中华人民共和国审计法

Audit 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 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, 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 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 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 authenticity, legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified 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 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.

　　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 administrative 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 auditors shall, in handling audit matters, be objective and fair, practical and realistic, clean and honest, and keep secrets.

　　第二章 审计机关和审计人员

CHAPTER II AUDIT INSTITUTIONS AND AUDITORS

　　第七条 国务院设立审计署，在国务院总理领导下，主管全国的审计工作。审计长是审计署的行政首长。

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 Premier of the State Council. The Auditor- General shall be the administrative leader of the National Audit Administration.

　　第八条 省、自治区、直辖市、设区的市、自治州、县、自治县、不设区的市、市辖区的人民政府的审计机关，分别在省长、自治区主席、市长、州长、县长、区长和上一级审计机关的领导下，负责本行政区域内的审计工作。

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.

　　第九条 地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作，审计业务以上级审计机关领导为主。

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.

　　第十条 审计机关根据工作需要，可以在其审计管辖范围内派出审计特派员。

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

　　审计特派员根据审计机关的授权，依法进行审计工作。

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

　　第十一条 审计机关履行职责所必需的经费，应当列入财政预算，由本级人民政府予以保证。

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.

　　第十二条 审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。

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

　　第十三条 审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。

Article 13 In handling audit matters, if auditors have an interest in the auditees or the audit items, they shall withdraw.

　　第十四条 审计人员对其在执行职务中知悉的国家秘密和被审计单位的商业秘密，负有保密的义务。

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.

　　第十五条 审计人员依法执行职务，受法律保护。

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