中华人民共和国审计法 AUDIT LAW OF THE PEOPLES REPUBLIC OF CHINA

y functions and powers and in accordance with the laws and administrative rules and regulations， order the auditee to turn over within a time limit the part of the revenues that should be turned over， to return within a time limit the income gained unlawfully or the State-owned assets seized i

llegally or take other rectifying measures， and may impose punishment on the auditee according to law. ＃13Article 46 With respect to the persons in charge and other persons who are held directly responsible for the acts of budgetary revenues and expenditures or financial revenues and expenditures committed by the auditee in violation of the regulations of the State， if the audit institution considers that they should be given administrative 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 make a decision without delay in accordance with the law.

　　Article 47 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.

　　Article 48 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； if the case does not constitute a crime， he shall be given an administrative sanction.

　　Article 49 Where an auditor abuses his functions and powers， engages in malpractices for selfish ends， or neglects his duties， if the case constitutes a crime， he shall be investigated for criminal responsibility； if the case does not constitute a crime， he shall be given an administrative sanction.

　　Chapter VII Supplementary Provisions

　　Article 50 Audit regulations for the Chinese People's Liberation Army shall be formulated by the Central Military Commission in accordance with this Law.

　　Article 51 This Law shall enter into force 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

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