第一條 為了加強(qiáng)國家的審計(jì)監(jiān)督，維護(hù)國家財(cái)政經(jīng)濟(jì)秩序，促進(jìn)廉政建設(shè)，保障國民經(jīng)濟(jì)健康發(fā)展，根據(jù)憲法，制定本法。
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.

第二條 國家實(shí)行審計(jì)監(jiān)督制度。國務(wù)院和縣級以上地方人民政府設(shè)立審計(jì)機(jī)關(guān)。
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.

國務(wù)院各部門和地方各級人民政府及其各部門的財(cái)政收支，國有的金融機(jī)構(gòu)和企業(yè)事業(yè)組織的財(cái)務(wù)收支，以及其他依照本法規(guī)定應(yīng)當(dāng)接受審計(jì)的財(cái)政收支、財(cái)務(wù)收支，依照本法規(guī)定接受審計(jì)監(jiān)督。
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.

審計(jì)機(jī)關(guān)對前款所列財(cái)政收支或者財(cái)務(wù)收支的真實(shí)、合法和效益，依法進(jìn)行審計(jì)監(jiān)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.

第三條 審計(jì)機(jī)關(guān)依照法律規(guī)定的職權(quán)和程序，進(jìn)行審計(jì)監(jiān)督。
Article 3 Audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.

第四條 國務(wù)院和縣級以上地方人民政府應(yīng)當(dāng)每年向本級人民代表大會常務(wù)委員會提出審計(jì)機(jī)關(guān)對預(yù)算執(zhí)行和其他財(cái)政收支的審計(jì)工作報(bào)告。
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.

第五條 審計(jì)機(jī)關(guān)依照法律規(guī)定獨(dú)立行使審計(jì)監(jiān)督權(quán)，不受其他行政機(jī)關(guān)、社會團(tuán)體和個人的干涉。
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.

第六條 審計(jì)機(jī)關(guān)和審計(jì)人員辦理審計(jì)事項(xiàng)，應(yīng)當(dāng)客觀公正，實(shí)事求是，廉潔奉公，保守秘密。
Article 6 Audit institutions and auditors shall, in handling audit matters, be objective and fair, practical and realistic, clean and honest, and keep secrets.

第二章 審計(jì)機(jī)關(guān)和審計(jì)人員
CHAPTER II AUDIT INSTITUTIONS AND AUDITORS

第七條 國務(wù)院設(shè)立審計(jì)署，在國務(wù)院總理領(lǐng)導(dǎo)下，主管全國的審計(jì)工作。審計(jì)長是審計(jì)署的行政首長。
Article 7 The State Council shall establish the National Audit Administration to take charge of the audit work throughout the country under the leadership of the Premier of the State Council. The Auditor- General shall be the administrative leader of the National Audit Administration.

第八條 省、自治區(qū)、直轄市、設(shè)區(qū)的市、自治州、縣、自治縣、不設(shè)區(qū)的市、市轄區(qū)的人民政府的審計(jì)機(jī)關(guān)，分別在省長、自治區(qū)主席、市長、州長、縣長、區(qū)長和上一級審計(jì)機(jī)關(guān)的領(lǐng)導(dǎo)下，負(fù)責(zé)本行政區(qū)域內(nèi)的審計(jì)工作。
Article 8 Audit institutions of the people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts and municipal districts shall be in charge of the audit work within their respective administrative areas under the respective leadership of governors of provinces, chairmen of autonomous regions, mayors, prefectural heads, or heads of counties and districts as well as under the leadership of audit institutions at the next higher levels.

第九條 地方各級審計(jì)機(jī)關(guān)對本級人民政府和上一級審計(jì)機(jī)關(guān)負(fù)責(zé)并報(bào)告工作，審計(jì)業(yè)務(wù)以上級審計(jì)機(jī)關(guān)領(lǐng)導(dǎo)為主。
Article 9 Local audit institutions at various levels shall be responsible and report on their work to the people's governments at the corresponding levels and to the audit institutions at the next higher levels, and their audit work shall be directed chiefly by the audit institutions at the next higher levels.

第十條 審計(jì)機(jī)關(guān)根據(jù)工作需要，可以在其審計(jì)管轄范圍內(nèi)派出審計(jì)特派員。
Article 10 Audit institutions may, as required by work, appoint resident audit officers within areas under their jurisdiction.

審計(jì)特派員根據(jù)審計(jì)機(jī)關(guān)的授權(quán)，依法進(jìn)行審計(jì)工作。
Resident audit officers shall, according to the authorization of audit institutions, conduct audit work in accordance with the law.

第十一條 審計(jì)機(jī)關(guān)履行職責(zé)所必需的經(jīng)費(fèi)，應(yīng)當(dāng)列入財(cái)政預(yù)算，由本級人民政府予以保證。
Article 11 Funds necessary for audit institutions to perform their functions shall be included in the budgets of the governments and guaranteed by the people's governments at the corresponding levels.

第十二條 審計(jì)人員應(yīng)當(dāng)具備與其從事的審計(jì)工作相適應(yīng)的專業(yè)知識和業(yè)務(wù)能力。
Article 12 Auditors shall possess the professional knowledge and ability suitable to the audit work they engage in.

第十三條 審計(jì)人員辦理審計(jì)事項(xiàng)，與被審計(jì)單位或者審計(jì)事項(xiàng)有利害關(guān)系的，應(yīng)當(dāng)回避。
Article 13 In handling audit matters, if auditors have an interest in the auditees or the audit items, they shall withdraw.

第十四條 審計(jì)人員對其在執(zhí)行職務(wù)中知悉的國家秘密和被審計(jì)單位的商業(yè)秘密，負(fù)有保密的義務(wù)。
Article 14 Auditors shall have the obligation to guard State secrets and the auditees' business secrets they have come to know in performing their functions.

第十五條 審計(jì)人員依法執(zhí)行職務(wù)，受法律保護(hù)。
Article 15 Auditors shall be protected by law in performing their functions in accordance with the law.

任何組織和個人不得拒絕、阻礙審計(jì)人員依法執(zhí)行職務(wù)，不得打擊報(bào)復(fù)審計(jì)人員。
No organization or individual may refuse or obstruct auditors' performance of their functions in accordance with the law, or retaliate against auditors.

審計(jì)機(jī)關(guān)負(fù)責(zé)人依照法定程序任免。審計(jì)機(jī)關(guān)負(fù)責(zé)人沒有違法失職或者其他不符合任職條件的情況的，不得隨意撤換。
Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures. None of them may be removed or replaced at random unless they are found guilty of illegal acts, or negligent of duties or no longer qualified for the post.

第三章 審計(jì)機(jī)關(guān)職責(zé)
CHAPTER III FUNCTIONS AND RESPONSIBILITIES OF AUDIT INSTITUTIONS

第十六條 審計(jì)機(jī)關(guān)對本級各部門（含直屬單位）和下級政府預(yù)算的執(zhí)行情況和決算，以及預(yù)算外資金的管理和使用情況，進(jìn)行審計(jì)監(jiān)督。
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.

第十七條 審計(jì)署在國務(wù)院總理領(lǐng)導(dǎo)下，對中央預(yù)算執(zhí)行情況進(jìn)行審計(jì)監(jiān)督，向國務(wù)院總理提出審計(jì)結(jié)果報(bào)告。
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.

地方各級審計(jì)機(jī)關(guān)分別在省長、自治區(qū)主席、市長、州長、縣長、區(qū)長和上一級審計(jì)機(jī)關(guān)的領(lǐng)導(dǎo)下，對本級預(yù)算執(zhí)行情況進(jìn)行審計(jì)監(jiān)督，向本級人民政府和上一級審計(jì)機(jī)關(guān)提出審計(jì)結(jié)果報(bào)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.

第十八條 審計(jì)署對中央銀行的財(cái)務(wù)收支，進(jìn)行審計(jì)監(jiān)督。
Article 18 The National Audit Administration shall exercise supervision through auditing over the financial revenues and expenditures of the Central Bank.

審計(jì)機(jī)關(guān)對國有金融機(jī)構(gòu)的資產(chǎn)、負(fù)債、損益，進(jìn)行審計(jì)監(jiān)督。
Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State-owned monetary organizations.

第十九條 審計(jì)機(jī)關(guān)對國家的事業(yè)組織的財(cái)務(wù)收支，進(jìn)行審計(jì)監(jiān)督。
Article 19 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.

第二十條 審計(jì)機(jī)關(guān)對國有企業(yè)的資產(chǎn)、負(fù)債、損益，進(jìn)行審計(jì)監(jiān)督。
Article 20 Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State- owned enterprises.

第二十一條 審計(jì)機(jī)關(guān)對與國計(jì)民生有重大關(guān)系的國有企業(yè)、接受財(cái)政補(bǔ)貼較多或者虧損數(shù)額較大的國有企業(yè)，以及國務(wù)院和本級地方人民政府指定的其他國有企業(yè)，應(yīng)當(dāng)有計(jì)劃地定期進(jìn)行審計(jì)。
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.

第二十二條 對國有資產(chǎn)占控股地位或者主導(dǎo)地位的企業(yè)的審計(jì)監(jiān)督，由國務(wù)院規(guī)定。
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.

第二十三條 審計(jì)機(jī)關(guān)對國家建設(shè)項(xiàng)目預(yù)算的執(zhí)行情況和決算，進(jìn)行審計(jì)監(jiān)督。
Article 23 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.

第二十四條 審計(jì)機(jī)關(guān)對政府部門管理的和社會團(tuán)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(guān)基金、資金的財(cái)務(wù)收支，進(jìn)行審計(jì)監(jiān)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.

第二十五條 審計(jì)機(jī)關(guān)對國際組織和外國政府援助、貸款項(xiàng)目的財(cái)務(wù)收支，進(jìn)行審計(jì)監(jiān)督。
Article 25 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of projects with aids or loans provided by international organizations or governments of other countries.

第二十六條 除本法規(guī)定的審計(jì)事項(xiàng)外，審計(jì)機(jī)關(guān)對其他法律、行政法規(guī)規(guī)定應(yīng)當(dāng)由審計(jì)機(jī)關(guān)進(jìn)行審計(jì)的事項(xiàng)，依照本法和有關(guān)法律、行政法規(guī)的規(guī)定進(jìn)行審計(jì)監(jiān)督。
Article 26 In addition to the audit matters specified in this Law, audit institutions shall, in accordance with the provisions of this Law as well as relevant laws, or administrative rules and regulations, exercise supervision through auditing over the matters that shall be audited by audit institutions as stipulated by other laws, administrative rules and regulations.

第二十七條 審計(jì)機(jī)關(guān)有權(quán)對與國家財(cái)政收支有關(guān)的特定事項(xiàng)，向有關(guān)地方、部門、單位進(jìn)行專項(xiàng)審計(jì)調(diào)查，并向本級人民政府和上一級審計(jì)機(jī)關(guān)報(bào)告審計(jì)調(diào)查結(jié)果。
Article 27 With regard to particular matters relating to the State's budgetary revenues and expenditures, audit institutions shall have the power to carry out special investigations through auditing among relevant localities, departments and units and report the results thereof to the people's governments at the corresponding levels and to the audit institutions at the next higher levels.

第二十八條 審計(jì)機(jī)關(guān)根據(jù)被審計(jì)單位的財(cái)政、財(cái)務(wù)隸屬關(guān)系或者國有資產(chǎn)監(jiān)督管理關(guān)系，確定審計(jì)管轄范圍。
Article 28 Audit institutions shall determine their audit jurisdiction on the basis of the auditees' subordinate relations in budgetary and financial affairs or the supervisory and managerial relations with respect to the State-owned assets of the auditees.

審計(jì)機(jī)關(guān)之間對審計(jì)管轄范圍有爭議的，由其共同的上級審計(jì)機(jī)關(guān)確定。
Where a dispute arises on audit jurisdiction between audit institutions, the matter shall be determined by an audit institution superior to both disputing parties.

上級審計(jì)機(jī)關(guān)可以將其審計(jì)管轄范圍內(nèi)的本法第十八條第二款至第二十五條規(guī)定的審計(jì)事項(xiàng)，授權(quán)下級審計(jì)機(jī)關(guān)進(jìn)行審計(jì)；上級審計(jì)機(jī)關(guān)對下級審計(jì)機(jī)關(guān)審計(jì)管轄范圍內(nèi)的重大審計(jì)事項(xiàng)，可以直接進(jìn)行審計(jì)，但是應(yīng)當(dāng)防止不必要的重復(fù)審計(jì)。
Audit institutions at higher levels may authorize audit institutions at lower levels to audit the matters which are within the jurisdiction of the former and specified in paragraph 2 of Article 18 to Article 25 in this Law. Audit institutions at higher levels may directly audit the major matters under the jurisdiction of audit institutions at lower levels. However, unnecessary repetitive audits shall be avoided.

第二十九條 國務(wù)院各部門和地方人民政府各部門、國有的金融機(jī)構(gòu)和企業(yè)事業(yè)組織，應(yīng)當(dāng)按照國家有關(guān)規(guī)定建立健全內(nèi)部審計(jì)制度。各部門、國有的金融機(jī)構(gòu)和企業(yè)事業(yè)組織的內(nèi)部審計(jì)，應(yīng)當(dāng)接受審計(jì)機(jī)關(guān)的業(yè)務(wù)指導(dǎo)和監(jiān)督。
Article 29 Departments of the State Council and of the local people's governments at various levels, State-owned monetary organizations, enterprises and institutions shall establish and improve their internal auditing systems in accordance with the relevant regulations of the State. Such internal auditing shall be subject to the professional guidance and supervision of audit institutions.

第三十條 對依法獨(dú)立進(jìn)行社會審計(jì)的機(jī)構(gòu)的指導(dǎo)、監(jiān)督、管理，依照有關(guān)法律和國務(wù)院的規(guī)定執(zhí)行。
Article 30 Public audit firms that independently conduct public audit according to law shall be guided, supervised and managed in accordance with relevant laws and regulations of the State Council.

第四章 審計(jì)機(jī)關(guān)權(quán)限
CHAPTER IV LIMITS OF AUTHORITY OF AUDIT INSTITUTIONS

第三十一條 審計(jì)機(jī)關(guān)有權(quán)要求被審計(jì)單位按照規(guī)定報(bào)送預(yù)算或者財(cái)務(wù)收支計(jì)劃、預(yù)算執(zhí)行情況、決算、財(cái)務(wù)報(bào)告，社會審計(jì)機(jī)構(gòu)出具的審計(jì)報(bào)告，以及其他與財(cái)政收支或者財(cái)務(wù)收支有關(guān)的資料，被審計(jì)單位不得拒絕、拖延、謊報(bào)。
Article 31 Audit institutions shall have the power to require auditees to submit, in accordance with the relevant regulations, their budgets or plans for financial revenues and expenditures, statement about budget implementation, final accounts and financial reports, audit reports produced by public audit firms and other information relating to their budgetary revenues and expenditures or financial revenues and expenditures. Auditees shall not refuse to do so, or delay the submission or make false reports.

第三十二條 審計(jì)機(jī)關(guān)進(jìn)行審計(jì)時，有權(quán)檢查被審計(jì)單位的會計(jì)憑證、會計(jì)帳簿、會計(jì)報(bào)表以及其他與財(cái)政收支或者財(cái)務(wù)收支有關(guān)的資料和資產(chǎn)，被審計(jì)單位不得拒絕。
Article 32 Audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination.

第三十三條 審計(jì)機(jī)關(guān)進(jìn)行審計(jì)時，有權(quán)就審計(jì)事項(xiàng)的有關(guān)問題向有關(guān)單位和個人進(jìn)行調(diào)查，并取得有關(guān)證明材料。有關(guān)單位和個人應(yīng)當(dāng)支持、協(xié)助審計(jì)機(jī)關(guān)工作，如實(shí)向?qū)徲?jì)機(jī)關(guān)反映情況，提供有關(guān)證明材料。
Article 33 Audit institutions shall, in conducting audit, have the power to carry out investigations among units or individuals concerned of issues relating to audit matters and obtain relevant testimonial material. The units and individuals concerned shall support and assist the audit institutions in their work by providing them with truthful information and relevant testimonial material.

第三十四條 審計(jì)機(jī)關(guān)進(jìn)行審計(jì)時，被審計(jì)單位不得轉(zhuǎn)移、隱匿、篡改、毀棄會計(jì)憑證、會計(jì)帳簿、會計(jì)報(bào)表以及其他與財(cái)政收支或者財(cái)務(wù)收支有關(guān)的資料，不得轉(zhuǎn)移、隱匿所持有的違反國家規(guī)定取得的資產(chǎn)。
Article 34 When audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the State.

審計(jì)機(jī)關(guān)對被審計(jì)單位正在進(jìn)行的違反國家規(guī)定的財(cái)政收支、財(cái)務(wù)收支行為，有權(quán)予以制止；制止無效的，經(jīng)縣級以上審計(jì)機(jī)關(guān)負(fù)責(zé)人批準(zhǔn)，通知財(cái)政部門和有關(guān)主管部門暫停撥付與違反國家規(guī)定的財(cái)政收支、財(cái)務(wù)收支行為直接有關(guān)的款項(xiàng)，已經(jīng)撥付的，暫停使用。采取該項(xiàng)措施不得影響被審計(jì)單位合法的業(yè)務(wù)活動和生產(chǎn)經(jīng)營活動。
Audit institutions shall have the power to stop the auditees' ongoing acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State. If they fail in stopping such acts, they shall, with the approval of the responsible persons of audit institutions at or above the county level, notify the financial departments and the competent authorities to suspend allocation of the funds directly related to the acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State or to suspend the use of the funds already allocated. However, adoption of the above-mentioned measures shall not hinder the lawful business activities, production and operation of the auditees.

第三十五條 審計(jì)機(jī)關(guān)認(rèn)為被審計(jì)單位所執(zhí)行的上級主管部門有關(guān)財(cái)政收支、財(cái)務(wù)收支的規(guī)定與法律、行政法規(guī)相抵觸的，應(yīng)當(dāng)建議有關(guān)主管部門糾正；有關(guān)主管部門不予糾正的，審計(jì)機(jī)關(guān)應(yīng)當(dāng)提請有權(quán)處理的機(jī)關(guān)依法處理。
Article 35 If audit institutions consider that the regulations of the competent departments at higher levels on budgetary revenues and expenditures or financial revenues and expenditures implemented by the auditees contravene the law or the administrative rules and regulations, they shall suggest that the competent departments concerned make rectifications. If the competent departments concerned do not make rectifications, the audit institutions shall refer the matter to the competent organs for disposition according to law.

第三十六條 審計(jì)機(jī)關(guān)可以向政府有關(guān)部門通報(bào)或者向社會公布審計(jì)結(jié)果。
Article 36 Audit institutions may issue circulars about their audit results to the relevant governmental departments or publish such results to the public.

審計(jì)機(jī)關(guān)通報(bào)或者公布審計(jì)結(jié)果，應(yīng)當(dāng)依法保守國家秘密和被審計(jì)單位的商業(yè)秘密，遵守國務(wù)院的有關(guān)規(guī)定。
Audit institutions shall, in circulating or publishing audit results, keep State secrets and business secrets of the auditees in accordance with the law and observe the relevant regulations of the State Council.

第三十七條 審計(jì)機(jī)關(guān)根據(jù)審計(jì)項(xiàng)目計(jì)劃確定的審計(jì)事項(xiàng)組成審計(jì)組，并應(yīng)當(dāng)在實(shí)施審計(jì)三日前，向被審計(jì)單位送達(dá)審計(jì)通知書。
Article 37 Audit institutions shall form audit teams according to the audit matters specified in the plans of the audit projects and shall serve advices of audit on the auditees three days prior to the performance of audit.

被審計(jì)單位應(yīng)當(dāng)配合審計(jì)機(jī)關(guān)的工作，并提供必要的工作條件。
The auditees shall cooperate with audit institutions in their work and provide necessary working conditions.

第三十八條 審計(jì)人員通過審查會計(jì)憑證、會計(jì)帳簿、會計(jì)報(bào)表，查閱與審計(jì)事項(xiàng)有關(guān)的文件、資料，檢查現(xiàn)金、實(shí)物、有價證券，向有關(guān)單位和個人調(diào)查等方式進(jìn)行審計(jì)，并取得證明材料。
Article 38 Auditors shall conduct audit and obtain testimonial material by means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations among units and individuals concerned.

審計(jì)人員向有關(guān)單位和個人進(jìn)行調(diào)查時，應(yīng)當(dāng)出示審計(jì)人員的工作證件和審計(jì)通知書副本。
Auditors shall, in making investigations among units and individuals concerned, produce their auditor's certificates and copies of advices of audit.

第三十九條 審計(jì)組對審計(jì)事項(xiàng)實(shí)施審計(jì)后，應(yīng)當(dāng)向?qū)徲?jì)機(jī)關(guān)提出審計(jì)報(bào)告。審計(jì)報(bào)告報(bào)送審計(jì)機(jī)關(guān)前，應(yīng)當(dāng)征求被審計(jì)單位的意見。被審計(jì)單位應(yīng)當(dāng)自接到審計(jì)報(bào)告之日起十日內(nèi)，將其書面意見送交審計(jì)組或者審計(jì)機(jī)關(guān)。
Article 39 Audit teams shall, after the performance of audit, submit audit reports to the audit institutions. However, prior to the submission, they shall solicit opinions of the auditees. The auditees shall, within ten days from the date of receiving the audit reports, send their comments in writing to the audit teams or audit institutions.

第四十條 審計(jì)機(jī)關(guān)審定審計(jì)報(bào)告，對審計(jì)事項(xiàng)作出評價，出具審計(jì)意見書；對違反國家規(guī)定的財(cái)政收支、財(cái)務(wù)收支行為，需要依法給予處理、處罰的，在法定職權(quán)范圍內(nèi)作出審計(jì)決定或者向有關(guān)主管機(jī)關(guān)提出處理、處罰意見。
Article 40 Audit institutions shall, after examining the audit reports, give evaluations of the audit matters and issue auditor's opinions. They shall, within the sphere of their statutory functions and powers, make audit decisions on acts of budgetary revenues and expenditures or financial revenues and expenditures violating the regulations of the State that must be dealt with or punished according to law, or they shall make suggestions concerning disposition or punishment to the competent authorities.

審計(jì)機(jī)關(guān)應(yīng)當(dāng)自收到審計(jì)報(bào)告之日起三十日內(nèi)，將審計(jì)意見書和審計(jì)決定送達(dá)被審計(jì)單位和有關(guān)單位。
Audit institutions shall, within 30 days from the date of receiving the audit reports, serve auditor's opinions and audit decisions on the auditees and units concerned.

審計(jì)決定自送達(dá)之日起生效。
Audit decisions shall enter into force from the date when they are duly served.

第四十一條 被審計(jì)單位違反本法規(guī)定，拒絕或者拖延提供與審計(jì)事項(xiàng)有關(guān)的資料的，或者拒絕、阻礙檢查的，審計(jì)機(jī)關(guān)責(zé)令改正，可以通報(bào)批評，給予警告；拒不改正的，依法追究責(zé)任。
Article 41 If an auditee, in violation of this Law, refuses or delays provision of information relating to audit matters, refuses or hinders examination, the audit institution concerned shall order a rectification and may circulate a notice of criticism and issue a warning. Whoever refuses to make rectification shall be investigated for responsibility in accordance with the law.

第四十二條 審計(jì)機(jī)關(guān)發(fā)現(xiàn)被審計(jì)單位違反本法規(guī)定，轉(zhuǎn)移、隱匿、篡改、毀棄會計(jì)憑證、會計(jì)帳簿、會計(jì)報(bào)表以及其他與財(cái)政收支或者財(cái)務(wù)收支有關(guān)的資料的，有權(quán)予以制止。
Article 42 When an audit institution discovers that an auditee, in violation of the provisions of this Law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts.

被審計(jì)單位有前款所列行為，審計(jì)機(jī)關(guān)認(rèn)為對負(fù)有直接責(zé)任的主管人員和其他直接責(zé)任人員依法應(yīng)當(dāng)給予行政處分的，應(yīng)當(dāng)提出給予行政處分的建議，被審計(jì)單位或者其上級機(jī)關(guān)、監(jiān)察機(jī)關(guān)應(yīng)當(dāng)依法及時作出決定；構(gòu)成犯罪的，由司法機(jī)關(guān)依法追究刑事責(zé)任。
If an auditee commits any of the acts specified in the preceding paragraph, and if the audit institution considers that the persons in charge and other persons who are held directly responsible 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 decisions without delay in accordance with the law. If the cases constitutes a crime, it shall be investigated for criminal responsibility by the judicial organ according to law.

第四十三條 被審計(jì)單位違反本法規(guī)定，轉(zhuǎn)移、隱匿違法取得的資產(chǎn)的，審計(jì)機(jī)關(guān)、人民政府或者有關(guān)主管部門在法定職權(quán)范圍內(nèi)有權(quán)予以制止，或者申請法院采取保全措施。
Article 43 If an auditee, in violation of this Law, transfers or conceals assets gained unlawfully, the audit institution, the people's government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption of preservative measures.

被審計(jì)單位有前款所列行為，審計(jì)機(jī)關(guān)認(rèn)為對負(fù)有直接責(zé)任的主管人員和其他直接責(zé)任人員依法應(yīng)當(dāng)給予行政處分的，應(yīng)當(dāng)提出給予行政處分的建議，被審計(jì)單位或者其上級機(jī)關(guān)、監(jiān)察機(jī)關(guān)應(yīng)當(dāng)依法及時作出決定；構(gòu)成犯罪的，由司法機(jī)關(guān)依法追究刑事責(zé)任。
If an auditee commits any of the acts specified in the preceding paragraph, and if the audit institution considers that the persons in charge and other persons who are held directly responsible 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. If the case constitutes a crime, it shall be investigated for criminal responsibility by the judicial organ according to law.

第四十四條 對本級各部門（含直屬單位）和下級政府違反預(yù)算的行為或者其他違反國家規(guī)定的財(cái)政收支行為，審計(jì)機(jī)關(guān)、人民政府或者有關(guān)主管部門在法定職權(quán)范圍內(nèi)，依照法律、行政法規(guī)的規(guī)定作出處理。
Article 44 With respect to the acts violating the budgets or other acts of budgetary revenues and expenditures violating the regulations of the State committed by departments (including units directly subordinate to them) at the corresponding levels or by the governments at lower levels, audit institutions, the people's governments or the competent authorities shall deal with them within the sphere of their statutory functions and powers and in accordance with the laws and administrative rules and regulations.

第四十五條 對被審計(jì)單位違反國家規(guī)定的財(cái)務(wù)收支行為，審計(jì)機(jī)關(guān)、人民政府或者有關(guān)主管部門在法定職權(quán)范圍內(nèi)，依照法律、行政法規(guī)的規(guī)定，責(zé)令限期繳納應(yīng)當(dāng)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(chǎn)，以及采取其他糾正措施，并可依法給予處罰。
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 rectifying measures, and may impose punishment on the auditee according to law.

第四十六條 對被審計(jì)單位違反國家規(guī)定的財(cái)政收支、財(cái)務(wù)收支行為負(fù)有直接責(zé)任的主管人員和其他直接責(zé)任人員，審計(jì)機(jī)關(guān)認(rèn)為依法應(yīng)當(dāng)給予行政處分的，應(yīng)當(dāng)提出給予行政處分的建議，被審計(jì)單位或者其上級機(jī)關(guān)、監(jiān)察機(jī)關(guān)應(yīng)當(dāng)依法及時作出決定。
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.

第四十七條 被審計(jì)單位的財(cái)政收支、財(cái)務(wù)收支違反法律、行政法規(guī)的規(guī)定，構(gòu)成犯罪的，依法追究刑事責(zé)任。
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.

第四十八條 報(bào)復(fù)陷害審計(jì)人員，構(gòu)成犯罪的，依法追究刑事責(zé)任；不構(gòu)成犯罪的，給予行政處分。
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.

第四十九條 審計(jì)人員濫用職權(quán)、徇私舞弊、玩忽職守，構(gòu)成犯罪的，依法追究刑事責(zé)任；不構(gòu)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.

第七章 附 則
CHAPTER VII SUPPLEMENTARY PROVISIONS

第五十條 中國人民解放軍審計(jì)工作的規(guī)定，由中央軍事委員會根據(jù)本法制定。
Article 50 Audit regulations for the Chinese People's Liberation Army shall be formulated by the Central Military Commission in accordance with this Law.

第五十一條 本法自１９９５年１月１日起施行。１９８８年１１月３０日國務(wù)院發(fā)布的《中華人民共和國審計(jì)條例》同時廢止。
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.