法律文本

中華人民共和國審計法（2006修正）

Audit Law of the People's Republic of China (2006 Revision)

主席令第四十八號

Presidential Decree No. 48

（1994年8月31日第八屆全國人民代表大會常務委員會第九次會議通過 根據2006年2月28日第十屆全國人民代表大會常務委員會第二十次會議《關於修改〈中華人民共和國審計法〉的決定》修正）

(Adopted at the 9th Meeting of the Standing Committee of the Eighth National People's Congress on August 31, 1994 and amended in accordance with the Decision on Amending the Audit Law of the People's Republic of China adopted at the 20th Meeting of the Standing Committee of the Tenth National People's Congress on February 28, 2006)

目錄

Contents

??第一章 總則

Chapter 1 General Provisions

??第二章 審計機關和審計人員

Chapter 2 Audit Institutions and Auditors

??第三章 審計機關職責

Chapter III Functions and Responsibilities of Audit Institutions

??第四章 審計機關權限

Chapter IV Power of Audit Institutions

??第五章 審計程序

Chapter 5 Audit Procedures

??第六章 法律責任

Chapter 6 Legal Liabilities

??第七章 附則

Chapter 7 Supplementary Provisions

第一章 總則

Chapter 1 General Provisions

第一條???為了加強國家的審計監督，維護國家財政經濟秩序，提高財政資金使用效益，促進廉政建設，保障國民經濟和社會健康發展，根據憲法，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, enhancing the efficiency in the use of government funds, promoting the building of a clean government and ensuring the sound development of the national economy and society.

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

Article 2 The State shall practise a system of supervision through auditing. The State Council and local people's governments of county level and above 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，國有的金融機構和企業事業組織的財務收支，以及其他依照本法規定應當接受審計的財政收支、財務收支，依照本法規定接受審計監督。

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 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.

審計機關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???審計機關依照法律規定的職權和程序，進行審計監督。

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

審計機關依據有關財政收支、財務收支的法律、法規和國家其他有關規定進行審計評價，在法定職權範圍內作出審計決定。

The audit authorities shall carry out audit evaluation pursuant to the relevant laws and regulations on treasury income and expenditure and financial income and expenditure and other relevant provisions of the State and make audit decisions within the scope of statutory official powers.

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對預算執行和其他財政收支的審計工作報告。審計工作報告應當重點報告對預算執行的審計情況。必要時，人民代表大會常務委員會可以對審計工作報告作出決議。

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. An audit work report shall focus on the audit of budget implementation. When necessary, the standing committee of the people's congress may adopt a resolution on the audit work report.

國務院和縣級以上地方人民政府應當將審計工作報告中指出的問題的糾正情況和處理結果向本級人民代表大會常務委員會報告。

The State Council and the local people's government at or above the county level shall report to the standing committee of the people's congress at the corresponding level about the correction of the problems pointed out in the audit report and the handling results.

第五條???審計機關依照法律規定獨立行使審計監督權，不受其他行政機關、社會團體和個人的幹涉。

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 審計機關和審計人員

Chapter 2 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。

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 head of the National Audit Office.

第八條???省、自治區、直轄市、設區的市、自治州、縣、自治縣、不設區的市、市轄區的人民政府的審計機關，分別在省長、自治區主席、市長、州長、縣長、區長和上一級審計機關的領導下，負責本行政區域內的審計工作。

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???地方各級審計機關對本級人民政府和上一級審計機關負責並報告工作，審計業務以上級審計機關領導為主。

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???審計機關根據工作需要，經本級人民政府批準，可以在其審計管轄範圍內設立派出機構。

Article 10 Audit institutions may, as required by work, set up resident offices within areas under their jurisdiction.

派出機構根據審計機關的授權，依法進行審計工作。

The resident offices shall conduct audit work in accordance with law and the authorization of audit institutions.

第十一條???審計機關履行職責所必需的經費，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知識和業務能力。

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???審計人員對其在執行職務中知悉的國家秘密和被審計單位的商業秘密，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行職務，不得打擊報複審計人員。

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

審計機關負責人依照法定程序任免。審計機關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 statutory 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.

地方各級審計機關負責人的任免，應當事先征求上一級審計機關的意見。

It is necessary to solicit the opinions of the auditing organ at the next higher level before the persons in-charge of the local auditing organ at any level are appointed or dismissed.

第三章 審計機關職責

Chapter III Functions and Responsibilities of Audit Institutions

第十六條???審計機關對本級各部門（含直屬單位）和下級政府預算的執行情況和決算以及其他財政收支情況，進行審計監督。

Article 16. Audit institutions shall carry out audit supervision over the status of budget implementation and final accounts by all departments of counterpart level (including direct reporting units) and the lower-level government and other budgetary revenue and expenditure matters.

第十七條???審計署在國務院總理領導下，對中央預算執行情況和其他財政收支情況進行審計監督，向國務院總理提出審計結果報告。

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.

地方各級審計機關分別在省長、自治區主席、市長、州長、縣長、區長和上一級審計機關的領導下，對本級預算執行情況和其他財政收支情況進行審計監督，向本級人民政府和上一級審計機關提出審計結果報告。

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 reports on the audit results 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.

審計機關對國有金融機構的資產、負債、損益，進行審計監督。

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

第十九條???審計機關對國家的事業組織和使用財政資金的其他事業組織的財務收支，進行審計監督。

Article 19 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of public institutions of the State and other public institutions using government funds.

第二十條???審計機關對國有企業的資產、負債、損益，進行審計監督。

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

第二十一條???對國有資本占控股地位或者主導地位的企業、金融機構的審計監督，由國務院規定。

Article 21 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.

第二十二條???審計機關對政府投資和以政府投資為主的建設項目的預算執行情況和決算，進行審計監督。

Article 22 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the construction projects invested or mainly invested by the government.

第二十三條???審計機關對政府部門管理的和其他單位受政府委托管理的社會保障基金、社會捐贈資金以及其他有關基金、資金的財務收支，進行審計監督。

Article 23 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 other units authorized by the governments.

第二十四條???審計機關對國際組織和外國政府援助、貸款項目的財務收支，進行審計監督。

Article 24 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.

第二十五條???審計機關按照國家有關規定，對國家機關和依法屬於審計機關審計監督對象的其他單位的主要負責人，在任職期間對本地區、本部門或者本單位的財政收支、財務收支以及有關經濟活動應負經濟責任的履行情況，進行審計監督。

Article 25. Audit institutions shall carry out audit supervision over the performance of economic duties by key persons-in-charge of State departments and other units which are subject to audit supervision by the audit institutions during their term of appointment in respect of budgetary revenue and expenditure, financial revenue and expenditure and the relevant economic activities of the local region, department or unit.

第二十六條???除本法規定的審計事項外，審計機關對其他法律、行政法規規定應當由審計機關進行審計的事項，依照本法和有關法律、行政法規的規定進行審計監督。

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 audited by audit institutions as stipulated by other laws, administrative rules and regulations.

第二十七條???審計機關有權對與國家財政收支有關的特定事項，向有關地方、部門、單位進行專項審計調查，並向本級人民政府和上一級審計機關報告審計調查結果。

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 investigations through auditing among relevant localities, departments and units and report the results thereof to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

第二十八條???審計機關根據被審計單位的財政、財務隸屬關系或者國有資產監督管理關系，確定審計管轄範圍。

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.

審計機關之間對審計管轄範圍有爭議的，由其共同的上級審計機關確定。

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

上級審計機關可以將其審計管轄範圍內的本法第十八條第二款至第二十五條規定的審計事項，授權下級審計機關進行審計；上級審計機關對下級審計機關審計管轄範圍內的重大審計事項，可以直接進行審計，但是應當防止不必要的重複審計。

Audit institutions at higher levels may authorize 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 audits shall be avoided.

第二十九條???依法屬於審計機關審計監督對象的單位，應當按照國家有關規定建立健全內部審計制度；其內部審計工作應當接受審計機關的業務指導和監督。

Article 29. Units which are subject to audit supervision of audit institutions in accordance with the provisions of the law shall establish a proper internal audit system in accordance with the relevant State regulations; their internal audit work shall be subject to professional guidance and supervision of the audit institutions.

第三十條???社會審計機構審計的單位依法屬於審計機關審計監督對象的，審計機關按照國務院的規定，有權對該社會審計機構出具的相關審計報告進行核查。

Article 30 If a unit has been audited by a public audit organ is subject to supervision through auditing by the audit organ according to law, the audit organ shall, in accordance with the regulations of the State Council, have the power to examine the relevant audit report issued by the public audit organ.

第四章 審計機關權限

Chapter IV Power of Audit Institutions

第三十一條???審計機關有權要求被審計單位按照審計機關的規定提供預算或者財務收支計劃、預算執行情況、決算、財務會計報告，運用電子計算機儲存、處理的財政收支、財務收支電子數據和必要的電子計算機技術文檔，在金融機構開立賬戶的情況，社會審計機構出具的審計報告，以及其他與財政收支或者財務收支有關的資料，被審計單位不得拒絕、拖延、謊報。

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 statements, electronic data for government and financial revenues and expenditures stored and processed by computers and necessary computer technical documents, information about their accounts in financial institutions, audit reports produced by public audit firms and other information relating to their government or financial revenues and expenditures. auditees shall not refuse to do so, or delay the submission thereof or make false reports.

被審計單位負責人對本單位提供的財務會計資料的真實性和完整性負責。

The person-in-charge of an audited organisation shall be responsible for the veracity and integrity of financial accounting materials provided by the organisation.

第三十二條???審計機關進行審計時，有權檢查被審計單位的會計憑證、會計賬簿、財務會計報告和運用電子計算機管理財政收支、財務收支電子數據的系統，以及其他與財政收支、財務收支有關的資料和資產，被審計單位不得拒絕。

Article 32 Audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, financial accounting reports, the electronic data system for government or financial revenues and expenditures operated by computers as well as other information and assets relating to government or financial revenues and expenditures. The auditees shall not refuse such examination.

第三十三條???審計機關進行審計時，有權就審計事項的有關問題向有關單位和個人進行調查，並取得有關證明材料。有關單位和個人應當支持、協助審計機關工作，如實向審計機關反映情況，提供有關證明材料。

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 truthful information and relevant testimonial material.

審計機關經縣級以上人民政府審計機關負責人批準，有權查詢被審計單位在金融機構的賬戶。

Auditing organs shall have the right to inquire about the account of an entity under audit at the financial institution upon the approval of the person in-charge of the auditing organ of the people's government at or above the county level.

審計機關有證據證明被審計單位以個人名義存儲公款的，經縣級以上人民政府審計機關主要負責人批準，有權查詢被審計單位以個人名義在金融機構的存款。

Audit institutions shall have the right to investigate the balance of personal bank accounts of an auditee with the approval of the audit institution of a people's government of county level and above if there is evidence that the auditee has deposited public funds with an individual.

第三十四條???審計機關進行審計時，被審計單位不得轉移、隱匿、篡改、毀棄會計憑證、會計賬簿、財務會計報告以及其他與財政收支或者財務收支有關的資料，不得轉移、隱匿所持有的違反國家規定取得的資產。

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

審計機關對被審計單位違反前款規定的行為，有權予以制止；必要時，經縣級以上人民政府審計機關負責人批準，有權封存有關資料和違反國家規定取得的資產；對其中在金融機構的有關存款需要予以凍結的，應當向人民法院提出申請。

Audit institutions shall have the right to stop auditees which violate the provisions of the preceding paragraph; where necessary and upon approval of the person-in-charge of the audit institution of a people's government of county level and above, an audit institution shall have the right to seal up the relevant materials and assets obtained in violation of State provisions; where there is a need to freeze the relevant deposits with a financial institution, an application shall be submitted to a People's Court.

審計機關對被審計單位正在進行的違反國家規定的財政收支、財務收支行為，有權予以制止；制止無效的，經縣級以上人民政府審計機關負責人批準，通知財政部門和有關主管部門暫停撥付與違反國家規定的財政收支、財務收支行為直接有關的款項，已經撥付的，暫停使用。

Audit institutions shall have the power to stop the auditees' ongoing 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 of the people's governments 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 allocated.

審計機關采取前兩款規定的措施不得影響被審計單位合法的業務活動和生產經營活動。

However, adoption of the above-mentioned measures shall not hinder the lawful operations, production and operation of the auditees.

第三十五條???審計機關認為被審計單位所執行的上級主管部門有關財政收支、財務收支的規定與法律、行政法規相抵觸的，應當建議有關主管部門糾正；有關主管部門不予糾正的，審計機關應當提請有權處理的機關依法處理。

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 implemented by the auditees contravene 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 disposition according to law.

第三十六條???審計機關可以向政府有關部門通報或者向社會公布審計結果。

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

審計機關通報或者公布審計結果，應當依法保守國家秘密和被審計單位的商業秘密，遵守國務院的有關規定。

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.

第三十七條???審計機關履行審計監督職責，可以提請公安、監察、財政、稅務、海關、價格、工商行政管理等機關予以協助。

Article 37 When performing the duty of supervision through auditing, an auditing organ may request assistance from the administrative department of public security, supervision, public finance, taxation, customs, price or industry and commerce.

第五章 審計程序

Chapter 5 Audit Procedures

第三十八條???審計機關根據審計項目計劃確定的審計事項組成審計組，並應當在實施審計三日前，向被審計單位送達審計通知書；遇有特殊情況，經本級人民政府批準，審計機關可以直接持審計通知書實施審計。

Article 38 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.

被審計單位應當配合審計機關的工作，並提供必要的工作條件。

Auditees shall cooperate with audit institutions and provide the requisite working conditions.

審計機關應當提高審計工作效率。

Audit institutions shall raise audit efficiency.

第三十九條???審計人員通過審查會計憑證、會計賬簿、財務會計報告，查閱與審計事項有關的文件、資料，檢查現金、實物、有價證券，向有關單位和個人調查等方式進行審計，並取得證明材料。

Article 39 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.

審計人員向有關單位和個人進行調查時，應當出示審計人員的工作證件和審計通知書副本。

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

第四十條???審計組對審計事項實施審計後，應當向審計機關提出審計組的審計報告。審計組的審計報告報送審計機關前，應當征求被審計對象的意見。被審計對象應當自接到審計組的審計報告之日起十日內，將其書面意見送交審計組。審計組應當將被審計對象的書面意見一並報送審計機關。

Article 40 Audit teams shall, after the performance of audit, submit audit reports to the audit institutions. However, prior to the submission, they shall solicit 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. The audit team shall submit to the audit institution the auditee's written opinion along with its own report.

第四十一條???審計機關按照審計署規定的程序對審計組的審計報告進行審議，並對被審計對象對審計組的審計報告提出的意見一並研究後，提出審計機關的審計報告；對違反國家規定的財政收支、財務收支行為，依法應當給予處理、處罰的，在法定職權範圍內作出審計決定或者向有關主管機關提出處理、處罰的意見。

Article 41. Audit institutions shall review audit reports in accordance with the procedures stipulated by the National Audit Office and study the opinion of the auditee on the audit report before issuing their audit reports. Acts of budgetary revenue and expenditure and financial revenue and expenditure in violation of State provisions shall be dealt with pursuant to the law; audit decisions shall be made within the scope of statutory duties and powers or recommendations on handling and punishment shall be made to the relevant authorities.

審計機關應當將審計機關的審計報告和審計決定送達被審計單位和有關主管機關、單位。審計決定自送達之日起生效。

Audit institutions shall deliver audit reports and audit decisions to the auditees and the relevant authorities and units. Audit decisions shall become effective from the date of delivery.

第四十二條???上級審計機關認為下級審計機關作出的審計決定違反國家有關規定的，可以責成下級審計機關予以變更或者撤銷，必要時也可以直接作出變更或者撤銷的決定。

Article 42 If an auditing organ at a higher level considers that an audit decision made by an auditing organ at a lower level has violated the relevant provisions of the State, it may order the auditing organ at the lower level to alter or cancel it, or may directly make a decision on alteration or cancellation when necessary.

第六章 法律責任

Chapter 6 Legal Liabilities

第四十三條???被審計單位違反本法規定，拒絕或者拖延提供與審計事項有關的資料的，或者提供的資料不真實、不完整的，或者拒絕、阻礙檢查的，由審計機關責令改正，可以通報批評，給予警告；拒不改正的，依法追究責任。

Article 43 If an auditee, in violation of this Law, refuses or delays provision of information relating to audit matters, provides inaccurate or incomplete information, or refuses or hinders examination, the audit institution concerned shall order a rectification 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.

第四十四條???被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計賬簿、財務會計報告以及其他與財政收支、財務收支有關的資料，或者轉移、隱匿所持有的違反國家規定取得的資產，審計機關認為對直接負責的主管人員和其他直接責任人員依法應當給予處分的，應當提出給予處分的建議，被審計單位或者其上級機關、監察機關應當依法及時作出決定，並將結果書面通知審計機關；構成犯罪的，依法追究刑事責任。

Article 44 Where an auditee, in violation of the provisions of this Law, transfers, conceals, falsifies or destroys accounting documents, account books, financial accounting reports or other materials relating to budgetary revenues and expenditures or financial revenues and expenditures, or transfers or conceals the assets in its possession that are obtained in violation of State regulations, and the audit institution considers that the persons directly in charge and the other persons directly responsible should be given 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, in accordance with law, make a decision without delay and notify the audit institution of the results in writing. If a crime is constituted, criminal responsibility shall be investigated according to law.

第四十五條???對本級各部門（含直屬單位）和下級政府違反預算的行為或者其他違反國家規定的財政收支行為，審計機關、人民政府或者有關主管部門在法定職權範圍內，依照法律、行政法規的規定，區別情況采取下列處理措施：

Article 45 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 under them) at the corresponding levels or by the governments at lower levels, audit institutions, the people's governments or the competent authorities shall, within the scope of their statutory functions and powers and in accordance with the laws and administrative rules and regulations, take the following measures in light of the specific conditions:

（一）責令限期繳納應當上繳的款項；

1. Ordering it to pay the money that should be turned over within the time limit;

（二）責令限期退還被侵占的國有資產；

(II) Ordering it to return the occupied state-owned assets within the time limit;

（三）責令限期退還違法所得；

(III) Ordering it to refund the illegal proceeds within the time limit;

（四）責令按照國家統一的會計制度的有關規定進行處理；

(IV) Ordering to dispose the matter in accordance with the relevant provisions on the uniform accounting system of the state; and

（五）其他處理措施。

(V) other disposal measures.

第四十六條???對被審計單位違反國家規定的財務收支行為，審計機關、人民政府或者有關主管部門在法定職權範圍內，依照法律、行政法規的規定，區別情況采取前條規定的處理措施，並可以依法給予處罰。

Article 46 With respect to the acts committed by an auditee in violation of the regulations of the State governing financial revenues and expenditures, audit institutions, people's governments or the competent authorities shall, within the limits of their statutory functions and powers and in accordance with the laws and administrative rules and regulations, take measures as specified in the preceding article in light of the specific conditions and may impose punishment according to law.

第四十七條???審計機關在法定職權範圍內作出的審計決定，被審計單位應當執行。

Article 47 The auditees shall implement the audit decisions made by the audit institutions within the scope of their statutory functions and powers.

審計機關依法責令被審計單位上繳應當上繳的款項，被審計單位拒不執行的，審計機關應當通報有關主管部門，有關主管部門應當依照有關法律、行政法規的規定予以扣繳或者采取其他處理措施，並將結果書面通知審計機關。

Where an auditee refuses to comply with the order of an audit institution to hand in due funds, the audit institution shall report to the relevant authorities which shall take withholding or other handling measures pursuant to the provisions of the relevant laws and administrative regulations and notify the audit institution in writing.

第四十八條???被審計單位對審計機關作出的有關財務收支的審計決定不服的，可以依法申請行政複議或者提起行政訴訟。

Article 48. Auditees which disagree with the audit decision of an audit institution on the relevant financial revenue and expenditure may apply for an administrative review or file an administrative lawsuit in accordance with the law.

被審計單位對審計機關作出的有關財政收支的審計決定不服的，可以提請審計機關的本級人民政府裁決，本級人民政府的裁決為最終決定。

. Auditees which disagree with the audit decision of an audit institution on their budgetary revenue and expenditure may apply to the people's government of counterpart level with the audit institution; the ruling of the people's government of counterpart level shall be final.

第四十九條???被審計單位的財政收支、財務收支違反國家規定，審計機關認為對直接負責的主管人員和其他直接責任人員依法應當給予處分的，應當提出給予處分的建議，被審計單位或者其上級機關、監察機關應當依法及時作出決定，並將結果書面通知審計機關。

Article 49 Where the government or financial revenues and expenditures of an entity under audit break the provisions of the State and the auditing organ considers it necessary to punish the principal and other persons held to be directly responsible, it shall put forward the suggestions for punishment, and the entity under audit, the organ at the higher level or the supervisory organ shall timely make a decision according to law and notify the written results to the auditing organ.

第五十條???被審計單位的財政收支、財務收支違反法律、行政法規的規定，構成犯罪的，依法追究刑事責任。

Article 50 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.

第五十一條???報複陷害審計人員的，依法給予處分；構成犯罪的，依法追究刑事責任。

Article 51 Where anyone retaliates or makes a false charge against an auditor, if the case constitutes a crime, he shall be investigated for criminal responsibility according to law.

第五十二條???審計人員濫用職權、徇私舞弊、玩忽職守或者泄露所知悉的國家秘密、商業秘密的，依法給予處分；構成犯罪的，依法追究刑事責任。

Article 52. Auditors guilty of abusing their official powers, corruption, dereliction of duties or divulging State secrets or commercial secrets shall be punished in accordance with the law; where the case constitutes a criminal offence, criminal liability shall be pursued in accordance with the law.

第七章 附則

Chapter 7 Supplementary Provisions

第五十三條???中國人民解放軍審計工作的規定，由中央軍事委員會根據本法制定。

Article 53 Audit regulations for the Chinese People's Liberation Army shall be formulated by the Central Military Commission in accordance with this Law.

第五十四條???本法自1995年1月1日起施行。1988年11月30日國務院發布的《中華人民共和國審計條例》同時廢止。

Article 54 This Law shall go into effect 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 annulled therefrom.