中华人民共和国审计法

Audit¹ Law of the People's Republic of China

 

第一条 为了加强国家的审计监督，维护国家财政经济秩序，促进廉政建设，保障国民经济健康发展，根据宪法，制定本法。

Article 1 This Law is formulated² in accordance with the Constitution, with a view to strengthening the State supervision³ through auditing⁴, 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.

 

第二条 国家实行审计监督制度。国务院和县级以上地方人民政府设立审计机关。

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.

 

国务院各部门和地方各级人民政府及其各部门的财政收支，国有的金融机构和企业事业组织的财务收支，以及其他依照本法规定应当接受审计的财政收支、财务收支，依照本法规定接受审计监督。

Budgetary revenues and expenditures⁵ 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 monetary⁶ 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.

 

审计机关对前款所列财政收支或者财务收支的真实、合法和效益，依法进行审计监督。

Audit institutions shall, according to law, supervise through auditing the authenticity⁷, legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified⁸ in the preceding paragraph.

 

第三条 审计机关依照法律规定的职权和程序，进行审计监督。

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

 

第四条 国务院和县级以上地方人民政府应当每年向本级人民代表大会常务委员会提出审计机关对预算执行和其他财政收支的审计工作报告。

Article 4 The State Council and the local people's governments at or above the county level shall annually⁹ present to the standing¹⁰ committees of the people's congresses at the corresponding levels the audit reports prepared by audit institutions on budget implementation¹¹ and other budgetary revenues and expenditures.

 

第五条 审计机关依照法律规定独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。

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 administrative¹² organ, public organization or individual.

 

第六条 审计机关和审计人员办理审计事项，应当客观公正，实事求是，廉洁奉公，保守秘密。

Article 6 Audit institutions and auditors¹³ shall, in handling audit matters, be objective and fair, practical and realistic, clean and honest, and keep secrets.

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