中华人民共和国审计法实施条例

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 concerned 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 accordance with law, and exercise supervision through auditing over enterprises and institutions having direct relations of budget turnover and allocations with the finance department of the people's government at the corresponding level in accordance with law.

Article 15 Extra-budgetary funds subject to supervision through auditing mean the following budgetary funds not included in budget management of state organs, institutions, social groups for collection, withdrawal and arrangement for use in or for the performance of governmental functions:

(1) Various additional revenues and other funds and foundation funds raised managed by finance departments and not included in the budget;

(2) collection of various administrative fees and collection of institutional charges by administrative organs and institutions and not included in the budget;

(3) funds collected by relevant competent government departments from subordinate units; and

(4) other budgetary funds and foundation funds not included in budget management.

Article 16 Audit institutions shall, on the termination of each budget year, carry out audit on budget implementation and other budgetary revenues and expenditures. When necessary, audit institutions may conduct audit and inspection on relevant items in the budgetary revenues and expenditures in the current budget year or in past budget years.

Article 17 The report on audit results prepared by the audit institution on budget implementation at the corresponding level shall contain the following contents:

(1) information on the finance department in the concrete organization in budget implementation at the corresponding level;

(2) information on the collection departments of budgetary revenues in the organization of budgetary revenues at the corresponding level;

(3) information on the state treasury at the corresponding level in handling the business of budgetary revenues and expenditures;

(4) audit assessment on budget implementation at the corresponding level by the audit institution;

(5) problems existing in budget implementation at the corresponding level and measures taken by the audit institution in accordance with law;

(6) views and suggestions put forth by the audit institution for handling and improving the work of budget implementation at the corresponding level; and

(7) other information the report of which is required by the government at the corresponding level.

Article 18 The National Audit Administration shall exercise supervision through auditing in accordance with law overall financial revenues and expenditures of the Central Bank and its branches occurring in engagement in financial business activities and in the performance of functions and responsibilities of financial supervision and control.

The report on audit results on central budget implementation submitted by the National Audit Administration to the Premier of the State Council shall include information on the financial revenues and expenditures of the Central Bank.

Article 19 Audit institutions shall, in accordance with law, exercise supervision through auditing over the following state-owned financial institutions:

(1) the state policy bank;

(2) state-owned commercial banks;

(3) state-owned non-bank financial institutions; and

(4) banks or non-bank financial institutions wherein state-owned assets occupy a holding position or dominating position.

Article 20 Audit institutions shall, in accordance with law, exercise supervision through auditing over the following enterprises wherein state-owned assets occupy a holding position or dominating position:

(1) enterprises wherein the state-owned capital accounts for over fifty percent of the total capital of the enterprises; and

(2) enterprises wherein the state-owned capital accounts for less than fifty percent of the total capital of the enterprises, however investors of the state-owned assets in essence possess the holding right.

Unless there are provisions otherwise by the State Council, the supervision through auditing over the enterprises listed in the preceding paragraph exercised by audit institutions shall be carried out with reference to the provisions of Articles 20 and 21 of the Audit Law.

Article 21 State construction projects subject to supervision through auditing mean capital construction projects and technological transformation projects chiefly with the investment of state-owned assets or accommodation of funds.

Financial revenues and expenditures of building, design, construction, purchasing and other units directly related to the state construction projects shall be subject to supervision through auditing by audit institutions.

Article 22 Audit institutions shall, in accordance with law, exercise supervision through auditing over the implementation of the general budget or budget estimate, annual budget implementation and annual final settlements and final settlements on the completion of projects of state construction projects.

Article 23 Social security funds subject to supervision through auditing include such social insurance funds as pension, medic are, work injuries, unemployment, birth, etc., social relief funds such as relief, disaster relief, assistance to poor areas etc., as well as social welfare funds for the development of the cause of social welfare.

Funds donated by society subject to supervision through auditing include money, marketable securities and articles in kind donated by domestic and foreign enterprises, societies and individuals for non-profit social undertakings.

Article 24 Audit institutions shall, in accordance with law, exercise supervision through auditing over the following items of assistance and loans of international organizations and foreign governments:

(1) items of loans provided by international financial institutions, foreign governments and their institutions to the Chinese Government and its institutions;

(2) items of loans provided by international organizations, foreign governments and their institutions to Chinese enterprises and institutions and guaranteed by the Chinese Government and its institutions;

(3) items of assistance and grants provided by international organizations, foreign governments and their institutions to the Chinese Government;

(4) items of assistance and grants provided by international organizations, foreign governments and their institutions to societies entrusted by the Chinese Government to administer the relevant foundation funds and funds; and

(5) other items utilizing the assistance and loans of international organizations and foreign governments.

Article 25 Audit institutions shall, in conducting special-purpose audit investigations, produce the written notice of special-purpose audit investigations to the localities, departments, units and persons concerned under investigation and explain relevant details; the localities, departments, units and persons concerned shall accept investigation, relate the information truthfully and provide relevant material.

Article 26 Audit institutions shall, in accordance with the relations of budgetary and financial subordination of the auditees, determine the scope of audit jurisdiction; where the scope of audit jurisdiction cannot be determined in accordance with the relations of budgetary and financial subordination, the scope of audit jurisdiction shall be determined in accordance with the relations of supervision and administration of the state-owned assets.

Audit institutions with audit jurisdiction over the chief investment body shall exercise supervision through auditing over enterprises and institutions with investment by two or more than two investment bodies of the state-owned assets.

Article 27 Audit institutions shall, in accordance with the determined scope of audit jurisdiction, exercise supervision through auditing and conduct special-purpose audit investigations.

Chapter IV Limits of Authority of Audit Institutions

Article 28 In the process of the exercise of supervision through auditing by audit institutions in accordance with law, the auditees shall, in accordance with the time limit and requirements prescribed by the audit institutions, provide the audit institutions with the relevant information and material on budgetary revenues and expenditures or financial revenues and expenditures.

The information and material to be provided by the auditees to the audit institutions shall include information on the establishment of accounts in banks and non-bank financial institutions by the auditees, audit reports produced by public audit firms entrusted by the auditees, reports on assets verification, asset appraisal reports as well as other reports relating to the handling of amalgamation, separation and final accounts of enterprises and institutions.

Article 29 Finance departments, taxation departments and other departments of people's governments at all levels shall submit the following information to the audit institutions at the corresponding levels:

(1) budgets of the corresponding levels approved by people's congresses at the corresponding levels, budgets of all departments of the corresponding levels approved by the finance departments of people's governments at the corresponding levels, annual revenue plans of budget revenue collection departments as well as budgets of all subordinate units approved by all departments at the corresponding levels;

(2) monthly statements, yearly statements and final accounts on the implementation of budget revenues and expenditures and the fulfillment of revenue plans of budget revenue collection departments at the corresponding levels as well as final accounts of revenues and expenditures of extra-budgetary funds and revenues and expenditures of reimbursable financial funds;

(3) comprehensive yearly statistical statements on finance and taxation work, briefings, and rules and regulations relating to finance, budget, taxation, fiscal matters and accounting; and

(4) draft final accounts of departments compiled in summary by all departments at the corresponding levels.

Article 30 Audit institutions shall have the power to inspect the financial accounting settlement system of management of budgetary revenues and expenditures and financial revenues and expenditures by employment of electronic computers by the auditees. The auditees shall provide the audit institutions with the electronic data and relevant information of budgetary revenues and expenditures and financial revenues and expenditures stored and processed by employment of electronic computers.

Article 31 Audit institutions shall, in carrying out investigations among units or individuals concerned of issues relating to audit matters, have the power to look into and inquire about all deposits in financial institutions by the auditees and obtain testimonial material; the financial institutions concerned shall provide assistance and testimonial material.

Audit institutions shall, in making inquiry about the deposits in financial institutions by the auditees, carry the inquiry notice signed and issued by persons in charge of the audit institutions at and above the county level and undertake to keep the secrets.

Article 32 Audit institutions shall, when having the basis to hold that the auditees may transfer, conceal, alter or destroy accounting vouchers, account books, accounting statements as well as other information relating to budgetary revenues and expenditures or financial revenues and expenditures, have the power to take measures in gathering evidences; they shall, when necessary and with the approval of the persons in charge of the audit institutions, have the power to temporarily seal up for safekeeping account books and other material relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees in contravention of state provisions.

Article 33 When audit institutions exercise supervision through auditing in accordance with law, the auditees shall not transfer and conceal the following assets in their possession acquired in contravention of state provisions:

(1) financial allocations, bank loans and materials acquired through falsification and cheating;

(2) assets acquired through enjoyment of such preferential policies as state subsidy, assistance, premium, interest exemption, tax reduction, tax exemption and tax refund in contravention of state provisions;

(3) money and goods in kind collected from other persons in contravention of state provisions;

(4) benefits acquired through disposing of state-owned assets in contravention of state provisions; and

(5) other assets acquired in contravention of state provisions.

Audit institutions may, pursuant to legal procedures, notify the departments with duties of administering the allocation of funds or duties of supervision over the use of funds of the auditees to temporarily suspend the allocation of funds directly related to the acts of budgetary revenues and expenditures or financial revenues and expenditures in violation of state provisions and to suspend the use of the funds already allocated.

Article 34 When audit institutions in the exercise of supervision through auditing in accordance with law discover embezzlement, abusive use or illegal use of loan funds on the part of the auditees in contravention of state provisions, they may suggest that the state-owned financial institutions concerned take corresponding measures to ensure the safety of the loan funds.

Article 35 Audit institutions may, in relation to audit matters, issue circulars about their audit results to the relevant government departments and put forth views and suggestions on related issues.

Audit institutions may publish audit results to the public on the following audit matters:

(1) those as required to be published to the public by the people's government at the corresponding level or the audit institution at the next higher level;

(2) those which attract public concern of society; and

(3) audit results of other audit matters the publication of which for society has been prescribed by laws and regulations.

Chapter V Audit Procedures

Article 36 Audit institutions shall, in pursuance of the provisions of laws, regulations and other relevant state provisions and requirements of the people's government at the corresponding level and the audit institution at the next higher level, determine the priorities in the yearly audit work and compile an annual plan of audit items.

Article 37 Audit institutions may, in the performance of audit according to law, directly serve the audit papers or serve the audit papers by post. In the case of those served directly, the date of signature for receipt on the receipt annotated by the auditees shall be the date of service; in the case of those served by post, the date of receipt annotated on the receipt shall be the date of service.

Article 38 In the performance of audit, auditors shall proceed in accordance with the following provisions:

(1) compile audit work drafts, make detailed and accurate record of issues discovered in audit and annotate the sources of material.

(2) gather and obtain original material, related documents and goods in kind capable of proving the audit items; when it is impossible or not suitable to obtain the original material, related documents and goods in kind, such methods as duplication and photography may be employed to obtain testimonial material.

(3) make records of contents of meetings and conversations relating to audit matters or require the provision of recorded material of meetings in accordance with the requirements of audit work.

Article 39 The testimonial material obtained by auditors from investigations among units and individuals concerned should have the signatures or seals of the providers; those material unable to obtain the signatures or seals of the providers, auditors should annotate reasons thereon.

Article 40 Prior to the submission of audit reports to audit institutions, audit teams shall seek the views of the auditees. The auditees should, within ten days from the date of receipt of the audit reports, submit their views in writing. No submission of views in writing within ten days from the date of receipt of the audit reports shall be construed as having no objection.

Audit teams should examine the views of the auditees on the audit reports, further verify the information, make necessary revision in the audit reports on the basis of the verified information and submit the audit reports and the views of the auditees in writing to audit institutions.

Article 41 Upon revivification by special organs or personnel of audit institutions, the audit reports submitted by audit teams shall be finalized through examination by audit institutions and handled in accordance with the following provisions:

(1) Assessment shall be made on audit matters and auditor's opinions issued with respect to acts of budgetary revenues and expenditures and financial revenues and expenditures with no violation of state provisions; with respect to those having acts of budgetary revenues and expenditures and financial revenues and expenditures in violation of state provisions while the circumstances are markedly not serious, they should be pointed out and ordered to make rectifications on their own, and assessment on audit matters should be made and auditor's opinions issued.

(2) With respect to those having acts of budgetary revenues and expenditures and financial revenues and expenditures in violation of state provisions which call for handling and penalties according to law, in addition to assessment on audit matters and issuance of auditor's opinions, audit decisions on the handling and penalties shall be made within the scope of legal authority with respect to the acts of budgetary revenues and expenditures and financial revenues and expenditures in violation of state provisions.

(3) With respect to the acts of budgetary revenues and expenditures and financial revenues and expenditures which audit institutions hold that they shall be handled and penalized by relevant competent organs, audit proposals shall be prepared and suggestions on handling and penalties put forth to the relevant competent organs.

Article 42 Audit institutions shall report to the people's governments at the corresponding level and the audit institutions at the next higher level when encountering matters infringing on state interests and public interest of society the basis of handling and penalties for which has not explicitly defined.

Article 43 Audit institutions shall, upon making audit decisions, serve the same on the auditees for execution. For those audit decisions the execution of which requires the assistance of relevant competent departments, notices for assistance in the execution of audit decisions shall be prepared and issued.

Article 44 Auditees shall execute the audit decisions and make the payment due to special accounts pursuant to the finance management system and the relevant state provisions; the illegal gains confiscated and fines in accordance with law shall be turned over to state treasuries in full.

Auditees or relevant competent departments assisting in execution should, within 30 days from the date of entering into force of audit decisions, report to audit institutions in writing on the implementation of the audit decisions.

Article 45 Audit institutions should, within three months from the date of entering into force of audit decisions, inspect the implementation of audit decisions. With respect to auditees' failure to implement the audit decisions pursuant to the prescribed time limit and requirements, the audit institutions shall order them to execute the same; for those who further fail in execution, applications shall be filed at a people's court for forcible execution.

Article 46 Those having objections to audit decisions made by local audit institutions should submit applications to audit institutions at the next higher level or the people's governments at the corresponding level for reconsideration; with respect to objections to audit decisions made by the National Audit Administration, applications should first be filed with the National Audit Administration for reconsideration.

Audit institutions should, within two months from the date of receipt of the application for reconsideration, make the reconsideration decision. The time limit for making the reconsideration decision may be appropriately extended in the event of extraordinary circumstances; however, the longest time period extended shall not exceed two months and the extended time period and their reasons shall be notified to the applicants for reconsideration in time.

Article 47 Audit institutions should establish and perfect the audit archive system pursuant to relevant state provisions with respect to the handling of audit matters, audit investigation matters, audit reconsideration matters and audit appeal acceptance matters.

Article 48 The contents and formats of such audit documents as the audit notice, audit report, auditor's opinions and audit decision shall be determined by the National Audit Administration.

Chapter VI Legal Liability

Article 49 If an auditee, in violation of the provisions of the Audit Law, refuses or delays provision of information relating to audit matters, or refuses and hinders examination, the audit institution shall order a rectification and may mete out criticism in a circular and administer a warning; whoever refuses to make a rectification shall be investigated of liability pursuant to the following provisions:

(1) A fine of less than RMB 50,000 Yuan be imposed on the auditee;

(2) With respect to the person in charge held directly responsible and other persons directly responsible of the auditee whom the audit institution holds that administrative sanctions or disciplinary penalties shall be imposed, suggestions shall be made to the departments and units concerned for the imposition of administrative sanctions or disciplinary penalties; and

(3) If a crime has been constituted, criminal liability shall be investigated according to law.

The auditee must, upon investigation of liability pursuant to the provisions of the preceding paragraph, still subject itself to supervision through auditing by the audit institution.

Article 50 Audit institutions shall, upon discovery of transfer, concealment, alteration and destruction of accounting vouchers, account books, accounting statements as well as other information relating to budgetary revenues and expenditures or financial revenues and expenditures by the auditee, have the power to stop the same, order it to handout or make rectifications or take remedial measures and take measures prescribed in Article 32 of these Regulations.

Article 51 Audit institutions shall, upon discovery of transfer and concealment of illegally acquired assets by the auditee, have the power to stop the same or apply to the people's government or the relevant competent department to stop the same, or apply to a people's court to take property preservation measures in accordance with law.

Article 52 With respect to the acts of all departments (including units directly under them) at the same level and those of the government at the next lower level in contravention of the budget or other acts of budgetary revenues and expenditures in contravention of state provisions, audit institutions shall deal with the illegally gained assets within the scope of legal authority in the light of different circumstances pursuant to the following provisions:

(1) to order the violator to pay or turn over the budgetary revenue it should pay or turn over within the prescribed time period;

(2) to order the violator to return the state-owned assets seized within the prescribed time period;

(3) to order the violator to return the illegal gains within the prescribed time period;

(4) to order the violator to offset or adjust the related accounting items; and

(5) to take other correction measures.

Article 53 With respect to the acts of financial revenues and expenditures of auditees in contravention of state provisions, audit institutions shall, within the scope of legal authority, order the violators to make a rectification, administer a warning, mete out criticism in a circular and deal with the illegally gained assets pursuant to the provisions of Article 52 of these Regulations; those with illegal gains shall be imposed a fine more than one time and less than five times of the amount of the illegal gains; those with no illegal gains shall be imposed a fine of less than RMB 50,000 Yuan. With respect to the persons in charge held directly responsible and other persons directly responsible of the auditees whom audit institutions hold that administrative sanctions or disciplinary penalties should be imposed, suggestions for administrative sanctions or disciplinary penalties shall be put forth with the relevant departments and units.

In case of laws and administrative regulations having separate provisions for handling and penalizing the acts of financial revenues and expenditures in contravention of state provisions by the auditees, those provisions shall prevail.

Article 54 With respect to suggestions for handling and penalizing the auditees put forward by audit institutions or suggestions for the imposition of administrative sanctions or disciplinary penalties on persons in charge held directly responsible and other persons directly responsible of the auditees, the departments and units concerned should make a decision in time according to law and notify the audit institutions of the results in writing.

Article 55 Auditors who abuse power, indulge in malpractices for selfish gains or neglect duties which constitutes a crime shall be investigated of criminal liability according to law; where a crime has not been constituted, administrative sanctions shall be imposed according to law.

Property acquired by auditors in violation of law and discipline shall be recovered, confiscated or ordered to pay compensation according to law.

Chapter VII Supplementary Provision

Article 56 These Regulations shall enter into force as of the date of promulgation.