深圳经济特区审计监督条例 Regulations of Shenzhen Special Economic Zone on Auditing Supervision

(Adopted at the Fifth Meeting of the Standing Committee of the Third Shenzhen Municipal People’s Congress on February 23, 2001.)
颁布日期：20010223 　实施日期：20010601 　颁布单位：深圳市人大常委会

　　Chapter I General Provisions

　　Article 1 In order to strengthen auditing supervision, maintain financial and economic order, protect the use, security and benefits of public assets, and promote the building-up of an honest and clean government, these regulations are hereby formulated according to the Law of the People's Republic of China on Auditing, and other relevant laws and administrative regulations, combining specific conditions of Shenzhen Special Economic Zone.

　　Article 2 Auditing authorities of the municipality and all districts shall exercise the function of supervision over auditing according to law.

　　Auditing departments may set up governmental investment Auditing authorities and other special Auditing authorities and assign Auditing authorities to the relevant departments or town or subdistrict offices.

　　Article 3 Auditing authorities shall implement the supervision over auditing on the following matters:

　　(1) Financial income and expense of the people's governments at various levels and their departments and relevant units;

　　(2) Financial income and expense of government agencies, political and party organizations, and social organizations that have direct relations of budgetary allocation or fund allocation with financial departments of the people's governments at the same levels;

　　(3) Financial income and expense of state-owned financial organizations, enterprises, and institutions;

　　(4) Financial income and expense of collectivity enterprises whose assets concern the social public benefits;

　　(5) Financial income and expense of social commonweal and public assets;

　　(6) Financial income and expense that shall be subject to the auditing supervision as provided by the people's governments at the same levels; and

　　(7) Other financial and financing income and expense that shall be subject to the auditing supervision according to law.

　　Article 4 Auditing authorities shall exercise the auditing supervision power independently, and shall not be intervened by other administrative authorities, social authorities, and individuals.

　　The audited units, relevant units, and individuals must execute the audit decision made by the Auditing authorities.

　　Article 5 Auditing authorities of the municipality and all districts shall take charge of the auditing work within their respective administration areas, under the guidance of the mayor, district heads and leaders at the next higher auditing authorities.

　　Auditing authorities of the municipality and all districts shall answer for the people's governments at the same levels and the next higher auditing authorities and report the work to them. The auditing business mainly depends on the leading of the next higher auditing authorities.

　　Article 6 The outlay needed by auditing authorities of the municipality and all districts for exercising duties shall be listed in the budgets at the same levels separately, and shall be guaranteed by the people's governments at the same levels.

　　Article 7 Auditing authorities may engage personnel with professional knowledge related to the auditing proceedings to take part in the auditing work.

　　Article 8 Auditing authorities shall determine the auditing jurisdiction range according to the financial and financing affiliation of audited units or the relation of assets supervision and administration. If the auditing jurisdiction range cannot be determined according to the financial and financing affiliation of audited units or the relation of assets supervision and administration, the auditing shall be governed by auditing authorities in the places of registration of audited units or in

the localities of main assets.

　　If there are disputes between auditing authorities on the auditing jurisdiction range, the range shall be determined by their common next higher auditing organization.

　　Chapter II Financing Auditing and Supervision

　　Article 9 Auditing authorities shall supervise the auditing of all departments at the same levels (including units directly under them) and the next lower people's government on the enforcement of budget and final accounts, and the use and administration of funds beyond the budget.

　　Article 10 Auditing authorities shall audit the information on the budgetary enforcement and other financial income and expense at the same levels upon the annual closing of every budget, and shall raise the auditing result reports to the people's governments at the same levels and the next higher levels.

　　Article 11 Auditing authorities shall make the auditing evaluation on the budgetary enforcement at the same levels, raise handling opinions and improving proposal, and supervise and urge financial and taxation departments and other relevant departments to make corrections for problems existing in the course of the budgetary enforcement.

　　Article 12 Auditing authorities shall bring forward working reports on auditing of financial income and expense of the last fiscal year, and correction on significant problems raised by the auditing reports of the last fiscal year to the standing committees of people's congresses at the same levels according to the arrangement of the standing committees of the people's congresses at the same levels, under the entrustment of the people's governments at the same levels.

　　Article 13 Auditing authorities shall strengthen the auditing on performance of all departments at the same levels.

　　The auditing on performance as referred herein shall mean the special audit acts as following: Auditing authorities examine the economic, efficiency, and effect degree reached by the use of financial funds in the course of exercising duties, make analysis and evaluation, and raise opinions on improvement based on the auditing on the truthfulness and validity of financial income and expense and corresponding economic activities of all departments of the people's governments.

　　Article 14 When carrying out the auditing on performance, Auditing authorities shall make quantitative and qualitative analysis and comparison by means of horizontal and vertical methods and make auditing judgment based on the efficiency, effect, potency, environment, and cost.

　　Article 15 Auditing authorities shall bring forward the performance auditing reports to the people's governments at the same levels and the next higher auditing authorities in the forth quarter of each year, and shall report the performance auditing work to the standing committees of people's congresses at the same levels under the entrustment of the people's governments at the same levels.

　　Article 16 The relevant departments of people's governments shall compile and determine the organizational setup and personnel arrangement according to the review opinions of the standing committees of people's congresses at the same levels on the performance auditing reports.

　　Chapter III Auditing Supervision over State-owned Financial Institute, Enterprise and Government-sponsored Organization

　　Article 17 Auditing authorities shall supervise the auditing on assets, liabilities, profits, and losses of the following state-owned financial organizations:

　　(1) State-owned commercial banks;

　　(2) State-owned non-banking financial organizations; and

　　(3) Banks and non-banking financial organizations whose state-owned assets occupy the holding or leading position.

　　When auditing the aforesaid financial organizations, auditing authorities shall evaluate the internal management and control system of financial organi

zations.

　　Article 18 Auditing authorities shall supervise the auditing on assets, liabilities, profits, and losses of the following enterprises:

　　(1) State-owned enterprises;

　　(2) Enterprises whose state-owned assets occupy the holding or leading position; and

　　(3) Collectivity enterprises whose assets concern the social public benefits.

　　Article 19 Auditing authorities shall supervise the auditing on enterprises and organizations whose state-owned assets occupy the holding or leading position and that were established out of the territory of this country.

　　Article 20 Auditing authorities shall supervise the auditing on the operation, profits, and losses of state-owned assets of financial organizations and enterprises whose state-owned assets do not occupy the holding or leading position.

　　Article 21 The main contents of the supervision of auditing authorities over the auditing of financial income and expense of state-owned financial organizations and enterprises shall be as follows:

　　(1) Assets, liabilities, owner's benefits, profits, and losses;

　　(2) Income, cost, profit and its distribution and use;

　　(3) Information on state-owned assets;

　　(4) External investment;

　　(5) Appreciation and inflation certified of assets;

　　(6) Formulating and enforcement of internal control system;

　　(7) Payment of taxes and fees according to law; and

　　(8) Other proceedings as stipulated by laws and regulations.

　　Article 22 The main contents of supervision of auditing authorities over the auditing on financial income and expense of institutions that have direct relations of budgetary payment, and allocation with the financial departments at the same levels are as

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