任何组织和个人不得拒绝、阻碍审计人员依法执行职务，不得打击报复审计人员。

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

　　审计机关负责人依照法定程序任免。审计机关负责人没有违法失职或者其他不符合任职条件的情况的，不得随意撤换。

Persons in charge of audit institutions shall be appointed or removed in accordance with legal 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.

　　第三章 审计机关职责

CHAPTER III FUNCTIONS AND RESPONSIBILITIES OF AUDIT INSTITUTIONS

　　第十六条 审计机关对本级各部门（含直属单位）和下级政府预算的执行情况和决算，以及预算外资金的管理和使用情况，进行审计监督。

Article 16 Audit institutions shall exercise supervision through auditing over the budget implementation, final accounts and management and use of extra-budgetary funds of departments (including units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels.

　　第十七条 审计署在国务院总理领导下，对中央预算执行情况进行审计监督，向国务院总理提出审计结果报告。

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.

　　地方各级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，对本级预算执行情况进行审计监督，向本级人民政府和上一级审计机关提出审计结果报告。

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 audit reports to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

　　第十八条 审计署对中央银行的财务收支，进行审计监督。

Article 18 The National Audit Administration shall exercise supervision through auditing over the financial revenues and expenditures of the Central Bank.

　　审计机关对国有金融机构的资产、负债、损益，进行审计监督。

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

　　第十九条 审计机关对国家的事业组织的财务收支，进行审计监督。

Article 19 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.

　　第二十条 审计机关对国有企业的资产、负债、损益，进行审计监督。

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

　　第二十一条 审计机关对与国计民生有重大关系的国有企业、接受财政补贴较多或者亏损数额较大的国有企业，以及国务院和本级地方人民政府指定的其他国有企业，应当有计划地定期进行审计。

Article 21 Audit institutions shall conduct audit in a regular and planned way with regard to the State-owned enterprises that are vital to the national economy and the people's livelihood, or the State-owned enterprises that heavily depend upon government subsidies, or have large amounts of losses, and other State-owned enterprises designated by the State Council or the people's governments at the corresponding levels.

　　第二十二条 对国有资产占控股地位或者主导地位的企业的审计监督，由国务院规定。

Article 22 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.

　　第二十三条 审计机关对国家建设项目预算的执行情况和决算，进行审计监督。

Article 23 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.

　　第二十四条 审计机关对政府部门管理的和社会团体受政府委托管理的社会保障基金、社会捐赠资金以及其他有关基金、资金的财务收支，进行审计监督。

Article 24 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 public organizations authorized by the governments.

　　第二十五条 审计机关对国际组织和外国政府援助、贷款项目的财务收支，进行审计监督。

Article 25 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.

　　第二十六条 除本法规定的审计事项外，审计机关对其他法律、行政法规规定应当由审计机关进行审计的事项，依照本法和有关法律、行政法规的规定进行审计监督。

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.

　　第二十七条 审计机关有权对与国家财政收支有关的特定事项，向有关地方、部门、单位进行专项审计调查，并向本级人民政府和上一级审计机关报告审计调查结果。

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.

　　第二十八条 审计机关根据被审计单位的财政、财务隶属关系或者国有资产监督管理关系，确定审计管辖范围。

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.

　　审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。

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