評論
打印
Audit Law of the People's Republic of China
中華人民共和國審計法
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 order of the country, promoting the building of a clean government and ensuring the sound development of the national economy.
第一條 為了加強國家的審計監督，維護國家財政經濟秩序，促進廉政建設，保障國民經濟健康發展，根據憲法，制定本法。
Article 2 The State shall practise a system of supervision through auditing. The State Council and the local people's governments at or above the county level shall establish audit institutions.
第二條 國家實行審計監督制度。國務院和縣級以上地方人民政府設立審計機關。
Budgetary revenues and expenditures of various departments of the State Council, of the local people's governments at various levels and their departments, 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 the provisions of this Law.
國務院各部門和地方各級人民政府及其各部門的財政收支，國有的金融機構和企業事業組織的財務收支，以及其他依照本法規定應當接受審計的財政收支、財務收支，依照本法規定接受審計監督。
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 paragraph.
審計機關對前款所列財政收支或者財務收支的真實、合法和效益，依法進行審計監督。
Article 3 Audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.
第三條 審計機關依照法律規定的職權和程序，進行審計監督。
Article 4 The State Council and the local people's governments at or above the county level shall annually present to the standing committees of the people's congresses at the corresponding levels the audit reports prepared by audit institutions on budget implementation and other budgetary revenues and expenditures.
第四條 國務院和縣級以上地方人民政府應當每年向本級人民代表大會常務委員會提出審計機關對預算執行和其他財政收支的審計工作報告。
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.
第五條 審計機關依照法律規定獨立行使審計監督權，不受其他行政機關、社會團體和個人的干涉。
Article 6 Audit institutions and auditors shall, in handling audit matters, be objective and fair, practical and realistic, clean and honest, and keep secrets.
第六條 審計機關和審計人員辦理審計事項，應當客觀公正，實事求是，廉潔奉公，保守秘密。
