第四章 审计机关权限

CHAPTER IV LIMITS OF AUTHORITY OF AUDIT¹ INSTITUTIONS

 

第三十一条 审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料，被审计单位不得拒绝、拖延、谎报。

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 expenditures², statement about budget implementation³, 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 submission⁴ or make false reports.

 

第三十二条 审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

Article 32 Audit institutions shall, in conducting audit, have the power to examine the accounting⁵ 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.

 

第三十三条 审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作，如实向审计机关反映情况，提供有关证明材料。

Article 33 Audit institutions shall, in conducting audit, have the power to carry out investigations⁶ 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 truthful⁷ information and relevant testimonial material.

 

第三十四条 审计机关进行审计时，被审计单位不得转移、隐匿、篡改、毁弃会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料，不得转移、隐匿所持有的违反国家规定取得的资产。

Article 34 When audit institutions conduct audit, the auditees shall not transfer, conceal⁸, 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 violation⁹ of the regulations of the State.

 

审计机关对被审计单位正在进行的违反国家规定的财政收支、财务收支行为，有权予以制止；制止无效的，经县级以上审计机关负责人批准，通知财政部门和有关主管部门暂停拨付与违反国家规定的财政收支、财务收支行为直接有关的款项，已经拨付的，暂停使用。采取该项措施不得影响被审计单位合法的业务活动和生产经营活动。

Audit institutions shall have the power to stop the auditees' ongoing¹⁰ 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 State or to suspend the use of the funds already allocated¹¹. However, adoption¹² of the above-mentioned measures shall not hinder the lawful¹³ business activities, production and operation of the auditees.

 

第三十五条 审计机关认为被审计单位所执行的上级主管部门有关财政收支、财务收支的规定与法律、行政法规相抵触的，应当建议有关主管部门纠正；有关主管部门不予纠正的，审计机关应当提请有权处理的机关依法处理。

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 implemented¹⁴ by the auditees contravene¹⁵ the law or the administrative¹⁶ 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 disposition¹⁷ according to law.

 

第三十六条 审计机关可以向政府有关部门通报或者向社会公布审计结果。

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

 

审计机关通报或者公布审计结果，应当依法保守国家秘密和被审计单位的商业秘密，遵守国务院的有关规定。

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.#p#分页标题#e#

 

第三十七条 审计机关根据审计项目计划确定的审计事项组成审计组，并应当在实施审计三日前，向被审计单位送达审计通知书。

Article 37 Audit institutions shall form audit teams according to the audit matters specified¹⁸ in the plans of the audit projects and shall serve advices of audit on the auditees three days prior to the performance of audit.

 

被审计单位应当配合审计机关的工作，并提供必要的工作条件。

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

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