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1、中华人民共和国审计法中英对照中华人民共和国审计法Audit Law of the Peoples 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
2、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 peoples governments at or a
3、bove 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 peoples governments at various levels and their departments,
4、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 th
5、e 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 parag
6、raph. 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 pe
7、oples governments at or above the county level shall annually present to the standing committees of the peoples 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
8、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
9、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 Nati
10、onal 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
11、、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 peoples 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 an
12、d 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 in
13、stitutions 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 peoples governments at the corresponding levels and to the audit institutions at the next higher levels,
14、 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 aud
15、it 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 guara
16、nteed by the peoples 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 aud
17、itors 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
18、律保护。 Article 15 Auditors shall be protected by law in performing their functions in accordance with the law. 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
19、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
20、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 e
21、xtra-budgetary funds of departments (including units directly subordinate to them) at the corresponding levels and of the peoples 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
22、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 res
23、pective 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
24、corresponding levels and submit audit reports to the peoples 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 revenue
25、s 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
26、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
27、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 peoples livelihood, or the State-owned enterprises that hea
28、vily depend upon government subsidies, or have large amounts of losses, and other State-owned enterprises designated by the State Council or the peoples 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 S
29、tate- 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 States construction p
30、rojects. 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
31、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 internation
32、al 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 admini
33、strative 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 pa
34、rticular matters relating to the States 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 peoples governments at the corresponding le
35、vels 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 manageri
36、al 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。 Where a dispute arises on audit jurisdiction between audit institutions, the matter shall be determined by an audit institution superior to both disputing parties. 上级审计机关可以将其审计管辖范围内的本法第十八条第二款至第二十五条规
37、定的审计事项，授权下级审计机关进行审计；上级审计机关对下级审计机关审计管辖范围内的重大审计事项，可以直接进行审计，但是应当防止不必要的重复审计。 Audit institutions at higher levels may authorize audit institutions at lower levels to audit the matters which are within the jurisdiction of the former and specified in paragraph 2 of Article 18 to Article 25 in this Law. Aud
38、it institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels. However, unnecessary repetitive audits shall be avoided. 第二十九条 国务院各部门和地方人民政府各部门、国有的金融机构和企业事业组织，应当按照国家有关规定建立健全内部审计制度。各部门、国有的金融机构和企业事业组织的内部审计，应当接受审计机关的业务指导和监督。 Article 29
39、 Departments of the State Council and of the local peoples governments at various levels, State-owned monetary organizations, enterprises and institutions shall establish and improve their internal auditing systems in accordance with the relevant regulations of the State. Such internal auditing shal
40、l be subject to the professional guidance and supervision of audit institutions. 第三十条 对依法独立进行社会审计的机构的指导、监督、管理，依照有关法律和国务院的规定执行。 Article 30 Public audit firms that independently conduct public audit according to law shall be guided, supervised and managed in accordance with relevant laws and regulatio
41、ns of the State Council. 第四章 审计机关权限 CHAPTER IV LIMITS OF AUTHORITY OF AUDIT INSTITUTIONS 第三十一条 审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料，被审计单位不得拒绝、拖延、谎报。 Article 31 Audit institutions shall have the power to require auditees to submit, in accordance with the rel
42、evant regulations, their budgets or plans for financial revenues and expenditures, statement about budget implementation, final accounts and financial reports, audit reports produced by public audit firms and other information relating to their budgetary revenues and expenditures or financial revenu
43、es and expenditures. Auditees shall not refuse to do so, or delay the submission or make false reports. 第三十二条 审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。 Article 32 Audit institutions shall, in conducting audit, have the power to examine the accounting documents, account boo
44、ks, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination. 第三十三条 审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作，如实向审计机关反映情况，提
45、供有关证明材料。 Article 33 Audit institutions shall, in conducting audit, have the power to carry out investigations among units or individuals concerned of issues relating to audit matters and obtain relevant testimonial material. The units and individuals concerned shall support and assist the audit inst
46、itutions in their work by providing them with truthful information and relevant testimonial material. 第三十四条 审计机关进行审计时，被审计单位不得转移、隐匿、篡改、毁弃会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料，不得转移、隐匿所持有的违反国家规定取得的资产。 Article 34 When audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or de
47、stroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulat
48、ions of the State. 审计机关对被审计单位正在进行的违反国家规定的财政收支、财务收支行为，有权予以制止；制止无效的，经县级以上审计机关负责人批准，通知财政部门和有关主管部门暂停拨付与违反国家规定的财政收支、财务收支行为直接有关的款项，已经拨付的，暂停使用。采取该项措施不得影响被审计单位合法的业务活动和生产经营活动。 Audit institutions shall have the power to stop the auditees ongoing acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State. If they fail in stopping such acts, they shall, with the approval of the responsible persons of audit institutions at or above the county level, notify the financial departments and the competent authorities to suspend allocation of the