KYB CHINA(2004年11月30日中华人民共和国国务院令第427号公布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订)
(Promulgated by Decree No. 427 of the State Council of the People's Republic of China on November 30, 2004, and revised in accordance with the Decision of the State Council on Abolishing and Amending Certain Administrative Regulations on January 8, 2011)
为了纠正财政违法行为，维护国家财政经济秩序，制定本条例。
These Regulations are formulated to correct fiscal violations and maintain the national fiscal and economic order.
县级以上人民政府财政部门及审计机关在各自职权范围内，依法对财政违法行为作出处理、处罚决定。
The finance departments and audit organs of people's governments at or above the county level shall, within their respective functions and powers, make decisions on handling and punishing fiscal violations in accordance with the law.
省级以上人民政府财政部门的派出机构，应当在规定职权范围内，依法对财政违法行为作出处理、处罚决定；审计机关的派出机构，应当根据审计机关的授权，依法对财政违法行为作出处理、处罚决定。
The dispatched agencies of finance departments of people's governments at or above the provincial level shall, within the prescribed functions and powers, make decisions on handling and punishing fiscal violations in accordance with the law; the dispatched agencies of audit organs shall, based on the authorization of the audit organs, make decisions on handling and punishing fiscal violations in accordance with the law.
根据需要，国务院可以依法调整财政部门及其派出机构(以下统称财政部门)、审计机关及其派出机构(以下统称审计机关)的职权范围。
When necessary, the State Council may adjust the functions and powers of finance departments and their dispatched agencies (hereinafter collectively referred to as finance departments) and audit organs and their dispatched agencies (hereinafter collectively referred to as audit organs) in accordance with the law.
有财政违法行为的单位，其直接负责的主管人员和其他直接责任人员，以及有财政违法行为的个人，属于国家公务员的，由监察机关及其派出机构(以下统称监察机关)或者任免机关依照人事管理权限，依法给予行政处分。
For units that commit fiscal violations, the directly responsible supervisors and other directly responsible personnel, as well as individuals who commit fiscal violations, if they are civil servants, shall be given administrative sanctions by supervisory organs and their dispatched agencies (hereinafter collectively referred to as supervisory organs) or the appointing organs in accordance with the personnel management authority.
财政收入执收单位及其工作人员有下列违反国家财政收入管理规定的行为之一的，责令改正，补收应当收取的财政收入，限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予警告、记过或者记大过处分；情节严重的，给予降级或者撤职处分：
If revenue-collecting units and their staff commit any of the following acts violating the state regulations on revenue management, they shall be ordered to make corrections, collect the revenue that should have been collected, and return the illegal gains within a time limit. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given a warning, a demerit, or a serious demerit; if the circumstances are serious, they shall be given demotion or removal from office:
(一)违反规定设立财政收入项目；
(1) Establishing revenue items in violation of regulations;
(二)违反规定擅自改变财政收入项目的范围、标准、对象和期限；
(2) Unauthorizedly changing the scope, standards, objects, or time limits of revenue items in violation of regulations;
(三)对已明令取消、暂停执行或者降低标准的财政收入项目，仍然依照原定项目、标准征收或者变换名称征收；
(3) Continuing to collect revenue items that have been explicitly abolished, suspended, or reduced in standards according to the original items and standards, or collecting them under changed names;
(四)缓收、不收财政收入；
(4) Deferring or not collecting fiscal revenue;
(五)擅自将预算收入转为预算外收入；
(5) Unauthorizedly converting budgetary revenue into extra-budgetary revenue;
(六)其他违反国家财政收入管理规定的行为。
(6) Other acts violating the state regulations on revenue management.
《中华人民共和国税收征收管理法》等法律、行政法规另有规定的，依照其规定给予行政处分。
If other provisions exist in laws and administrative regulations such as the Law of the People's Republic of China on the Administration of Tax Collection, administrative sanctions shall be given in accordance with those provisions.
财政收入执收单位及其工作人员有下列违反国家财政收入上缴规定的行为之一的，责令改正，调整有关会计账目，收缴应当上缴的财政收入，限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分；情节较重的，给予降级或者撤职处分；情节严重的，给予开除处分：
If revenue-collecting units and their staff commit any of the following acts violating the state regulations on revenue remittance, they shall be ordered to make corrections, adjust relevant accounting books, collect the fiscal revenue that should have been remitted, and return the illegal gains within a time limit. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given a serious demerit; if the circumstances are relatively serious, they shall be given demotion or removal from office; if the circumstances are serious, they shall be given dismissal:
(一)隐瞒应当上缴的财政收入；
(1) Concealing fiscal revenue that should have been remitted;
(二)滞留、截留、挪用应当上缴的财政收入；
(2) Delaying, intercepting, or misappropriating fiscal revenue that should have been remitted;
(三)坐支应当上缴的财政收入；
(3) Directly using fiscal revenue that should have been remitted;
(四)不依照规定的财政收入预算级次、预算科目入库；
(4) Not depositing fiscal revenue into the treasury according to the prescribed budget levels and budget accounts;
(五)违反规定退付国库库款或者财政专户资金；
(5) Refunding treasury funds or fiscal account funds in violation of regulations;
(六)其他违反国家财政收入上缴规定的行为。
(6) Other acts violating the state regulations on revenue remittance.
《中华人民共和国税收征收管理法》、《中华人民共和国预算法》等法律、行政法规另有规定的，依照其规定给予行政处分。
If other provisions exist in laws and administrative regulations such as the Law of the People's Republic of China on the Administration of Tax Collection and the Budget Law of the People's Republic of China, administrative sanctions shall be given in accordance with those provisions.
财政部门、国库机构及其工作人员有下列违反国家有关上解、下拨财政资金规定的行为之一的，责令改正，限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记过或者记大过处分；情节较重的，给予降级或者撤职处分；情节严重的，给予开除处分：
If finance departments, treasury institutions, and their staff commit any of the following acts violating the state regulations on the transfer and allocation of fiscal funds, they shall be ordered to make corrections and return the illegal gains within a time limit. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given a demerit or a serious demerit; if the circumstances are relatively serious, they shall be given demotion or removal from office; if the circumstances are serious, they shall be given dismissal:
(一)延解、占压应当上解的财政收入；
(1) Delaying the transfer or occupying fiscal revenue that should have been transferred;
(二)不依照预算或者用款计划核拨财政资金；
(2) Not allocating fiscal funds in accordance with the budget or expenditure plans;
(三)违反规定收纳、划分、留解、退付国库库款或者财政专户资金；
(3) Collecting, dividing, retaining, or refunding treasury funds or fiscal account funds in violation of regulations;
(四)将应当纳入国库核算的财政收入放在财政专户核算；
(4) Accounting for fiscal revenue that should be accounted for in the treasury in fiscal accounts;
(五)擅自动用国库库款或者财政专户资金；
(5) Unauthorizedly using treasury funds or fiscal account funds;
(六)其他违反国家有关上解、下拨财政资金规定的行为。
(6) Other acts violating the state regulations on the transfer and allocation of fiscal funds.
国家机关及其工作人员有下列违反规定使用、骗取财政资金的行为之一的，责令改正，调整有关会计账目，追回有关财政资金，限期退还违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分；情节较重的，给予降级或者撤职处分；情节严重的，给予开除处分：
If state organs and their staff commit any of the following acts of using or defrauding fiscal funds in violation of regulations, they shall be ordered to make corrections, adjust relevant accounting books, recover the relevant fiscal funds, and return the illegal gains within a time limit. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given a serious demerit; if the circumstances are relatively serious, they shall be given demotion or removal from office; if the circumstances are serious, they shall be given dismissal:
(一)以虚报、冒领等手段骗取财政资金；
(1) Defrauding fiscal funds by means of false reporting or false claims;
(二)截留、挪用财政资金；
(2) Intercepting or misappropriating fiscal funds;
(三)滞留应当下拨的财政资金；
(3) Delaying the allocation of fiscal funds that should be allocated;
(四)违反规定扩大开支范围，提高开支标准；
(4) Expanding the scope of expenditure or raising expenditure standards in violation of regulations;
(五)其他违反规定使用、骗取财政资金的行为。
(5) Other acts of using or defrauding fiscal funds in violation of regulations.
财政预决算的编制部门和预算执行部门及其工作人员有下列违反国家有关预算管理规定的行为之一的，责令改正，追回有关款项，限期调整有关预算科目和预算级次。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予警告、记过或者记大过处分；情节较重的，给予降级处分；情节严重的，给予撤职处分：
If the departments responsible for preparing fiscal budgets and final accounts and the departments responsible for budget execution and their staff commit any of the following acts violating the state regulations on budget management, they shall be ordered to make corrections, recover the relevant funds, and adjust the relevant budget accounts and budget levels within a time limit. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given a warning, a demerit, or a serious demerit; if the circumstances are relatively serious, they shall be given demotion; if the circumstances are serious, they shall be given removal from office:
(一)虚增、虚减财政收入或者财政支出；
(1) Inflating or deflating fiscal revenue or expenditure;
(二)违反规定编制、批复预算或者决算；
(2) Preparing or approving budgets or final accounts in violation of regulations;
(三)违反规定调整预算；
(3) Adjusting budgets in violation of regulations;
(四)违反规定调整预算级次或者预算收支种类；
(4) Adjusting budget levels or types of budget revenue and expenditure in violation of regulations;
(五)违反规定动用预算预备费或者挪用预算周转金；
(5) Using budget reserve funds or misappropriating budget revolving funds in violation of regulations;
(六)违反国家关于转移支付管理规定的行为；
(6) Acts violating the state regulations on transfer payment management;
(七)其他违反国家有关预算管理规定的行为。
(7) Other acts violating the state regulations on budget management.
国家机关及其工作人员违反国有资产管理的规定，擅自占有、使用、处置国有资产的，责令改正，调整有关会计账目，限期退还违法所得和被侵占的国有资产。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予记大过处分；情节较重的，给予降级或者撤职处分；情节严重的，给予开除处分。
If state organs and their staff, in violation of the regulations on state-owned assets management, unauthorizedly possess, use, or dispose of state-owned assets, they shall be ordered to make corrections, adjust relevant accounting books, and return the illegal gains and the occupied state-owned assets within a time limit. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given a serious demerit; if the circumstances are relatively serious, they shall be given demotion or removal from office; if the circumstances are serious, they shall be given dismissal.
单位和个人有下列违反国家有关投资建设项目规定的行为之一的，责令改正，调整有关会计账目，追回被截留、挪用、骗取的国家建设资金，没收违法所得，核减或者停止拨付工程投资。对单位给予警告或者通报批评，其直接负责的主管人员和其他直接责任人员属于国家公务员的，给予记大过处分；情节较重的，给予降级或者撤职处分；情节严重的，给予开除处分：
If units or individuals commit any of the following acts violating the state regulations on investment construction projects, they shall be ordered to make corrections, adjust relevant accounting books, recover the intercepted, misappropriated, or defrauded state construction funds, confiscate the illegal gains, and reduce or stop the allocation of project investment. The unit shall be given a warning or a notice of criticism; if the directly responsible supervisors and other directly responsible personnel are civil servants, they shall be given a serious demerit; if the circumstances are relatively serious, they shall be given demotion or removal from office; if the circumstances are serious, they shall be given dismissal:
(一)截留、挪用国家建设资金；
(1) Intercepting or misappropriating state construction funds;
(二)以虚报、冒领、关联交易等手段骗取国家建设资金；
(2) Defrauding state construction funds by means of false reporting, false claims, or related-party transactions;
(三)违反规定超概算投资；
(3) Investing in excess of the budget estimate in violation of regulations;
(四)虚列投资完成额；
(4) Falsely listing the amount of investment completed;
(五)其他违反国家投资建设项目有关规定的行为。
(5) Other acts violating the state regulations on investment construction projects.
《中华人民共和国政府采购法》、《中华人民共和国招标投标法》、《国家重点建设项目管理办法》等法律、行政法规另有规定的，依照其规定处理、处罚。
If other provisions exist in laws and administrative regulations such as the Government Procurement Law of the People's Republic of China, the Tendering and Bidding Law of the People's Republic of China, and the Measures for the Administration of Key State Construction Projects, handling and punishment shall be carried out in accordance with those provisions.
国家机关及其工作人员违反《中华人民共和国担保法》及国家有关规定，擅自提供担保的，责令改正，没收违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予警告、记过或者记大过处分；造成损失的，给予降级或者撤职处分；造成重大损失的，给予开除处分。
If state organs and their staff, in violation of the Guarantee Law of the People's Republic of China and relevant state regulations, unauthorizedly provide guarantees, they shall be ordered to make corrections and confiscate the illegal gains. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given a warning, a demerit, or a serious demerit; if losses are caused, they shall be given demotion or removal from office; if major losses are caused, they shall be given dismissal.
国家机关及其工作人员违反国家有关账户管理规定，擅自在金融机构开立、使用账户的，责令改正，调整有关会计账目，追回有关财政资金，没收违法所得，依法撤销擅自开立的账户。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予降级处分；情节严重的，给予撤职或者开除处分。
If state organs and their staff, in violation of the state regulations on account management, unauthorizedly open or use accounts in financial institutions, they shall be ordered to make corrections, adjust relevant accounting books, recover the relevant fiscal funds, confiscate the illegal gains, and cancel the unauthorized accounts in accordance with the law. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given demotion; if the circumstances are serious, they shall be given removal from office or dismissal.
国家机关及其工作人员有下列行为之一的，责令改正，调整有关会计账目，追回被挪用、骗取的有关资金，没收违法所得。对单位给予警告或者通报批评。对直接负责的主管人员和其他直接责任人员给予降级处分；情节较重的，给予撤职处分；情节严重的，给予开除处分：
If state organs and their staff commit any of the following acts, they shall be ordered to make corrections, adjust relevant accounting books, recover the misappropriated or defrauded funds, and confiscate the illegal gains. The unit shall be given a warning or a notice of criticism. The directly responsible supervisors and other directly responsible personnel shall be given demotion; if the circumstances are relatively serious, they shall be given removal from office; if the circumstances are serious, they shall be given dismissal:
(一)以虚报、冒领等手段骗取政府承贷或者担保的外国政府贷款、国际金融组织贷款；
(1) Defrauding foreign government loans or international financial organization loans that are borrowed or guaranteed by the government by means of false reporting or false claims;
(二)滞留政府承贷或者担保的外国政府贷款、国际金融组织贷款；
(2) Delaying the allocation of foreign government loans or international financial organization loans that are borrowed or guaranteed by the government;
(三)截留、挪用政府承贷或者担保的外国政府贷款、国际金融组织贷款；
(3) Intercepting or misappropriating foreign government loans or international financial organization loans that are borrowed or guaranteed by the government;
(四)其他违反规定使用、骗取政府承贷或者担保的外国政府贷款、国际金融组织贷款的行为。
(4) Other acts of using or defrauding foreign government loans or international financial organization loans that are borrowed or guaranteed by the government in violation of regulations.
企业和个人有下列不缴或者少缴财政收入行为之一的，责令改正，调整有关会计账目，收缴应当上缴的财政收入，给予警告，没收违法所得，并处不缴或者少缴财政收入10%以上30%以下的罚款；对直接负责的主管人员和其他直接责任人员处3000元以上5万元以下的罚款：
If enterprises or individuals commit any of the following acts of not paying or underpaying fiscal revenue, they shall be ordered to make corrections, adjust relevant accounting books, collect the fiscal revenue that should have been remitted, be given a warning, confiscate the illegal gains, and be fined not less than 10% but not more than 30% of the amount of fiscal revenue not paid or underpaid; the directly responsible supervisors and other directly responsible personnel shall be fined not less than 3,000 yuan but not more than 50,000 yuan:
(一)隐瞒应当上缴的财政收入；
(1) Concealing fiscal revenue that should have been remitted;
(二)截留代收的财政收入；
(2) Intercepting fiscal revenue collected on behalf of others;
(三)其他不缴或者少缴财政收入的行为。
(3) Other acts of not paying or underpaying fiscal revenue.
属于税收方面的违法行为，依照有关税收法律、行政法规的规定处理、处罚。
If the violation is in the area of taxation, it shall be handled and punished in accordance with the relevant tax laws and administrative regulations.
企业和个人有下列行为之一的，责令改正，调整有关会计账目，追回违反规定使用、骗取的有关资金，给予警告，没收违法所得，并处被骗取有关资金10%以上50%以下的罚款或者被违规使用有关资金10%以上30%以下的罚款；对直接负责的主管人员和其他直接责任人员处3000元以上5万元以下的罚款：
If enterprises or individuals commit any of the following acts, they shall be ordered to make corrections, adjust relevant accounting books, recover the funds used or defrauded in violation of regulations, be given a warning, confiscate the illegal gains, and be fined not less than 10% but not more than 50% of the amount of funds defrauded or not less than 10% but not more than 30% of the amount of funds used in violation of regulations; the directly responsible supervisors and other directly responsible personnel shall be fined not less than 3,000 yuan but not more than 50,000 yuan:
(一)以虚报、冒领等手段骗取财政资金以及政府承贷或者担保的外国政府贷款、国际金融组织贷款；
(1) Defrauding fiscal funds or foreign government loans or international financial organization loans that are borrowed or guaranteed by the government by means of false reporting or false claims;
(二)挪用财政资金以及政府承贷或者担保的外国政府贷款、国际金融组织贷款；
(2) Misappropriating fiscal funds or foreign government loans or international financial organization loans that are borrowed or guaranteed by the government;
(三)从无偿使用的财政资金以及政府承贷或者担保的外国政府贷款、国际金融组织贷款中非法获益；
(3) Illegally benefiting from fiscal funds that are used free of charge or from foreign government loans or international financial organization loans that are borrowed or guaranteed by the government;
(四)其他违反规定使用、骗取财政资金以及政府承贷或者担保的外国政府贷款、国际金融组织贷款的行为。
(4) Other acts of using or defrauding fiscal funds or foreign government loans or international financial organization loans that are borrowed or guaranteed by the government in violation of regulations.
属于政府采购方面的违法行为，依照《中华人民共和国政府采购法》及有关法律、行政法规的规定处理、处罚。
If the violation is in the area of government procurement, it shall be handled and punished in accordance with the Government Procurement Law of the People's Republic of China and relevant laws and administrative regulations.
事业单位、社会团体、其他社会组织及其工作人员有财政违法行为的，依照本条例有关国家机关的规定执行；但其在经营活动中的财政违法行为，依照本条例第十三条、第十四条的规定执行。
If public institutions, social organizations, or other social organizations and their staff commit fiscal violations, the provisions of these Regulations concerning state organs shall apply; however, if the fiscal violations occur in their business activities, the provisions of Articles 13 and 14 of these Regulations shall apply.
单位和个人有下列违反财政收入票据管理规定的行为之一的，销毁非法印制的票据，没收违法所得和作案工具。对单位处5000元以上10万元以下的罚款；对直接负责的主管人员和其他直接责任人员处3000元以上5万元以下的罚款。属于国家公务员的，还应当给予降级或者撤职处分；情节严重的，给予开除处分：
If units or individuals commit any of the following acts violating the regulations on the management of fiscal revenue receipts, the illegally printed receipts shall be destroyed, and the illegal gains and tools used shall be confiscated. The unit shall be fined not less than 5,000 yuan but not more than 100,000 yuan; the directly responsible supervisors and other directly responsible personnel shall be fined not less than 3,000 yuan but not more than 50,000 yuan. If they are civil servants, they shall also be given demotion or removal from office; if the circumstances are serious, they shall be given dismissal:
(一)违反规定印制财政收入票据；
(1) Printing fiscal revenue receipts in violation of regulations;
(二)转借、串用、代开财政收入票据；
(2) Lending, misusing, or issuing fiscal revenue receipts on behalf of others;
(三)伪造、变造、买卖、擅自销毁财政收入票据；
(3) Forging, altering, buying, selling, or unauthorizedly destroying fiscal revenue receipts;
(四)伪造、使用伪造的财政收入票据监(印)制章；
(4) Forging or using forged supervision (printing) seals for fiscal revenue receipts;
(五)其他违反财政收入票据管理规定的行为。
(5) Other acts violating the regulations on the management of fiscal revenue receipts.
属于税收收入票据管理方面的违法行为，依照有关税收法律、行政法规的规定处理、处罚。
If the violation is in the area of tax revenue receipt management, it shall be handled and punished in accordance with the relevant tax laws and administrative regulations.
单位和个人违反财务管理的规定，私存私放财政资金或者其他公款的，责令改正，调整有关会计账目，追回私存私放的资金，没收违法所得。对单位处3000元以上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处2000元以上2万元以下的罚款。属于国家公务员的，还应当给予记大过处分；情节严重的，给予降级或者撤职处分。
If units or individuals, in violation of financial management regulations, deposit fiscal funds or other public funds in private accounts, they shall be ordered to make corrections, adjust relevant accounting books, recover the funds deposited in private accounts, and confiscate the illegal gains. The unit shall be fined not less than 3,000 yuan but not more than 50,000 yuan; the directly responsible supervisors and other directly responsible personnel shall be fined not less than 2,000 yuan but not more than 20,000 yuan. If they are civil servants, they shall also be given a serious demerit; if the circumstances are serious, they shall be given demotion or removal from office.
属于会计方面的违法行为，依照会计方面的法律、行政法规的规定处理、处罚。对其直接负责的主管人员和其他直接责任人员，属于国家公务员的，还应当给予警告、记过或者记大过处分；情节较重的，给予降级或者撤职处分；情节严重的，给予开除处分。
If the violation is in the area of accounting, it shall be handled and punished in accordance with the accounting laws and administrative regulations. If the directly responsible supervisors and other directly responsible personnel are civil servants, they shall also be given a warning, a demerit, or a serious demerit; if the circumstances are relatively serious, they shall be given demotion or removal from office; if the circumstances are serious, they shall be given dismissal.
属于行政性收费方面的违法行为，《中华人民共和国行政许可法》、《违反行政事业性收费和罚没收入收支两条线管理规定行政处分暂行规定》等法律、行政法规及国务院另有规定的，有关部门依照其规定处理、处罚、处分。
If the violation is in the area of administrative fees, and other provisions exist in laws and administrative regulations such as the Administrative Licensing Law of the People's Republic of China and the Interim Provisions on Administrative Sanctions for Violations of the Two-Line Management of Administrative Fees and Fines, as well as other regulations of the State Council, the relevant departments shall handle, punish, and sanction in accordance with those provisions.
单位和个人有本条例规定的财政违法行为，构成犯罪的，依法追究刑事责任。
If units or individuals commit fiscal violations as listed in these Regulations that constitute a crime, criminal liability shall be pursued in accordance with the law.
财政部门、审计机关、监察机关依法进行调查或者检查时，被调查、检查的单位和个人应当予以配合，如实反映情况，不得拒绝、阻挠、拖延。
When finance departments, audit organs, or supervisory organs conduct investigations or inspections in accordance with the law, the units and individuals under investigation or inspection shall cooperate, truthfully report the situation, and shall not refuse, obstruct, or delay.
违反前款规定的，责令限期改正。逾期不改正的，对属于国家公务员的直接负责的主管人员和其他直接责任人员，给予警告、记过或者记大过处分；情节严重的，给予降级或者撤职处分。
If the preceding paragraph is violated, the violator shall be ordered to make corrections within a time limit. If corrections are not made within the time limit, the directly responsible supervisors and other directly responsible personnel who are civil servants shall be given a warning, a demerit, or a serious demerit; if the circumstances are serious, they shall be given demotion or removal from office.
财政部门、审计机关、监察机关依法进行调查或者检查时，经县级以上人民政府财政部门、审计机关、监察机关的负责人批准，可以向与被调查、检查单位有经济业务往来的单位查询有关情况，可以向金融机构查询被调查、检查单位的存款，有关单位和金融机构应当配合。
When finance departments, audit organs, or supervisory organs conduct investigations or inspections in accordance with the law, with the approval of the responsible persons of the finance department, audit organ, or supervisory organ of the people's government at or above the county level, they may inquire about relevant information from units that have economic transactions with the unit under investigation or inspection, and may inquire about the deposits of the unit under investigation or inspection from financial institutions; the relevant units and financial institutions shall cooperate.
财政部门、审计机关、监察机关在依法进行调查或者检查时，执法人员不得少于2人，并应当向当事人或者有关人员出示证件；查询存款时，还应当持有县级以上人民政府财政部门、审计机关、监察机关签发的查询存款通知书，并负有保密义务。
When finance departments, audit organs, or supervisory organs conduct investigations or inspections in accordance with the law, there shall be no fewer than two law enforcement officers, and they shall present their credentials to the parties or relevant personnel; when inquiring about deposits, they shall also hold a deposit inquiry notice issued by the finance department, audit organ, or supervisory organ of the people's government at or above the county level, and shall have a duty of confidentiality.
财政部门、审计机关、监察机关依法进行调查或者检查时，在有关证据可能灭失或者以后难以取得的情况下，经县级以上人民政府财政部门、审计机关、监察机关的负责人批准，可以先行登记保存，并应当在7日内及时作出处理决定。在此期间，当事人或者有关人员不得销毁或者转移证据。
When finance departments, audit organs, or supervisory organs conduct investigations or inspections in accordance with the law, if evidence may be destroyed or become difficult to obtain later, with the approval of the responsible persons of the finance department, audit organ, or supervisory organ of the people's government at or above the county level, they may register and preserve the evidence in advance, and shall make a handling decision within seven days. During this period, the parties or relevant personnel shall not destroy or transfer the evidence.
对被调查、检查单位或者个人正在进行的财政违法行为，财政部门、审计机关应当责令停止。拒不执行的，财政部门可以暂停财政拨款或者停止拨付与财政违法行为直接有关的款项，已经拨付的，责令其暂停使用；审计机关可以通知财政部门或者其他有关主管部门暂停财政拨款或者停止拨付与财政违法行为直接有关的款项，已经拨付的，责令其暂停使用，财政部门和其他有关主管部门应当将结果书面告知审计机关。
If a unit or individual under investigation or inspection is in the process of committing a fiscal violation, the finance department or audit organ shall order the cessation of the violation. If the order is not complied with, the finance department may suspend fiscal appropriations or stop the allocation of funds directly related to the fiscal violation; if funds have already been allocated, the unit shall be ordered to suspend their use; the audit organ may notify the finance department or other relevant competent departments to suspend fiscal appropriations or stop the allocation of funds directly related to the fiscal violation; if funds have already been allocated, the unit shall be ordered to suspend their use, and the finance department and other relevant competent departments shall inform the audit organ in writing of the result.
依照本条例规定限期退还的违法所得，到期无法退还的，应当收缴国库。
If illegal gains that are required to be returned within a time limit in accordance with these Regulations cannot be returned upon expiration, they shall be turned over to the state treasury.
单位和个人有本条例所列财政违法行为，财政部门、审计机关、监察机关可以公告其财政违法行为及处理、处罚、处分决定。
If units or individuals commit fiscal violations listed in these Regulations, the finance department, audit organ, or supervisory organ may publicize the fiscal violations and the decisions on handling, punishment, and sanctions.
单位和个人有本条例所列财政违法行为，弄虚作假骗取荣誉称号及其他有关奖励的，应当撤销其荣誉称号并收回有关奖励。
If units or individuals commit fiscal violations listed in these Regulations and obtain honorary titles or other related rewards through fraud, the honorary titles shall be revoked and the related rewards shall be recovered.
财政部门、审计机关、监察机关的工作人员滥用职权、玩忽职守、徇私舞弊的，给予警告、记过或者记大过处分；情节较重的，给予降级或者撤职处分；情节严重的，给予开除处分。构成犯罪的，依法追究刑事责任。
If staff of finance departments, audit organs, or supervisory organs abuse their powers, neglect their duties, or engage in malpractice for personal gain, they shall be given a warning, a demerit, or a serious demerit; if the circumstances are relatively serious, they shall be given demotion or removal from office; if the circumstances are serious, they shall be given dismissal. If a crime is constituted, criminal liability shall be pursued in accordance with the law.
财政部门、审计机关、监察机关及其他有关监督检查机关对有关单位或者个人依法进行调查、检查后，应当出具调查、检查结论。有关监督检查机关已经作出的调查、检查结论能够满足其他监督检查机关履行本机关职责需要的，其他监督检查机关应当加以利用。
After finance departments, audit organs, supervisory organs, or other relevant supervisory and inspection organs conduct investigations or inspections of relevant units or individuals in accordance with the law, they shall issue investigation or inspection conclusions. If the investigation or inspection conclusions already made by relevant supervisory and inspection organs can meet the needs of other supervisory and inspection organs in performing their own functions, the other supervisory and inspection organs shall make use of them.
财政部门、审计机关、监察机关及其他有关机关应当加强配合，对不属于其职权范围的事项，应当依法移送。受移送机关应当及时处理，并将结果书面告知移送机关。
Finance departments, audit organs, supervisory organs, and other relevant organs shall strengthen cooperation; if a matter is not within their functions and powers, they shall transfer it to the appropriate organ in accordance with the law. The receiving organ shall handle it promptly and inform the transferring organ in writing of the result.
对财政违法行为作出处理、处罚和处分决定的程序，依照本条例和《中华人民共和国行政处罚法》、《中华人民共和国行政监察法》等有关法律、行政法规的规定执行。
The procedures for making decisions on handling, punishment, and sanctions for fiscal violations shall be implemented in accordance with these Regulations and relevant laws and administrative regulations such as the Administrative Penalty Law of the People's Republic of China and the Administrative Supervision Law of the People's Republic of China.
单位和个人对处理、处罚不服的，依照《中华人民共和国行政复议法》、《中华人民共和国行政诉讼法》的规定申请复议或者提起诉讼。
If units or individuals are dissatisfied with the handling or punishment, they may apply for reconsideration or file a lawsuit in accordance with the Administrative Reconsideration Law of the People's Republic of China and the Administrative Procedure Law of the People's Republic of China.
国家公务员对行政处分不服的，依照《中华人民共和国行政监察法》、《中华人民共和国公务员法》等法律、行政法规的规定提出申诉。
If civil servants are dissatisfied with administrative sanctions, they may file an appeal in accordance with laws and administrative regulations such as the Administrative Supervision Law of the People's Republic of China and the Civil Servant Law of the People's Republic of China.
本条例所称“财政收入执收单位”，是指负责收取税收收入和各种非税收入的单位。
For the purposes of these Regulations, 'revenue-collecting units' refer to units responsible for collecting tax revenue and various non-tax revenue.
对法律、法规授权的具有管理公共事务职能的组织以及国家行政机关依法委托的组织及其工勤人员以外的工作人员，企业、事业单位、社会团体中由国家行政机关以委任、派遣等形式任命的人员以及其他人员有本条例规定的财政违法行为，需要给予处分的，参照本条例有关规定执行。
If organizations authorized by laws and regulations to manage public affairs, organizations entrusted by state administrative organs in accordance with the law, and their staff other than service workers, as well as personnel appointed or dispatched by state administrative organs in enterprises, public institutions, or social organizations, and other personnel, commit fiscal violations as specified in these Regulations and need to be given sanctions, the relevant provisions of these Regulations shall be applied by reference.
本条例自2005年2月1日起施行。1987年6月16日国务院发布的《国务院关于违反财政法规处罚的暂行规定》同时废止。
These Regulations shall come into force as of February 1, 2005. The Interim Provisions of the State Council on Penalties for Violations of Fiscal Regulations promulgated by the State Council on June 16, 1987 shall be simultaneously abolished.