People's Republic of China promulgated by Decree No. 571 of the People's Republic of China regulations on implementation of the audit law Executive meeting of the State Council on February 2, 2010 100th amendments have been passed, now revised the People's Republic of China announced the implementation of the audit law Ordinance, as of May 1, 2010.
Premier Wen Jiabao on February 11, 2010 People's Republic of China regulations on implementation of the audit law (October 21, 1997 People's Republic of China promulgated by Decree No. 231, published on February 2, 2010 100th Executive meeting of the State Council amended by) Chapter I General provisions article in accordance with the People's Republic of China Audit Act (hereinafter referred to as the Audit Act) provides that this Ordinance is enacted.
Audit audit referred to in article, refers to the audit authority independently checks the auditee's accounting vouchers, account books, financial reports and other financial revenue and expenditure, financial revenues and expenditures related to the information and assets, supervision of financial revenue and expenditure, financial revenue and expenditure acts of real, legitimate, and effective.
Third article audit method by said financial payments, is refers to in accordance with People's Republic of China budget method and national other about provides, into budget management of income and spending, and following financial in the not into budget management of income and spending: (a) administrative career sex charges; (ii) State-owned resources, and State-owned assets income; (three) should surrendered of State-owned capital business returns; (four) Government borrowed debt financing of funds; (five) other not into budget management of financial.
Financial revenue and expenditure in fourth audit law, refers to the State-owned financial institutions, enterprises and organizations, as well as other units shall be subject to audit by the audit authority in accordance with law, in accordance with the accounting regulations of the State, the implementation of accounting revenue and expenditure.
Fifth audit in accordance with auditing laws and regulations as well as other relevant laws, regulations, responsibilities, powers and procedures of audit and supervision.
Audit in accordance with laws and regulations relating to financial income and expenses, financial income and expenditure, as well as national policies and standards, project objectives and other requirements in respect of audit and evaluation, financial revenue and expenditure of the audited unit in violation of State regulations, financial revenue and expenditure, in making decisions and penalties within the statutory terms of reference. The sixth article of any units and individuals to auditing departments audit and supervision according to law in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure behavior has the right to audit authorities.
Authorities received a report of the audit shall be processed in a timely manner in accordance with law.
Chapter II audit institutions and Auditors the seventh audit led by the premier, the competent national audit, performance audit responsibilities under the law and the State Council.
Local audit organs at various levels in the administration of the people's Governments at the corresponding level heads level audit authority and leadership, responsible for the administration of the audit work to meet responsibilities under the laws and regulations, and the people's Governments at the corresponding level.
Eighth people's Governments of provinces, autonomous regions set up representative offices, auditing organs of the Agency on agency audit institutions and people's Governments of provinces, autonomous regions are responsible and report on their work, led by audit bodies audit services to Governments of provinces, autonomous regions.
Agency of the Nineth audit institutions in accordance with the laws, regulations and provisions of audit institutions, audit work carried out within the mandate of the audit organs not subject to interference by any administrative organ, public organization or individual.
Tenth audit institutions shall prepare the draft annual budget is based, including: (a) laws and regulations, (ii) the decision of the people's Governments at the corresponding level and requirements; (c) the annual audit work plan of the audit institution; (d) quota criteria, and (v) on the implementation of the annual budget and this year's changes.
11th auditors audit professional and technical qualifications, in particular in accordance with the relevant provisions of the State.
Audit institution in accordance with work requirements, you can hire personnel with relevant expertise and audit matters to participate in audits. 12th article audit personnel handle audit matters, has following case one of of, should application avoided, was audit units also right to application audit personnel avoided: (a) and was audit units head or about competent personnel has couples relationship, and straight relationship, and three generations within next Department blood or near in-laws relationship of; (ii) and was audit units or audit matters has economic interests relationship of; (three) and was audit units, and audit matters, and was audit units head or about competent personnel has other interest relationship,
May affect the impartiality in performing their duties.
Avoidance of Auditors, decided by the head of the audit authority Audit Bureau to handle auditing matters the withdrawal, by the head of the people's Governments at the same level or a higher level audit institutions decided.
13th regional Chief of audit institutions at all levels and the appointment and removal of Deputy Heads, audit institutions should seek a higher level view.
14th audit heads for the duration of the absence of any of the following circumstances, should not be replaced: (a) be held criminally liable for committing crime, (b) serious breach, breach of disciplinary action, unfit to continue serving as head of the audit authority and (iii) unable to perform his duties for health reasons more than 1 year, and (iv) other qualifications do not meet the national requirements. Third chapter audit organ duties 15th article audit organ on this level government financial sector specific organization this level budget implementation of situation, this level budget income levy sector levy budget income of situation, and this level government financial sector directly occurred budget contributions, and funding relationship of sector, and units of budget implementation situation and accounts, subordinate Government of budget implementation situation and accounts, and other financial payments situation, law for audit supervision.
Approved by the people's Governments at the corresponding level, auditing organs to other financial entities and project acceptance, real, legitimate and benefits of using fiscal funds, according to the audit. 16th article audit organ on this level budget income and spending of implementation situation for audit supervision of content including: (a) financial sector according to this level Congress approved of this level budget to this level the sector (containing directly under the units) reply budget of situation, and this level budget implementation in the adjustment situation and budget payments changes situation; (ii) budget income levy sector in accordance with legal, and administrative regulations of provides and national other about provides levy budget income situation; (three) financial sector according to approved of annual budget, and with paragraph plans,
And provides of budget levels and program, allocated this level budget spending funds situation; (four) financial sector in accordance with legal, and administrative regulations of provides and financial management system, allocated and management Government between financial transfer paid funds situation and handle settlement, and closing situation; (five) Treasury according to national about provides handle budget income of storage, and divided, and left solutions situation and budget spending funds of allocated situation; (six) this level the sector (containing directly under the units) implementation annual budget situation;
(VII) in accordance with the relevant provisions of the State budget revenues and expenditures of the funds of the special management; (VIII) implementation of the laws and regulations of other budget.
17th article audit method 17th article by said audit results report, should including following content: (a) this level budget implementation and other financial payments of basic situation; (ii) audit organ on this level budget implementation and other financial payments situation made of audit evaluation; (three) this level budget implementation and other financial payments in the exists of problem and audit organ law take of measures; (four) audit organ proposed of improved this level budget implementation and other financial payments management work of recommends;
(E) the people's Governments at the corresponding level requiring the reporting of other cases.
18th the Audit Commission of the Central Bank and its financial revenues and expenditures incurred by the branches carry out their duties, according to the audit.
Submitted to the premier by the Audit Commission of the central budget implementation of audit results and other financial income and expenditure reports, should include an audit of financial revenues and expenditures at the Central Bank.
19th article audit method 21st article by said State-owned capital accounted for holding status or led status of enterprise, and financial institutions, including: (a) State-owned capital accounted for enterprise, and financial institutions capital (equity) total of proportion over 50% of; (ii) State-owned capital accounted for enterprise, and financial institutions capital (equity) total of proportion in 50% following, but State-owned capital investment subject has actual control right of.
Audit institutions enterprises, financial institutions provided for in the preceding paragraph, except otherwise prescribed by the State Council, audit law set forth in article 18th, 20th to audit.
20th article audit method 22nd article by said government investment and to government investment mainly of construction project, including: (a) all using budget investment funds, and special construction fund, and Government borrowed debt financing of funds, financial of; (ii) not all using financial, financial accounted for project total investment of proportion over 50%, or accounted for project total investment of proportion in 50% following, but Government has project construction, and operation actual control right of.
Audit of construction projects of the authority prescribed in the preceding paragraph the total budget or budget for the implementation, the implementation of the annual budget and the annual accounts, individual project budget, project completion final accounts, according to the audit and supervision; construction project audits provided for in the preceding paragraph, can be directly related to the design, construction, supply units investigate authenticity and legality of access to project finance.
21st audit social security fund referred to in article 23rd, including social insurance, social relief, social welfare fund and other special fund of development of social security; referred to social donations, including from domestic and foreign currency, securities and physical and other forms of donation. 22nd article audit method 24th article by said international organization and foreign government assistance, and loan project, including: (a) International Organization, and foreign Government and institutions to China Government and institutions provides of loan project; (ii) International Organization, and foreign Government and institutions to China Enterprise career organization and other organization provides of by China Government and institutions guarantees of loan project; (three) International Organization, and foreign Government and institutions to China Government and institutions provides of assistance and grants project; (four) International Organization, and
Foreign Governments and their agencies entrusted by the Chinese Government to administer the funds, finance unit provides assistance and grants (v) international organizations, foreign Governments and their agencies to provide aid, loans to other projects.
23rd audit institutions may, in accordance with the auditing law and provisions of this Ordinance the audit procedures, methods and other relevant regulations of the State, or State-owned asset management of budget management and national financial revenue and expenditure relating to the specific matters to the relevant localities, departments, and units for special audit investigation.
24th according to audited of audit institutions of fiscal, financial affiliations, determine the audit jurisdiction; do not audit jurisdiction according to the fiscal, financial affiliation, according to the State-owned assets supervision and administration to determine the audit jurisdiction.
Two or more investment subject of State-owned capital of financial institutions, enterprises and institutions and projects, by the main investors are audit Audit audit authority of competent jurisdiction.
25th auditing organs at all levels should be in accordance with the established Audit audit jurisdiction.
Article 26th the Audit Office auditing objects on the internal audit shall be subject to professional guidance and supervision of the auditing departments. Belongs to the audit object audit organs according to law, based on the needs of internal audit work, participate in the self-regulatory organization of the internal audit was established according to law.
Auditing organs through the self-regulatory organization of the internal audit, strengthen the operational guidance on internal audit and oversight.
27th audited of audit institutions or special audit investigation has the right to audit verification audit reports issued by the institutions.
Audit institution verified social audit certificate issued by the relevant audit report, finding social institutions exist in violation of the law, regulations or the practice guidelines should be transferred to the competent authorities concerned shall be investigated for criminal responsibility. Fourth chapter permission 28th audit institutions of audit institutions when carrying out audit supervision according to law, audit unit shall, in accordance with article 31st of audit law, audit institutions to provide information relevant to the financial income and expenses, financial income and expenditure.
Information should be provided on the unit of the audited organization authenticity and integrity of a written undertaking. 29th article levels government financial, and tax and other sector (containing directly under the units) should to this level audit organ submitted following information: (a) this level Congress approved of this level budget and this level government financial sector to this level the sector (containing directly under the units) reply of budget, budget income levy sector of annual income plans, and this level the sector (containing directly under the units) to belongs the units reply of budget; (ii) this level budget payments implementation and budget income levy sector of income plans completed situation monthly
, Annual report and accounts of the (iii) integrated financial and taxation statistics annual reports, briefs, financial, budgetary, tax, finance and accounting rules and regulations, (d) for various sectors (including the units directly under) draft accounts of the summary prepared by the Department. 30th audit institutions in accordance with the audit law article 33rd query audited accounts in financial institutions, issued by the head of the people's Governments above the county level shall take the audit institutions help in querying account notice query is audited by individuals of deposits in financial institutions, issued by the people's Governments above the county level shall take the audit organs are in charge of assisting access to personal notice deposits.
Relevant financial institutions shall assist and provide evidence, audit institutions and Auditors have the duty of confidentiality.
31st article audit method 34th article by said violation national provides made of assets, including: (a) fraud cheat of financial funding, and real and financial institutions loan; (ii) violation national provides enjoy national subsidies, and grants, and discount, and from card, and tax cuts, and duty-free, and rebate, offers policy made of assets; (three) violation national provides to others charged of payments, and securities, and real; (four) violation national provides disposition State-owned assets made of returns; (five) violation national provides made of other assets. 32nd audit institutions in accordance with the audit law article 34th holds audited information and assets acquired in violation of State regulations, issued by the head of the people's Governments above the county level shall take the audit institutions hold notices and collected according to law and audit matters related to prove material or take other measures to release the hold.
Sealed within the period 7th to; there are special circumstances need to be extended, and approved by the head of the people's Governments above the county level audit institutions, may be appropriately extended, but extend the deadline not later than 7th.
Storage of information, assets, can specify audited of audit institutions are responsible for the custody, auditees shall not damage or unauthorized transfers.
33rd audit institutions in accordance with the audit law of the 36th article on audit-related matters to the relevant government departments or publicize the audit of the audited unit, special audit findings.
Auditing bodies in consultation with relevant authorities, audits, special audits that can be announced to the public survey results, announce audit report of the social audit verification results.
Audit institution for social dissemination of listed company audits, special audits findings should be published in the 5th to be informed of listed companies.
Chapter fifth audit procedures article 34th audit organs shall, in accordance with laws, regulations, and other relevant regulations of the State, in accordance with the requirements of the people's Governments at the corresponding level and an audit institution superior to determine annual audit work focuses on, the preparation of annual audit plan.
Audit institutions identified in the annual audit plan of the State-owned capital holding position or dominance of audit of enterprises, financial institutions, shall determine the date of 7th informed in the annual audit plan of the company, financial institution.
35th audit institutions shall, in accordance with the annual audit plan, audit team composed, investigate the circumstances regarding the audited units, prepare audit programmes, auditor and 3rd audit notice served to the auditees.
36th special cases referred to in article 38th of the audit, including: (a) the handling of emergency matters, (ii) the audited unit suspected of serious violations of and (iii) other exceptional circumstances.
37th article audit personnel implementation audit Shi, should according to following provides handle: (a) through check, and query, and supervision inventory, and sent letter polling card, method implementation audit; (ii) through collection original, and original or copy, and photo, method made proved material; (three) on and audit matters about of Conference and talk content made records, or requirements was audit units provides Conference records material; (four) records audit implementation process and check results.
38th survey by auditors with the relevant units and individuals supporting materials should have a provider signature or seal; provider signature or seal may not be acquired, auditors should indicate the reason. 39th group of Auditors to audit authorities prior to the audit report, it should be written for an audited opinion.
The auditees shall from the date of receipt of the audit report for the audit team in the 10th, made written comments has not provided a written submission in the 10th, with no objections.
Audit team shall be audited by a written opinion, for further verification, the audit report for the audit team to make the necessary changes, together with the written comments submitted to the auditing authorities of the auditees.
40th article audit organ about business institutions and specialized or personnel on audit group of audit report and related audit matters for review, and trial Hou, by audit organ according to following provides handle: (a) proposed audit organ of audit report, content including: on audit matters of audit evaluation, on violation national provides of financial payments, and financial payments behavior proposed of processing, and punishment views, transferred about competent organ, and units of views, improved financial payments, and financial payments management work of views;
(Ii) on violation national provides of financial payments, and financial payments behavior, law should give processing, and punishment of, in statutory terms range within made processing, and punishment of audit decided; (three) on law should held about personnel responsibility of, to about competent organ, and units proposed give disposition of recommends; on law should by about competent organ processing, and punishment of, transferred about competent organ; suspected crime of, transferred judicial organ.
The 41st found in the audit, the audit institutions harm the interests and matters of public interest, and penalties based on the ambiguous, should report to the people's Governments at the corresponding level and upper level audit agencies. 42nd auditees audit institutions shall, in accordance with the prescribed time limit and asked to perform auditing decisions. Funds should be turned over to, the audited unit shall, in accordance with the financial management system and relevant regulations of the State paid to the State Treasury or special financial account.
Decided to require the relevant authorities, assist in the implementation of audit, audit institutions should be written to draw attention to assist in the implementation.
43rd superior audit institution should be to lower auditing by the auditing departments conduct supervision.
Lower audit authority audit decisions taken in violation of the relevant provisions of the superior audit institution to instruct the lower audit authority to alter or revoke, can also be directly made for amendment or cancellation of the decision; audits after the revocation decision needs to audit decisions, an audit institution superior to instruct the lower renewed audit the audit institutions within the period specified in the decision or direct audit decisions.
Audit institutions without audit decisions should be made at lower levels, superior audit institution to instruct the lower audit authority audit decisions within the prescribed deadline, can also make auditing decisions.
44th audit institutions carry out special audit investigation, should be investigated and the departments and units to produce special audit investigation notice in writing and explain the situation; relevant localities, departments and units should be investigated objectively reflect the situation, provide the relevant information.
Special audit investigation, audit institutions belonging to the audit supervision according to law departments, units in violation of State regulations of financial revenue and expenditure, financial revenues and expenditures and other illegal acts, special investigators and Auditors the audit in accordance with auditing law and the provisions of this Ordinance the audit report, audit decisions made or transferred to the relevant competent authorities, shall be investigated for criminal responsibility.
Article 45th auditing authority shall, in accordance with the relevant provisions of the State establish and improve the audit file systems. Article 46th audit service of audit documents, can be sent directly or served may be served by post or by any other means.
Direct service, with the audit unit indicated in the certificate of service signed dates or witnesses to prove the date of receipt as the date of service; served by post, postal receipt as indicated on the date of receipt as the date of service; otherwise served, with receipt or the date of receipt as the date of service.
Audit institution type, content and format of the audit instruments, stipulated by the Audit Commission. Sixth chapter legal responsibility 47th article was audit units violation audit method and this Ordinance of provides, refused to, and delay provides and audit matters about of information, or provides of information not real, and not full, or refused to, and hinder check of, by audit organ ordered corrected, can informed criticism, give warning; refused to corrected of, on was audit units can at 50,000 yuan following of fine, on directly is responsible for of competent personnel and other directly responsibility personnel, can at 20,000 yuan following of fine, audit organ think should give disposition of,
Recommendations to the competent bodies, disciplined Unit constitutes a crime, criminal responsibility shall be investigated according to law.
48th on the various sectors (including the units directly under) and lower level people's Governments violate the budget act or other acts that violate the regulations of the State financial revenue and expenditure, audit institutions within the statutory terms of reference, in accordance with the provisions of laws and administrative regulations, audit taking the difference of 45th article of law handling measures. 49th article on was audit units violation national provides of financial payments behavior, audit organ in statutory terms range within, difference situation take audit method 45th article provides of processing measures, can informed criticism, give warning; has illegal proceeds of, confiscated illegal proceeds, and at illegal proceeds 1 time times above 5 times times following of fine; no illegal proceeds of, can at 50,000 yuan following of fine; on directly is responsible for of competent personnel and other directly responsibility personnel, can at 20,000 yuan following of fine,
Audit institution considers that punishment should be given to relevant authorities, the unit offered suggestions on what punishment constitutes a crime, criminal responsibility shall be investigated according to law.
Legal and administrative regulations on financial revenue and expenditure of the audited unit in violation of State regulations and penalties otherwise provided, from its provisions. 50th audit institutions in the greater amount of fine punishment decision, shall inform the audited entity and the person concerned has the right to require hearings.
Large amount of fine of specific standards stipulated by the Audit Commission.
51st audit institutions proposed by the auditees and penalties, as well as directly responsible for the competent personnel and other persons to give suggestions on what punishment, the authorities, the unit shall promptly make a decision, and notify the results of audit organs.
52nd audited of audit institutions in accordance with the audit law of the 16th, 17th and 15th of the Ordinance stipulates that an audit oversight the audit does not accept the decision made, you can audit within 60 days from the date of service of the decision, the attention of the Board of the people's Governments at the corresponding level award, the people's Government's decision is final.
Audit institutions shall inform auditees in the audit decision to draw the ruling ways and deadlines. Determination, decided not to stop execution of the audit.
However, any of the following circumstances, you can stop the implementation of: (a) the audit it deems it necessary to suspend, (ii) the ruling the Government deems it necessary to suspend (iii) application stops executing the auditees, admissibility ruling people's Government think their request is reasonable, decided to stop the execution. Ruled by the people's Governments at the corresponding level law firms.
Award decision shall be made within 60 days from the date of receiving the attention; there are special circumstances need to be extended, approved by the heads of legal institutions, may be appropriately extended, and inform the audit bodies and drew attention to the decision of the audited unit, but extended periods of not more than 30th.
53rd, inter alia the Ordinance 52nd drew attention to the decisions provided for in article audit decisions, other Auditors audited of audit institutions is dissatisfied with a decision may apply for administrative reconsideration or bring an administrative lawsuit in accordance with law.
Audit institution should inform the auditee in the audit decision may apply for administrative reconsideration or bring an administrative suit the ways and terms. 54th auditees audit decisions should be written report on the implementation of audit institutions.
Audit institution should check that the implementation of auditing decisions.
Decided by the auditee does not perform audits, audit institutions should be ordered to perform; late is still not implemented, audit institutions may apply to the Court for enforcement, it is recommended that the competent organ or entity directly in charge of personnel and other persons directly responsible for disciplinary action.
55th Auditors abuse, malpractice, negligence, or divulge confidential the State secrets, business secrets, and shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated according to law.
Auditors made in breaking property, shall be recovered in accordance with law, the confiscation or dered.
The seventh chapter by-laws referred to in the 56th article of the regulations above, below, including the number itself. The 52nd Ordinance during the last day is a legal holiday, the first work day after the holiday as the expiration date.
During the auditing law and the other provisions of this Ordinance with working days, excluding holidays.
57th economic responsibility audit provision, separately. 58th article this Ordinance shall take effect on May 1, 2010.