中华人民共和国审计法 7

第四十五条 对被审计单位违反国家规定的财务收支行为，审计机关、人民政府或者有关主管部门在法定职权范围内，依照法律、行政法规的规定，责令限期缴纳应当上缴的收入，限期退还违法所得，限期退还被侵占的国有资产，以及采取其他纠正措施，并可依法给予处罚。

Article 45 With respect to the acts of financial revenues and expenditures¹ violating the regulations of the State committed by an auditee, the audit² 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 administrative³ 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 rectifying⁴ measures, and may impose punishment on the auditee according to law.

 

第四十六条 对被审计单位违反国家规定的财政收支、财务收支行为负有直接责任的主管人员和其他直接责任人员，审计机关认为依法应当给予行政处分的，应当提出给予行政处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定。

Article 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 violation⁵ 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.

 

第四十七条 被审计单位的财政收支、财务收支违反法律、行政法规的规定，构成犯罪的，依法追究刑事责任。

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.

 

第四十八条 报复陷害审计人员，构成犯罪的，依法追究刑事责任；不构成犯罪的，给予行政处分。

Article 48 Where anyone retaliates⁶ or makes a false charge against an auditor⁷, 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.

 

第四十九条 审计人员滥用职权、徇私舞弊、玩忽职守，构成犯罪的，依法追究刑事责任；不构成犯罪的，给予行政处分。

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.

 

第七章 附 则

CHAPTER VII SUPPLEMENTARY⁸ PROVISIONS

 

第五十条 中国人民解放军审计工作的规定，由中央军事委员会根据本法制定。

Article 50 Audit regulations for the Chinese People's Liberation Army shall be formulated⁹ by the Central Military Commission in accordance with this Law.

 

第五十一条 本法自１９９５年１月１日起施行。１９８８年１１月３０日国务院发布的《中华人民共和国审计条例》同时废止。

Article 51 This Law shall enter into force as of January 1, 1995. The Audit Regulations of the People's Republic of China promulgated¹⁰ by the State Council on November 30, 1998 shall be annualled therefrom.

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