中华人民共和国审计法实施条例 REGULATIONS FOR THE IMPLEMENTATION OF THE AUDIT LAW OF THE PEOPLES REPUBLIC OF CHINA

国务院令第231号
(Promulgated by Decree No. 231 of the State Council of the People's Republic of China on October 21, 1997)
颁布日期：19971021 　实施日期：19971021 　颁布单位：国务院

　　Chapter I General Provisions

　　Article 1 These Regulations are formulated in accordance with the provisions of the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law).

　　Article 2 Audit constitutes acts of independent inspection of an auditee by an audit institution according to law of the former's accounting vouchers, account books, accounting statements as well as relevant information and assets of budgetary revenues and expenditures and financial revenues and expenditures and supervision over the truthfulness, legitimacy and benefits of budgetary revenues and expenditures and financial revenues and expenditures.

　　Article 3 Budgetary revenues and expenditures subject to audit supervision mean revenues and expenditures integrated in budget management as well as revenues and expenditures of extra-budgetary funds pursuant to the provisions of the Budget Law of the People's Republic of China and other relevant provisions of the state.

　　Financial revenues and expenditures subject to audit supervision mean the revenues and expenditures of various funds the accounting affairs, accounting settlement and accounting supervision of which are handled by state-owned financial institutions, enterprises and institutions as well as other units concerned subject to audit supervision as prescribed by the state pursuant to state provisions on financial accounting system.

　　Article 4 Audit institutions shall, pursuant to the functions and responsibilities, limits of authority and procedures prescribed by the Audit Law and these Regulations as well as other relevant laws and regulations, exercise supervision through auditing.

　　Audit institutions shall base their audit assessment, handling of cases and penalties on laws, regulations and other relevant state provisions on budgetary revenues and expenditures and financial revenues and expenditures.

　　Article 5 The main contents of supervision through auditing on budget implementation by audit institutions consist of:

　　(1) information on the official replies on budgets of various departments at the corresponding levels given by the finance departments of people's governments at all levels pursuant to the approved budget of the same level by the people's congresses at the same level, adjustments and changes in budgetary revenues and expenditures in the process of implementation of the budget at the same level;

　　(2) information on collection of budgetary revenues by collection departments of budgetary revenues pursuant to laws, administrative regulations and other relevant state provisions;

　　(3) information on the allocation of funds for budgetary expenditures of the corresponding levels by the finance departments of people's governments at all levels pursuant to the approved annual budgets and money outlay plans, budget grades and procedures;

　　(4) information on the funds allocated to people's government at the next lower level as subsidy for budgetary expenditures and handling of final settlement by the finance department under the State Council and finance departments of local people's governments at and above the county level pursuant to the provisions of laws and regulations and the budget management system;

　　(5) information on the implementation of annual budgetary expenditures and budgetary rules, financial rules as well as related economic construction and development of undertakings by all departments at the same level, and information on the turnover of budgetary revenues by departments and units tasked to turn over budgetary revenues;

　　(6) information on the handling of collection of budgetary revenues and allocation of budgetary expenditures by state

treasuries at all levels pursuant to relevant state provisions;

　　(7) information on revenues and expenditures of budgeted funds under special-purpose fund management pursuant to relevant state provisions; and(8) other matters in budget implementation prescribed by laws and regulations.

　　Article 6 The main contents of supervision through auditing exercised by audit institutions over other budgetary revenues and expenditures consist of:

　　(1) information on the management and utilization of extra-budgetary funds and reimbursable budgetary funds by finance departments of people's governments at all levels pursuant to the provisions of laws, regulations and other relevant state provisions;

　　(2) information on the management and utilization of extra-budgetary funds by all departments at the same level pursuant to the provisions of laws, regulations and other relevant state provisions; and

　　(3) the final settlement of all departments at the same level and the final settlement of the government at the next lower level.

　　Chapter II Audit Institutions and Auditors

　　Article 7 The National Audit Administration shall, under the leadership of the Premier of the State Council, take charge of the audit work throughout the country and perform the functions and responsibilities prescribed by the Audit Law and the State Council.

　　Local audit institutions at all levels shall, under the leadership of the administrative leader of the people's governments at the corresponding level and the audit institution at the next higher level, be responsible for the audit work within their respective administrative areas and perform the functions and responsibilities prescribed by laws, regulations and the people's government at the corresponding level.

　　Article 8 Audit institutions of prefectural administrations set up by people's governments of provinces and autonomous regions directly under the Central Government shall be responsible and report on their work to the prefectural administrations and audit institutions of people's governments of provinces and autonomous regions directly under the Central Government, and their audit work shall be directed chiefly by the audit institutions of people's governments of provinces and autonomous regions directly under the Central Government.

　　Article 9 Basis for the compilation of draft budgets for annual expenses by audit institutions necessary for the performance of functions and responsibilities:

　　(1) laws and regulations;

　　(2) decision and requirements of the people's government at the corresponding level;

　　(3) functions, responsibilities, missions and plan of the audit institution;

　　(4) standards for staffing quota; and

　　(5) budget implementation of the preceding year and variable factors in the current year.

　　Budget for expenses necessary for the performance of functions and responsibilities by the audit institution shall be listed separately in the budget at the corresponding level and guaranteed by the people's government at the corresponding level.

　　Article 10 The system of technical qualifications of the auditing speciality for auditors shall be practised. Specific measures shall be observed in accordance with the relevant state provisions.

　　Audit institutions may, as required by work, appoint persons with related professional knowledge with respect to audit matters to participate in audit work.

　　Article 11 In handling audit matters, when auditors encounter any of the following circumstances, they shall with draw on their own; the auditees have the right to file applications for the withdrawal of the auditors:

　　(1) having husband-and-wife relationship, direct blood relationship, collateral relationship by blood in three generations as well as close relationship by marriage with the responsible person and other persons in charge con

cerned of the auditee;

　　(2) having relations of economic interest with the auditee or the audit matters; and

　　(3) having other relations of interest with the auditee or the audit items which may adversely affect fair performance of official duties.

　　Withdrawal of auditors shall be decided by the responsible person of an audit institution; withdrawal of the responsible person of an audit institution shall be decided by the people's government at the corresponding level or the responsible person of the audit institution at the next higher level.

　　Article 12 In the appointment and removal of persons in charge and their deputies of local audit institutions at all levels, views of the audit institution at the next higher level shall be sought in advance.

　　Article 13 Persons in charge of audit institutions not having any of the following circumstances during the tenure of office shall not be removed or replaced at random:

　　(1) being investigated of criminal responsibility for crime;

　　(2) having been given administrative sanctions for serious violation of law and negligence of duty and no longer suitable for the position of the person-in-charge of an audit institution;

　　(3) failure to perform duties for more than one year due to health reasons; and

　　(4) failure to meet other requirements of the position prescribed by the state.

　　Chapter III Functions and Responsibilities of Audit Institutions

　　Article 14 Audit institutions shall exercise supervision through auditing over state organs, armed forces units, political parties and organizations and social groups having direct relations of budget turnover and allocations with the finance department of the people's government at the corresponding level in accordan

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