1988 shall be annulled⁵⁴ therefrom.

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