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Article 45 With respect to the acts of financial revenues and expenditures violating the regulations of the State committed by an auditee, the audit institution, the people's government or the competent authorities shall, within the sphere of its statutory functions and powers and in accordance with the laws and administrative rules and regulations, order the auditee to turn over within a time limit the part of the revenues that should be turned over, to return within a time limit the income gained unlawfully or the State-owned assets seized illegally or take other rectifying4 measures, and may impose punishment on the auditee according to law.
第四十五條 對被審計單位違反國家規定的財務收支行為，審計機關、人民政府或者有關主管部門在法定職權范圍內，依照法律、行政法規的規定，責令限期繳納應當上繳的收入，限期退還違法所得，限期退還被侵占的國有資產，以及采取其他糾正措施，并可依法給予處罰。
Article 46 With respect to the persons in charge and other persons who are held directly responsible for the acts of budgetary revenues and expenditures or financial revenues and expenditures committed by the auditee in violation of the regulations of the State, if the audit institution considers that they should be given administrative sanctions according to law, the audit institution shall put forward suggestions to this effect. The auditee or its superior organ or the supervisory organ shall make a decision without delay in accordance with the law.
第四十六條 對被審計單位違反國家規定的財政收支、財務收支行為負有直接責任的主管人員和其他直接責任人員，審計機關認為依法應當給予行政處分的，應當提出給予行政處分的建議，被審計單位或者其上級機關、監察機關應當依法及時作出決定。
Article 47 If an auditee violates the provisions of relevant laws or administrative rules and regulations governing budgetary revenues and expenditures or financial revenues and expenditures and if the case constitutes a crime, the auditee shall be investigated for criminal responsibility according to law.
第四十七條 被審計單位的財政收支、財務收支違反法律、行政法規的規定，構成犯罪的，依法追究刑事責任。
Article 48 Where anyone retaliates or makes a false charge against an auditor, if the case constitutes a crime, he shall be investigated for criminal responsibility according to law; if the case does not constitute a crime, he shall be given an administrative sanction.
第四十八條 報復陷害審計人員，構成犯罪的，依法追究刑事責任；不構成犯罪的，給予行政處分。
Article 49 Where an auditor abuses his functions and powers, engages in malpractices for selfish ends, or neglects his duties, if the case constitutes a crime, he shall be investigated for criminal responsibility; if the case does not constitute a crime, he shall be given an administrative sanction.
第四十九條 審計人員濫用職權、徇私舞弊、玩忽職守，構成犯罪的，依法追究刑事責任；不構成犯罪的，給予行政處分。
CHAPTER VII SUPPLEMENTARY8 PROVISIONS
第七章 附 則
Article 50 Audit regulations for the Chinese People's Liberation Army shall be formulated by the Central Military Commission in accordance with this Law.
第五十條 中國人民解放軍審計工作的規定，由中央軍事委員會根據本法制定。
Article 51 This Law shall enter into force as of January 1, 1995. The Audit Regulations of the People's Republic of China promulgated by the State Council on November 30, 1998 shall be annualled therefrom.
第五十一條 本法自1995年1月1日起施行。1988年11月30日國務院發布的《中華人民共和國審計條例》同時廢止。
