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CHAPTER III FUNCTIONS AND RESPONSIBILITIES OF AUDIT INSTITUTIONS
第三章 審計機關職責
Article 16 Audit institutions shall exercise supervision through auditing over the budget implementation, final accounts and management and use of extra-budgetary funds of departments (including units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels.
第十六條 審計機關對本級各部門（含直屬單位）和下級政府預算的執行情況和決算，以及預算外資金的管理和使用情況，進行審計監督。
Article 17 The National Audit Administration shall, under the leadership of the Premier of the State Council, exercise supervision through auditing over the implementation of the central budget and submit audit reports thereon to the Premier.
第十七條 審計署在國務院總理領導下，對中央預算執行情況進行審計監督，向國務院總理提出審計結果報告。
Local audit institutions at various levels shall, under the respective 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 corresponding levels and submit audit reports to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.
地方各級審計機關分別在省長、自治區主席、市長、州長、縣長、區長和上一級審計機關的領導下，對本級預算執行情況進行審計監督，向本級人民政府和上一級審計機關提出審計結果報告。
Article 18 The National Audit Administration shall exercise supervision through auditing over the financial revenues and expenditures of the Central Bank.
第十八條 審計署對中央銀行的財務收支，進行審計監督。
Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State-owned monetary organizations.
審計機關對國有金融機構的資產、負債、損益，進行審計監督。
Article 19 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.
第十九條 審計機關對國家的事業組織的財務收支，進行審計監督。
Article 20 Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State-owned enterprises.
第二十條 審計機關對國有企業的資產、負債、損益，進行審計監督。
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 people's livelihood, or the State-owned enterprises that heavily depend upon government subsidies, or have large amounts of losses, and other State-owned enterprises designated by the State Council or the people's governments at the corresponding levels.
第二十一條 審計機關對與國計民生有重大關系的國有企業、接受財政補貼較多或者虧損數額較大的國有企業，以及國務院和本級地方人民政府指定的其他國有企業，應當有計劃地定期進行審計。
Article 22 Supervision through auditing over the enterprises with State-owned assets controlling their shares or playing a leading role shall be prescribed by the State Council.
第二十二條 對國有資產占控股地位或者主導地位的企業的審計監督，由國務院規定。
Article 23 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.
第二十三條 審計機關對國家建設項目預算的執行情況和決算，進行審計監督。
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 by governmental departments or by public organizations authorized by the governments.
第二十四條 審計機關對政府部門管理的和社會團體受政府委托管理的社會保障基金、社會捐贈資金以及其他有關基金、資金的財務收支，進行審計監督。
