KYB CHINA(1997年10月21日中华人民共和国国务院令第231号公布 2010年2月2日国务院第100次常务会议修订通过)
(Promulgated by Decree No. 231 of the State Council of the People's Republic of China on October 21, 1997, and revised and adopted at the 100th executive meeting of the State Council on February 2, 2010)
总则
General Provisions
根据《中华人民共和国审计法》(以下简称审计法)的规定，制定本条例。
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).
审计法所称审计，是指审计机关依法独立检查被审计单位的会计凭证、会计账簿、财务会计报告以及其他与财政收支、财务收支有关的资料和资产，监督财政收支、财务收支真实、合法和效益的行为。
For the purposes of the Audit Law, audit refers to the act of an audit institution independently inspecting, in accordance with the law, the accounting vouchers, account books, financial accounting reports, and other materials and assets related to fiscal revenues and expenditures and financial revenues and expenditures of the auditee, and supervising the authenticity, legality, and efficiency of fiscal revenues and expenditures and financial revenues and expenditures.
审计法所称财政收支，是指依照《中华人民共和国预算法》和国家其他有关规定，纳入预算管理的收入和支出，以及下列财政资金中未纳入预算管理的收入和支出：
For the purposes of the Audit Law, fiscal revenues and expenditures refer to revenues and expenditures included in budget management in accordance with the Budget Law of the People's Republic of China and other relevant state regulations, as well as the following fiscal funds not included in budget management:
(一)行政事业性收费；
(1) Administrative fees;
(二)国有资源、国有资产收入；
(2) Revenues from state-owned resources and state-owned assets;
(三)应当上缴的国有资本经营收益；
(3) Operating profits of state-owned capital that should be turned over;
(四)政府举借债务筹措的资金；
(4) Funds raised through government borrowing;
(五)其他未纳入预算管理的财政资金。
(5) Other fiscal funds not included in budget management.
审计法所称财务收支，是指国有的金融机构、企业事业组织以及依法应当接受审计机关审计监督的其他单位，按照国家财务会计制度的规定，实行会计核算的各项收入和支出。
For the purposes of the Audit Law, financial revenues and expenditures refer to various revenues and expenditures accounted for by state-owned financial institutions, enterprises, institutions, and other units that should accept audit supervision by audit institutions in accordance with the law, in accordance with the state financial accounting system.
审计机关依照审计法和本条例以及其他有关法律、法规规定的职责、权限和程序进行审计监督。
Audit institutions shall conduct audit supervision in accordance with the duties, powers, and procedures stipulated by the Audit Law, these Regulations, and other relevant laws and regulations.
审计机关依照有关财政收支、财务收支的法律、法规，以及国家有关政策、标准、项目目标等方面的规定进行审计评价，对被审计单位违反国家规定的财政收支、财务收支行为，在法定职权范围内作出处理、处罚的决定。
Audit institutions shall conduct audit evaluations in accordance with laws and regulations on fiscal revenues and expenditures and financial revenues and expenditures, as well as relevant state policies, standards, project objectives, and other provisions, and shall make decisions on handling and punishing acts violating state regulations on fiscal revenues and expenditures and financial revenues and expenditures within their statutory authority.
任何单位和个人对依法应当接受审计机关审计监督的单位违反国家规定的财政收支、财务收支行为，有权向审计机关举报。审计机关接到举报，应当依法及时处理。
Any unit or individual has the right to report to the audit institution any act violating state regulations on fiscal revenues and expenditures and financial revenues and expenditures by a unit that should accept audit supervision by the audit institution in accordance with the law. Upon receiving a report, the audit institution shall handle it in a timely manner in accordance with the law.
审计机关和审计人员
Audit Institutions and Auditors
审计署在国务院总理领导下，主管全国的审计工作，履行审计法和国务院规定的职责。
The National Audit Office shall, under the leadership of the Premier of the State Council, take charge of the national audit work and perform the duties stipulated by the Audit Law and the State Council.
地方各级审计机关在本级人民政府行政首长和上一级审计机关的领导下，负责本行政区域的审计工作，履行法律、法规和本级人民政府规定的职责。
Local audit institutions at various levels shall, under the leadership of the chief executive of the people's government at the corresponding level and the audit institution at the next higher level, be responsible for the audit work within their respective administrative regions and perform the duties stipulated by laws, regulations, and the people's government at the corresponding level.
省、自治区人民政府设有派出机关的，派出机关的审计机关对派出机关和省、自治区人民政府审计机关负责并报告工作，审计业务以省、自治区人民政府审计机关领导为主。
Where a provincial or autonomous region people's government has established a dispatched office, the audit institution of the dispatched office shall be responsible to and report on its work to the dispatched office and the audit institution of the provincial or autonomous region people's government, and the audit business shall be mainly led by the audit institution of the provincial or autonomous region people's government.
审计机关派出机构依照法律、法规和审计机关的规定，在审计机关的授权范围内开展审计工作，不受其他行政机关、社会团体和个人的干涉。
The dispatched agencies of audit institutions shall, in accordance with laws, regulations, and the provisions of the audit institution, carry out audit work within the scope authorized by the audit institution, and shall not be interfered with by other administrative organs, social organizations, or individuals.
审计机关编制年度经费预算草案的依据主要包括：
The main bases for audit institutions to prepare annual budget proposals include:
(一)法律、法规；
(1) Laws and regulations;
(二)本级人民政府的决定和要求；
(2) Decisions and requirements of the people's government at the corresponding level;
(三)审计机关的年度审计工作计划；
(3) The annual audit work plan of the audit institution;
(四)定员定额标准；
(4) Standards for fixed personnel and quotas;
(五)上一年度经费预算执行情况和本年度的变化因素。
(5) The implementation of the budget in the previous year and changes in the current year.
审计人员实行审计专业技术资格制度，具体按照国家有关规定执行。
Auditors shall implement an audit professional technical qualification system, which shall be carried out in accordance with relevant state regulations.
审计机关根据工作需要，可以聘请具有与审计事项相关专业知识的人员参加审计工作。
Audit institutions may, based on work needs, engage personnel with professional knowledge related to audit matters to participate in audit work.
审计人员办理审计事项，有下列情形之一的，应当申请回避，被审计单位也有权申请审计人员回避：
When handling audit matters, auditors shall apply for avoidance under any of the following circumstances, and the auditee also has the right to apply for the auditor's avoidance:
(一)与被审计单位负责人或者有关主管人员有夫妻关系、直系血亲关系、三代以内旁系血亲或者近姻亲关系的；
(1) Having a spousal relationship, direct blood relationship, collateral blood relationship within three generations, or close marital relationship with the person in charge of the auditee or relevant responsible persons;
(二)与被审计单位或者审计事项有经济利益关系的；
(2) Having an economic interest relationship with the auditee or the audit matter;
(三)与被审计单位、审计事项、被审计单位负责人或者有关主管人员有其他利害关系，可能影响公正执行公务的。
(3) Having other interests with the auditee, audit matter, person in charge of the auditee, or relevant responsible persons that may affect the impartial performance of official duties.
审计人员的回避，由审计机关负责人决定；审计机关负责人办理审计事项时的回避，由本级人民政府或者上一级审计机关负责人决定。
The avoidance of auditors shall be decided by the head of the audit institution; the avoidance of the head of the audit institution when handling audit matters shall be decided by the people's government at the same level or the head of the audit institution at the next higher level.
地方各级审计机关正职和副职负责人的任免，应当事先征求上一级审计机关的意见。
The appointment and removal of the principal and deputy heads of local audit institutions at various levels shall seek the opinions of the audit institution at the next higher level in advance.
审计机关负责人在任职期间没有下列情形之一的，不得随意撤换：
The head of an audit institution shall not be removed arbitrarily during their term of office unless any of the following circumstances exist:
(一)因犯罪被追究刑事责任的；
(1) Being held criminally liable for a crime;
(二)因严重违法、失职受到处分，不适宜继续担任审计机关负责人的；
(2) Being subjected to disciplinary action due to serious violations of law or dereliction of duty, and no longer suitable to serve as the head of the audit institution;
(三)因健康原因不能履行职责1年以上的；
(3) Being unable to perform duties for more than one year due to health reasons;
(四)不符合国家规定的其他任职条件的。
(4) Not meeting otherhold a post conditions stipulated by the state.
审计机关职责
Responsibilities of Audit Institutions
审计机关对本级人民政府财政部门具体组织本级预算执行的情况，本级预算收入征收部门征收预算收入的情况，与本级人民政府财政部门直接发生预算缴款、拨款关系的部门、单位的预算执行情况和决算，下级人民政府的预算执行情况和决算，以及其他财政收支情况，依法进行审计监督。经本级人民政府批准，审计机关对其他取得财政资金的单位和项目接受、运用财政资金的真实、合法和效益情况，依法进行审计监督。
Audit institutions shall, in accordance with the law, conduct audit supervision over the specific organization of the implementation of the budget by the finance department of the people's government at the same level, the collection of budget revenues by the budget revenue collection departments, the budget implementation and final accounts of departments and units that directly have budget payment and allocation relationships with the finance department of the people's government at the same level, the budget implementation and final accounts of the people's government at the next lower level, and other fiscal revenues and expenditures. With the approval of the people's government at the same level, audit institutions shall, in accordance with the law, conduct audit supervision over the authenticity, legality, and efficiency of the receipt and use of fiscal funds by other units and projects that obtain fiscal funds.
审计机关对本级预算收入和支出的执行情况进行审计监督的内容包括：
The content of audit supervision conducted by audit institutions over the implementation of the budget revenues and expenditures at the same level includes:
(一)财政部门按照本级人民代表大会批准的本级预算向本级各部门(含直属单位)批复预算的情况、本级预算执行中调整情况和预算收支变化情况；
(1) The situation where the finance department approves the budget to various departments (including directly subordinate units) in accordance with the budget approved by the people's congress at the same level, the adjustment of the budget during implementation, and changes in budget revenues and expenditures;
(二)预算收入征收部门依照法律、行政法规的规定和国家其他有关规定征收预算收入情况；
(2) The situation where budget revenue collection departments collect budget revenues in accordance with laws, administrative regulations, and other relevant state regulations;
(三)财政部门按照批准的年度预算、用款计划，以及规定的预算级次和程序，拨付本级预算支出资金情况；
(3) The situation where the finance department allocates budget expenditure funds at the same level in accordance with the approved annual budget, fund use plan, and prescribed budget levels and procedures;
(四)财政部门依照法律、行政法规的规定和财政管理体制，拨付和管理政府间财政转移支付资金情况以及办理结算、结转情况；
(4) The situation where the finance department allocates and manages intergovernmental fiscal transfer payment funds in accordance with laws, administrative regulations, and the fiscal management system, as well as handling settlements and carry-overs;
(五)国库按照国家有关规定办理预算收入的收纳、划分、留解情况和预算支出资金的拨付情况；
(5) The situation where the state treasury handles the receipt, classification, retention, and remittance of budget revenues and the allocation of budget expenditure funds in accordance with relevant state regulations;
(六)本级各部门(含直属单位)执行年度预算情况；
(6) The situation where various departments at the same level (including directly subordinate units) implement the annual budget;
(七)依照国家有关规定实行专项管理的预算资金收支情况；
(7) The revenues and expenditures of budget funds subject to special management in accordance with relevant state regulations;
(八)法律、法规规定的其他预算执行情况。
(8) Other budget implementation situations stipulated by laws and regulations.
审计法第十七条所称审计结果报告，应当包括下列内容：
The audit results report referred to in Article 17 of the Audit Law shall include the following content:
(一)本级预算执行和其他财政收支的基本情况；
(1) The basic situation of the implementation of the budget at the corresponding level and other fiscal revenues and expenditures;
(二)审计机关对本级预算执行和其他财政收支情况作出的审计评价；
(2) The audit evaluation made by the audit authority on the implementation of the budget at the corresponding level and other fiscal revenues and expenditures;
(三)本级预算执行和其他财政收支中存在的问题以及审计机关依法采取的措施；
(3) Problems existing in the implementation of the budget at the corresponding level and other fiscal revenues and expenditures, and measures taken by the audit authority according to law;
(四)审计机关提出的改进本级预算执行和其他财政收支管理工作的建议；
(4) Suggestions made by the audit authority for improving the management of the implementation of the budget at the corresponding level and other fiscal revenues and expenditures;
(五)本级人民政府要求报告的其他情况。
(5) Other circumstances that the people's government at the corresponding level requires to be reported.
审计署对中央银行及其分支机构履行职责所发生的各项财务收支，依法进行审计监督。
The National Audit Office shall, according to law, conduct audit supervision over all financial revenues and expenditures incurred by the People's Bank of China and its branches in performing their duties.
审计署向国务院总理提出的中央预算执行和其他财政收支情况审计结果报告，应当包括对中央银行的财务收支的审计情况。
The audit results report on the implementation of the central budget and other fiscal revenues and expenditures submitted by the National Audit Office to the Premier of the State Council shall include the audit situation of the financial revenues and expenditures of the central bank.
审计法第二十一条所称国有资本占控股地位或者主导地位的企业、金融机构，包括：
Enterprises and financial institutions in which state-owned capital holds a controlling position or a dominant position as referred to in Article 21 of the Audit Law include:
(一)国有资本占企业、金融机构资本(股本)总额的比例超过50%的；
(1) Those in which the proportion of state-owned capital to the total capital (share capital) of the enterprise or financial institution exceeds 50%;
(二)国有资本占企业、金融机构资本(股本)总额的比例在50%以下，但国有资本投资主体拥有实际控制权的。
(2) Those in which the proportion of state-owned capital to the total capital (share capital) of the enterprise or financial institution is less than 50%, but the state-owned capital investment entity has actual control.
审计机关对前款规定的企业、金融机构，除国务院另有规定外，比照审计法第十八条第二款、第二十条规定进行审计监督。
Unless otherwise provided by the State Council, the audit authority shall conduct audit supervision over the enterprises and financial institutions mentioned in the preceding paragraph by analogy with the provisions of Article 18, paragraph 2, and Article 20 of the Audit Law.
审计法第二十二条所称政府投资和以政府投资为主的建设项目，包括：
Government-invested and government-investment-dominated construction projects as referred to in Article 22 of the Audit Law include:
(一)全部使用预算内投资资金、专项建设基金、政府举借债务筹措的资金等财政资金的；
(1) Those that use all fiscal funds such as budgetary investment funds, special construction funds, and funds raised by government borrowing;
(二)未全部使用财政资金，财政资金占项目总投资的比例超过50%，或者占项目总投资的比例在50%以下，但政府拥有项目建设、运营实际控制权的。
(2) Those that do not use all fiscal funds, but the proportion of fiscal funds to the total investment of the project exceeds 50%, or the proportion is less than 50% but the government has actual control over the construction and operation of the project.
审计机关对前款规定的建设项目的总预算或者概算的执行情况、年度预算的执行情况和年度决算、单项工程结算、项目竣工决算，依法进行审计监督；对前款规定的建设项目进行审计时，可以对直接有关的设计、施工、供货等单位取得建设项目资金的真实性、合法性进行调查。
The audit authority shall, according to law, conduct audit supervision over the implementation of the total budget or estimate, the implementation of the annual budget, the annual final accounts, the settlement of individual projects, and the final accounts of completed projects for the construction projects mentioned in the preceding paragraph; when auditing the construction projects mentioned in the preceding paragraph, it may investigate the authenticity and legality of the funds obtained by directly related design, construction, and supply units.
审计法第二十三条所称社会保障基金，包括社会保险、社会救助、社会福利基金以及发展社会保障事业的其他专项基金；所称社会捐赠资金，包括来源于境内外的货币、有价证券和实物等各种形式的捐赠。
Social security funds as referred to in Article 23 of the Audit Law include social insurance, social assistance, social welfare funds, and other special funds for the development of social security undertakings; social donation funds as referred to include donations in various forms such as currency, securities, and physical objects from domestic and foreign sources.
审计法第二十四条所称国际组织和外国政府援助、贷款项目，包括：
Aid and loan projects from international organizations and foreign governments as referred to in Article 24 of the Audit Law include:
(一)国际组织、外国政府及其机构向中国政府及其机构提供的贷款项目；
(1) Loan projects provided by international organizations, foreign governments, and their institutions to the Chinese government and its institutions;
(二)国际组织、外国政府及其机构向中国企业事业组织以及其他组织提供的由中国政府及其机构担保的贷款项目；
(2) Loan projects provided by international organizations, foreign governments, and their institutions to Chinese enterprises, institutions, and other organizations that are guaranteed by the Chinese government and its institutions;
(三)国际组织、外国政府及其机构向中国政府及其机构提供的援助和赠款项目；
(3) Aid and grant projects provided by international organizations, foreign governments, and their institutions to the Chinese government and its institutions;
(四)国际组织、外国政府及其机构向受中国政府委托管理有关基金、资金的单位提供的援助和赠款项目；
(4) Aid and grant projects provided by international organizations, foreign governments, and their institutions to units entrusted by the Chinese government to manage relevant funds and capital;
(五)国际组织、外国政府及其机构提供援助、贷款的其他项目。
(5) Other projects with aid or loans provided by international organizations, foreign governments, and their institutions.
审计机关可以依照审计法和本条例规定的审计程序、方法以及国家其他有关规定，对预算管理或者国有资产管理使用等与国家财政收支有关的特定事项，向有关地方、部门、单位进行专项审计调查。
The audit authority may, in accordance with the audit procedures and methods stipulated in the Audit Law and these Regulations, as well as other relevant provisions of the state, conduct special audit investigations on specific matters related to the state's fiscal revenues and expenditures, such as budget management or the management and use of state-owned assets, with relevant localities, departments, and units.
审计机关根据被审计单位的财政、财务隶属关系，确定审计管辖范围；不能根据财政、财务隶属关系确定审计管辖范围的，根据国有资产监督管理关系，确定审计管辖范围。
The audit authority shall determine the audit jurisdiction based on the fiscal and financial subordination relationship of the auditee; if the audit jurisdiction cannot be determined based on the fiscal and financial subordination relationship, it shall be determined based on the state-owned asset supervision and management relationship.
两个以上国有资本投资主体投资的金融机构、企业事业组织和建设项目，由对主要投资主体有审计管辖权的审计机关进行审计监督。
For financial institutions, enterprises, institutions, and construction projects invested by two or more state-owned capital investment entities, the audit authority with audit jurisdiction over the main investment entity shall conduct audit supervision.
各级审计机关应当按照确定的审计管辖范围进行审计监督。
Audit institutions at all levels shall conduct audit supervision within the determined audit jurisdiction.
依法属于审计机关审计监督对象的单位的内部审计工作，应当接受审计机关的业务指导和监督。
The internal audit work of units that are subject to audit supervision by audit institutions according to law shall accept the professional guidance and supervision of audit institutions.
依法属于审计机关审计监督对象的单位，可以根据内部审计工作的需要，参加依法成立的内部审计自律组织。审计机关可以通过内部审计自律组织，加强对内部审计工作的业务指导和监督。
Units that are subject to audit supervision by audit institutions according to law may, based on the needs of internal audit work, participate in internal audit self-regulatory organizations established according to law. Audit institutions may strengthen professional guidance and supervision over internal audit work through internal audit self-regulatory organizations.
审计机关进行审计或者专项审计调查时，有权对社会审计机构出具的相关审计报告进行核查。
When conducting audits or special audit investigations, audit institutions have the right to verify relevant audit reports issued by social audit institutions.
审计机关核查社会审计机构出具的相关审计报告时，发现社会审计机构存在违反法律、法规或者执业准则等情况的，应当移送有关主管机关依法追究责任。
When verifying relevant audit reports issued by social audit institutions, if audit institutions discover that the social audit institution has violated laws, regulations, or professional standards, they shall transfer the matter to the relevant competent authority to pursue responsibility according to law.
审计机关权限
Authority of Audit Institutions
审计机关依法进行审计监督时，被审计单位应当依照审计法第三十一条规定，向审计机关提供与财政收支、财务收支有关的资料。被审计单位负责人应当对本单位提供资料的真实性和完整性作出书面承诺。
When audit institutions conduct audit supervision according to law, the auditee shall provide materials related to fiscal revenues and expenditures and financial revenues and expenditures to the audit institution in accordance with Article 31 of the Audit Law. The person in charge of the auditee shall make a written commitment to the authenticity and completeness of the materials provided by the unit.
各级人民政府财政、税务以及其他部门(含直属单位)应当向本级审计机关报送下列资料：
The finance, taxation, and other departments (including directly affiliated units) of people's governments at all levels shall submit the following materials to the audit institution at the same level:
(一)本级人民代表大会批准的本级预算和本级人民政府财政部门向本级各部门(含直属单位)批复的预算，预算收入征收部门的年度收入计划，以及本级各部门(含直属单位)向所属各单位批复的预算；
(1) The budget approved by the people's congress at the same level and the budget approved by the finance department of the people's government at the same level to various departments (including directly affiliated units), the annual revenue plan of the budget revenue collection department, and the budget approved by various departments (including directly affiliated units) to their subordinate units;
(二)本级预算收支执行和预算收入征收部门的收入计划完成情况月报、年报，以及决算情况；
(2) Monthly and annual reports on the execution of budget revenues and expenditures and the completion of the revenue plan of the budget revenue collection department, as well as the final accounts;
(三)综合性财政税务工作统计年报、情况简报，财政、预算、税务、财务和会计等规章制度；
(3) Comprehensive annual statistical reports and briefings on fiscal and taxation work, and rules and regulations on finance, budget, taxation, financial affairs, and accounting;
(四)本级各部门(含直属单位)汇总编制的本部门决算草案。
(4) The draft final accounts of each department (including directly affiliated units) compiled on a consolidated basis.
审计机关依照审计法第三十三条规定查询被审计单位在金融机构的账户的，应当持县级以上人民政府审计机关负责人签发的协助查询单位账户通知书；查询被审计单位以个人名义在金融机构的存款的，应当持县级以上人民政府审计机关主要负责人签发的协助查询个人存款通知书。有关金融机构应当予以协助，并提供证明材料，审计机关和审计人员负有保密义务。
When audit institutions inquire about the accounts of the auditee in financial institutions in accordance with Article 33 of the Audit Law, they shall hold a notice for assisting in inquiring about the unit's account issued by the person in charge of the audit institution of the people's government at or above the county level; when inquiring about deposits of the auditee in financial institutions in the name of an individual, they shall hold a notice for assisting in inquiring about personal deposits issued by the main person in charge of the audit institution of the people's government at or above the county level. The relevant financial institution shall provide assistance and provide evidentiary materials, and the audit institution and auditors shall bear the obligation of confidentiality.
审计法第三十四条所称违反国家规定取得的资产，包括：
Assets obtained in violation of state regulations as referred to in Article 34 of the Audit Law include:
(一)弄虚作假骗取的财政拨款、实物以及金融机构贷款；
(1) Fiscal allocations, physical objects, and loans from financial institutions obtained through fraud;
(二)违反国家规定享受国家补贴、补助、贴息、免息、减税、免税、退税等优惠政策取得的资产；
(2) Assets obtained by enjoying preferential policies such as state subsidies, allowances, discounted interest, interest-free loans, tax reductions, tax exemptions, and tax rebates in violation of state regulations;
(三)违反国家规定向他人收取的款项、有价证券、实物；
(3) Funds, securities, and physical objects collected from others in violation of state regulations;
(四)违反国家规定处分国有资产取得的收益；
(4) Income obtained from the disposal of state-owned assets in violation of state regulations;
(五)违反国家规定取得的其他资产。
(5) Other assets obtained in violation of state regulations.
审计机关依照审计法第三十四条规定封存被审计单位有关资料和违反国家规定取得的资产的，应当持县级以上人民政府审计机关负责人签发的封存通知书，并在依法收集与审计事项相关的证明材料或者采取其他措施后解除封存。封存的期限为7日以内；有特殊情况需要延长的，经县级以上人民政府审计机关负责人批准，可以适当延长，但延长的期限不得超过7日。
When audit institutions seal up relevant materials and assets obtained in violation of state regulations of the auditee in accordance with Article 34 of the Audit Law, they shall hold a sealing-up notice issued by the person in charge of the audit institution of the people's government at or above the county level, and shall lift the sealing after lawfully collecting evidentiary materials related to the audit matter or taking other measures. The sealing period shall be within 7 days; if there are special circumstances requiring an extension, it may be appropriately extended with the approval of the person in charge of the audit institution of the people's government at or above the county level, but the extension period shall not exceed 7 days.
对封存的资料、资产，审计机关可以指定被审计单位负责保管，被审计单位不得损毁或者擅自转移。
For the sealed materials and assets, the audit institution may designate the auditee to be responsible for safekeeping, and the auditee shall not damage or transfer them without authorization.
审计机关依照审计法第三十六条规定，可以就有关审计事项向政府有关部门通报或者向社会公布对被审计单位的审计、专项审计调查结果。
Audit institutions may, in accordance with Article 36 of the Audit Law, notify relevant government departments or disclose to the public the results of audits or special audit investigations of the auditee.
审计机关经与有关主管机关协商，可以在向社会公布的审计、专项审计调查结果中，一并公布对社会审计机构相关审计报告核查的结果。
After consultation with the relevant competent authority, audit institutions may, in the audit or special audit investigation results disclosed to the public, also publish the results of the verification of relevant audit reports of social audit institutions.
审计机关拟向社会公布对上市公司的审计、专项审计调查结果的，应当在5日前将拟公布的内容告知上市公司。
If an audit institution intends to disclose to the public the results of an audit or special audit investigation of a listed company, it shall inform the listed company of the content to be disclosed 5 days in advance.
审计程序
Audit Procedures
审计机关应当根据法律、法规和国家其他有关规定，按照本级人民政府和上级审计机关的要求，确定年度审计工作重点，编制年度审计项目计划。
Audit authorities shall, in accordance with laws, regulations, and other relevant provisions of the state, and based on the requirements of the people's government at the same level and the superior audit authority, determine the annual audit work priorities and prepare the annual audit project plan.
审计机关在年度审计项目计划中确定对国有资本占控股地位或者主导地位的企业、金融机构进行审计的，应当自确定之日起7日内告知列入年度审计项目计划的企业、金融机构。
If an audit authority determines in the annual audit project plan to audit an enterprise or financial institution in which state-owned capital holds a controlling or dominant position, it shall, within 7 days from the date of such determination, notify the enterprise or financial institution included in the annual audit project plan.
审计机关应当根据年度审计项目计划，组成审计组，调查了解被审计单位的有关情况，编制审计方案，并在实施审计3日前，向被审计单位送达审计通知书。
Audit authorities shall, based on the annual audit project plan, form an audit team, investigate and understand the relevant circumstances of the auditee, prepare an audit plan, and deliver the audit notification to the auditee 3 days before conducting the audit.
审计法第三十八条所称特殊情况，包括：
The special circumstances referred to in Article 38 of the Audit Law include:
(一)办理紧急事项的；
(1) Handling urgent matters;
(二)被审计单位涉嫌严重违法违规的；
(2) The auditee is suspected of serious violations of laws or regulations;
(三)其他特殊情况。
(3) Other special circumstances.
审计人员实施审计时，应当按照下列规定办理：
When conducting an audit, audit personnel shall handle the following matters in accordance with the provisions:
(一)通过检查、查询、监督盘点、发函询证等方法实施审计；
(1) Conduct the audit through methods such as inspection, inquiry, supervision of inventory, and correspondence verification;
(二)通过收集原件、原物或者复制、拍照等方法取得证明材料；
(2) Obtain evidentiary materials by collecting originals, original objects, or through methods such as reproduction and photography;
(三)对与审计事项有关的会议和谈话内容作出记录，或者要求被审计单位提供会议记录材料；
(3) Make records of meetings and conversations related to the audit matters, or require the auditee to provide meeting records;
(四)记录审计实施过程和查证结果。
(4) Record the audit implementation process and verification results.
审计人员向有关单位和个人调查取得的证明材料，应当有提供者的签名或者盖章；不能取得提供者签名或者盖章的，审计人员应当注明原因。
Evidentiary materials obtained by audit personnel through investigation from relevant units and individuals shall bear the signature or seal of the provider; if the provider's signature or seal cannot be obtained, the audit personnel shall state the reasons.
审计组向审计机关提出审计报告前，应当书面征求被审计单位意见。被审计单位应当自接到审计组的审计报告之日起10日内，提出书面意见；10日内未提出书面意见的，视同无异议。
Before submitting the audit report to the audit authority, the audit team shall solicit the opinions of the auditee in writing. The auditee shall, within 10 days from the date of receiving the audit team's audit report, provide written opinions; if no written opinions are provided within 10 days, it shall be deemed as no objection.
审计组应当针对被审计单位提出的书面意见，进一步核实情况，对审计组的审计报告作必要修改，连同被审计单位的书面意见一并报送审计机关。
The audit team shall, in response to the written opinions provided by the auditee, further verify the facts, make necessary modifications to the audit team's audit report, and submit it together with the auditee's written opinions to the audit authority.
审计机关有关业务机构和专门机构或者人员对审计组的审计报告以及相关审计事项进行复核、审理后，由审计机关按照下列规定办理：
After the relevant business departments and specialized agencies or personnel of the audit authority have reviewed and adjudicated the audit team's audit report and related audit matters, the audit authority shall handle the matter in accordance with the following provisions:
(一)提出审计机关的审计报告，内容包括：对审计事项的审计评价，对违反国家规定的财政收支、财务收支行为提出的处理、处罚意见，移送有关主管机关、单位的意见，改进财政收支、财务收支管理工作的意见；
(1) Issue the audit authority's audit report, which includes: audit evaluation of the audit matters, opinions on handling and punishing violations of state regulations on fiscal revenues and expenditures or financial revenues and expenditures, opinions on referral to relevant competent authorities or units, and opinions on improving the management of fiscal revenues and expenditures or financial revenues and expenditures;
(二)对违反国家规定的财政收支、财务收支行为，依法应当给予处理、处罚的，在法定职权范围内作出处理、处罚的审计决定；
(2) For violations of state regulations on fiscal revenues and expenditures or financial revenues and expenditures that should be subject to handling and punishment according to law, make an audit decision on handling and punishment within the statutory scope of authority;
(三)对依法应当追究有关人员责任的，向有关主管机关、单位提出给予处分的建议；对依法应当由有关主管机关处理、处罚的，移送有关主管机关；涉嫌犯罪的，移送司法机关。
(3) For persons whose responsibilities should be pursued according to law, propose suggestions for sanctions to the relevant competent authorities or units; for matters that should be handled or punished by relevant competent authorities according to law, refer them to the relevant competent authorities; if a crime is suspected, refer the matter to the judicial authorities.
审计机关在审计中发现损害国家利益和社会公共利益的事项，但处理、处罚依据又不明确的，应当向本级人民政府和上一级审计机关报告。
If an audit authority discovers matters that harm the interests of the state or the public interest during an audit, but the basis for handling or punishment is unclear, it shall report to the people's government at the same level and the superior audit authority.
被审计单位应当按照审计机关规定的期限和要求执行审计决定。对应当上缴的款项，被审计单位应当按照财政管理体制和国家有关规定缴入国库或者财政专户。审计决定需要有关主管机关、单位协助执行的，审计机关应当书面提请协助执行。
The auditee shall execute the audit decision within the time limit and in accordance with the requirements specified by the audit authority. For amounts that should be turned over to the state treasury, the auditee shall, in accordance with the fiscal management system and relevant state provisions, pay them into the state treasury or fiscal special account. If the audit decision requires the assistance of relevant competent authorities or units for execution, the audit authority shall submit a written request for assistance in execution.
上级审计机关应当对下级审计机关的审计业务依法进行监督。
Superior audit authorities shall supervise the audit work of lower-level audit authorities according to law.
下级审计机关作出的审计决定违反国家有关规定的，上级审计机关可以责成下级审计机关予以变更或者撤销，也可以直接作出变更或者撤销的决定；审计决定被撤销后需要重新作出审计决定的，上级审计机关可以责成下级审计机关在规定的期限内重新作出审计决定，也可以直接作出审计决定。
If an audit decision made by a lower-level audit authority violates relevant state provisions, the superior audit authority may order the lower-level audit authority to modify or revoke it, or may directly make a decision to modify or revoke it; if a new audit decision needs to be made after the audit decision is revoked, the superior audit authority may order the lower-level audit authority to make a new audit decision within a specified time limit, or may directly make an audit decision.
下级审计机关应当作出而没有作出审计决定的，上级审计机关可以责成下级审计机关在规定的期限内作出审计决定，也可以直接作出审计决定。
If a lower-level audit authority should have made an audit decision but failed to do so, the superior audit authority may order the lower-level audit authority to make an audit decision within a specified time limit, or may directly make an audit decision.
审计机关进行专项审计调查时，应当向被调查的地方、部门、单位出示专项审计调查的书面通知，并说明有关情况；有关地方、部门、单位应当接受调查，如实反映情况，提供有关资料。
When conducting a special audit investigation, the audit authority shall present a written notice of the special audit investigation to the local authorities, departments, or units under investigation and explain the relevant circumstances; the relevant local authorities, departments, or units shall accept the investigation, truthfully report the situation, and provide relevant materials.
在专项审计调查中，依法属于审计机关审计监督对象的部门、单位有违反国家规定的财政收支、财务收支行为或者其他违法违规行为的，专项审计调查人员和审计机关可以依照审计法和本条例的规定提出审计报告，作出审计决定，或者移送有关主管机关、单位依法追究责任。
In special audit investigations, if departments or units subject to audit supervision have violations of state regulations on fiscal or financial revenues/expenditures or other illegal acts, the special audit investigators and audit organs may, in accordance with the Audit Law and these Regulations, issue audit reports, make audit decisions, or transfer the case to the competent authorities or units for legal accountability.
审计机关应当按照国家有关规定建立、健全审计档案制度。
Audit organs shall establish and improve audit file systems in accordance with relevant state regulations.
审计机关送达审计文书，可以直接送达，也可以邮寄送达或者以其他方式送达。直接送达的，以被审计单位在送达回证上注明的签收日期或者见证人证明的收件日期为送达日期；邮寄送达的，以邮政回执上注明的收件日期为送达日期；以其他方式送达的，以签收或者收件日期为送达日期。
Audit organs may serve audit documents directly, by mail, or by other means. For direct service, the date of service is the date of receipt signed by the auditee on the service receipt or the date of receipt certified by a witness. For service by mail, the date of service is the date of receipt indicated on the postal receipt. For service by other means, the date of service is the date of signing or receipt.
审计机关的审计文书的种类、内容和格式，由审计署规定。
The types, content, and format of audit documents of audit organs shall be prescribed by the National Audit Office.
法律责任
Legal Liability
被审计单位违反审计法和本条例的规定，拒绝、拖延提供与审计事项有关的资料，或者提供的资料不真实、不完整，或者拒绝、阻碍检查的，由审计机关责令改正，可以通报批评，给予警告；拒不改正的，对被审计单位可以处5万元以下的罚款，对直接负责的主管人员和其他直接责任人员，可以处2万元以下的罚款，审计机关认为应当给予处分的，向有关主管机关、单位提出给予处分的建议；构成犯罪的，依法追究刑事责任。
If an auditee violates the Audit Law and these Regulations by refusing or delaying to provide materials related to audit matters, providing untrue or incomplete materials, or refusing or obstructing inspection, the audit organ shall order correction, may circulate a notice of criticism, and give a warning. If the auditee refuses to correct, a fine of not more than 50,000 yuan may be imposed on the auditee, and a fine of not more than 20,000 yuan may be imposed on the directly responsible persons in charge and other directly responsible persons. If the audit organ deems that disciplinary action should be taken, it shall propose disciplinary suggestions to the competent authorities or units. If a crime is constituted, criminal liability shall be pursued according to law.
对本级各部门(含直属单位)和下级人民政府违反预算的行为或者其他违反国家规定的财政收支行为，审计机关在法定职权范围内，依照法律、行政法规的规定，区别情况采取审计法第四十五条规定的处理措施。
For acts of violating budgets or other fiscal revenue/expenditure acts violating state regulations by departments (including directly subordinate units) at the same level and people's governments at lower levels, audit organs shall, within their statutory authority and in accordance with laws and administrative regulations, take the handling measures prescribed in Article 45 of the Audit Law based on the specific circumstances.
对被审计单位违反国家规定的财务收支行为，审计机关在法定职权范围内，区别情况采取审计法第四十五条规定的处理措施，可以通报批评，给予警告；有违法所得的，没收违法所得，并处违法所得1倍以上5倍以下的罚款；没有违法所得的，可以处5万元以下的罚款；对直接负责的主管人员和其他直接责任人员，可以处2万元以下的罚款，审计机关认为应当给予处分的，向有关主管机关、单位提出给予处分的建议；构成犯罪的，依法追究刑事责任。
For acts of violating state regulations on financial revenues/expenditures by auditees, audit organs shall, within their statutory authority and based on the specific circumstances, take the handling measures prescribed in Article 45 of the Audit Law, may circulate a notice of criticism, and give a warning. If there are illegal gains, the illegal gains shall be confiscated and a fine of not less than one time but not more than five times the illegal gains shall be imposed. If there are no illegal gains, a fine of not more than 50,000 yuan may be imposed. For the directly responsible persons in charge and other directly responsible persons, a fine of not more than 20,000 yuan may be imposed. If the audit organ deems that disciplinary action should be taken, it shall propose disciplinary suggestions to the competent authorities or units. If a crime is constituted, criminal liability shall be pursued according to law.
法律、行政法规对被审计单位违反国家规定的财务收支行为处理、处罚另有规定的，从其规定。
If laws or administrative regulations provide otherwise for handling or punishing acts of violating state regulations on financial revenues/expenditures by auditees, those provisions shall prevail.
审计机关在作出较大数额罚款的处罚决定前，应当告知被审计单位和有关人员有要求举行听证的权利。较大数额罚款的具体标准由审计署规定。
Before making a penalty decision involving a relatively large fine, the audit organ shall inform the auditee and relevant persons of their right to request a hearing. The specific standard for a relatively large fine shall be prescribed by the National Audit Office.
审计机关提出的对被审计单位给予处理、处罚的建议以及对直接负责的主管人员和其他直接责任人员给予处分的建议，有关主管机关、单位应当依法及时作出决定，并将结果书面通知审计机关。
When an audit organ proposes suggestions for handling or punishing an auditee or for imposing disciplinary action on directly responsible persons in charge and other directly responsible persons, the competent authorities or units shall make a decision in a timely manner according to law and notify the audit organ in writing of the result.
被审计单位对审计机关依照审计法第十六条、第十七条和本条例第十五条规定进行审计监督作出的审计决定不服的，可以自审计决定送达之日起60日内，提请审计机关的本级人民政府裁决，本级人民政府的裁决为最终决定。
If an auditee disagrees with an audit decision made by an audit organ in accordance with Articles 16 and 17 of the Audit Law and Article 15 of these Regulations, it may, within 60 days from the date of service of the audit decision, request the people's government at the same level as the audit organ to make a ruling. The ruling of the people's government at the same level shall be final.
审计机关应当在审计决定中告知被审计单位提请裁决的途径和期限。
The audit organ shall inform the auditee in the audit decision of the channel and time limit for requesting a ruling.
裁决期间，审计决定不停止执行。但是，有下列情形之一的，可以停止执行：
During the ruling period, the audit decision shall not be suspended. However, execution may be suspended under any of the following circumstances:
(一)审计机关认为需要停止执行的；
(1) The audit organ deems it necessary to suspend execution;
(二)受理裁决的人民政府认为需要停止执行的；
(2) The people's government accepting the ruling deems it necessary to suspend execution;
(三)被审计单位申请停止执行，受理裁决的人民政府认为其要求合理，决定停止执行的。
(3) The auditee applies for suspension of execution, and the people's government accepting the ruling deems the request reasonable and decides to suspend execution.
裁决由本级人民政府法制机构办理。裁决决定应当自接到提请之日起60日内作出；有特殊情况需要延长的，经法制机构负责人批准，可以适当延长，并告知审计机关和提请裁决的被审计单位，但延长的期限不得超过30日。
The ruling shall be handled by the legal affairs institution of the people's government at the same level. The ruling decision shall be made within 60 days from the date of receiving the request. If special circumstances require an extension, it may be appropriately extended with the approval of the head of the legal affairs institution, and the audit organ and the auditee requesting the ruling shall be notified, but the extension period shall not exceed 30 days.
除本条例第五十二条规定的可以提请裁决的审计决定外，被审计单位对审计机关作出的其他审计决定不服的，可以依法申请行政复议或者提起行政诉讼。
Except for audit decisions that may be subject to ruling as provided in Article 52 of these Regulations, if an auditee disagrees with other audit decisions made by an audit organ, it may apply for administrative reconsideration or initiate administrative litigation according to law.
审计机关应当在审计决定中告知被审计单位申请行政复议或者提起行政诉讼的途径和期限。
The audit organ shall inform the auditee in the audit decision of the channel and time limit for applying for administrative reconsideration or initiating administrative litigation.
被审计单位应当将审计决定执行情况书面报告审计机关。审计机关应当检查审计决定的执行情况。
The auditee shall report in writing to the audit organ on the implementation of the audit decision. The audit organ shall inspect the implementation of the audit decision.
被审计单位不执行审计决定的，审计机关应当责令限期执行；逾期仍不执行的，审计机关可以申请人民法院强制执行，建议有关主管机关、单位对直接负责的主管人员和其他直接责任人员给予处分。
If the auditee fails to implement the audit decision, the audit organ shall order implementation within a specified period. If the auditee still fails to implement after the expiration of the period, the audit organ may apply to the people's court for compulsory execution, and suggest that the competent authorities or units impose disciplinary action on the directly responsible persons in charge and other directly responsible persons.
审计人员滥用职权、徇私舞弊、玩忽职守，或者泄露所知悉的国家秘密、商业秘密的，依法给予处分；构成犯罪的，依法追究刑事责任。
If an audit personnel abuses power, engages in malpractice for personal gain, neglects duties, or discloses state secrets or trade secrets known to them, disciplinary action shall be taken according to law. If a crime is constituted, criminal liability shall be pursued according to law.
审计人员违法违纪取得的财物，依法予以追缴、没收或者责令退赔。
Any property obtained illegally or in violation of discipline by audit personnel shall be recovered, confiscated, or ordered to be returned or compensated according to law.
附则
Supplementary Provisions
本条例所称以上、以下，包括本数。
The terms 'or more' and 'or less' as used in these Regulations include the number itself.
本条例第五十二条规定的期间的最后一日是法定节假日的，以节假日后的第一个工作日为期间届满日。审计法和本条例规定的其他期间以工作日计算，不含法定节假日。
If the last day of the time period specified in Article 52 of these Regulations falls on a legal holiday, the day following the holiday shall be deemed the expiration date. Other time periods specified in the Audit Law and these Regulations shall be calculated in working days, excluding legal holidays.
实施经济责任审计的规定，另行制定。
Provisions for implementing economic responsibility audits shall be formulated separately.
本条例自2010年5月1日起施行。
These Regulations shall come into force as of May 1, 2010.