Audit Law of the People's Republic of China (2021 Amendment)
目 录
第一章 总 则
Chapter I General Provisions
第二章 审计机关和审计人员
Chapter II Audit Authorities and Auditors
第三章 审计机关职责
Chapter III Functions and Responsibilities of Audit Authorities
第四章 审计机关权限
Chapter IV Limits of Power of Audit Authorities
第五章 审计程序
Chapter V Audit Procedures
第六章 法律责任
Chapter VI Legal Liability
第七章 附 则
Chapter VII Supplementary Provisions
第一条 为了加强国家的审计监督，维护国家财政经济秩序，提高财政资金使用效益，促进廉政建设，保障国民经济和社会健康发展，根据宪法，制定本法。Article 1 This Law is developed in accordance with the Constitution with a view to strengthening the audit supervision of the State, maintaining the fiscal and economic order of the State, enhancing the efficiency in using fiscal capital, promoting the building of a clean government and ensuring the sound development of national economy and the society.第二条 国家实行审计监督制度。坚持中国共产党对审计工作的领导，构建集中统一、全面覆盖、权威高效的审计监督体系。Article 2 The state shall implement an audit supervision system. The state shall adhere to the leadership of the Communist Party of China over auditing and establish a centralized, unified, full coverage, authoritative and efficient audit supervision system.国务院和县级以上地方人民政府设立审计机关。The State Council and the local people's governments at or above the county level shall establish audit authorities.国务院各部门和地方各级人民政府及其各部门的财政收支，国有的金融机构和企业事业组织的财务收支，以及其他依照本法规定应当接受审计的财政收支、财务收支，依照本法规定接受审计监督。The government revenues and expenditures of all the departments of the State Council, of the local people's governments at various levels and their departments, the financial revenues and expenditures of State-owned financial institutions, enterprises and public institutions, as well as other government revenues and expenditures and financial revenues and expenditures that should be subject to audit according to this Law shall be subject to the audit supervision in accordance with the provisions of this Law.审计机关对前款所列财政收支或者财务收支的真实、合法和效益，依法进行审计监督。Audit authorities shall carry out audit supervision over the authenticity, legality and effectiveness of the government revenues and expenditures or financial revenues and expenditures specified in the preceding Paragraph.…………第十一条 审计机关履行职责所必需的经费，应当列入预算予以保证。Article 11 The funds required for audit authorities to perform their duties shall be included in budgets for guarantee.第十二条 审计机关应当建设信念坚定、为民服务、业务精通、作风务实、敢于担当、清正廉洁的高素质专业化审计队伍。Article 12 Audit authorities shall foster a contingent of high-quality professional auditors that have firm convictions, serve the people, are proficient in business, are pragmatic and willing to assume responsibilities, and are honest and upright.审计机关应当加强对审计人员遵守法律和执行职务情况的监督，督促审计人员依法履职尽责。Audit authorities shall strengthen the supervision of auditors' compliance with laws and performance of duties, and urge auditors to perform their duties and responsibilities in accordance with the law.审计机关和审计人员应当依法接受监督。Audit authorities and auditors shall accept supervision in accordance with the law.…………第二十二条 审计机关对国有企业、国有金融机构和国有资本占控股地位或者主导地位的企业、金融机构的资产、负债、损益以及其他财务收支情况，进行审计监督。Article 22 Audit authorities shall exercise supervision through auditing over the assets, liabilities, profits and losses and other financial revenues and expenditures of state-owned enterprises, state-owned financial institutions, and enterprises and financial institutions in which the state has a controlling stake or plays a leading role.遇有涉及国家财政金融重大利益情形，为维护国家经济安全，经国务院批准，审计署可以对前款规定以外的金融机构进行专项审计调查或者审计。Where major national financial interests are involved, in order to maintain national economic security, with the approval of the State Council, the National Audit Office may conduct special audit investigations or auditing of financial institutions other than those specified in the preceding paragraph.第二十三条 审计机关对政府投资和以政府投资为主的建设项目的预算执行情况和决算，对其他关系国家利益和公共利益的重大公共工程项目的资金管理使用和建设运营情况，进行审计监督。Article 23 Audit authorities shall exercise supervision through auditing over the budget implementation and final accounts relating to the construction projects funded wholly or mainly by the government, the management and use of funds as well as the construction and operation of other major public construction projects relating to national interest and public interest.…………第三十四条 审计机关有权要求被审计单位按照审计机关的规定提供财务、会计资料以及与财政收支、财务收支有关的业务、管理等资料，包括电子数据和有关文档。被审计单位不得拒绝、拖延、谎报。Article 34 An audit authority shall be entitled to require an audited entity to provide financial and accounting materials, and business, management and other materials relating to government and financial revenues and expenditures, including electronic data and relevant documents, in accordance with the provisions issued by the audit authority. The audited entity shall not refuse or delay the submission or make a false report.被审计单位负责人应当对本单位提供资料的及时性、真实性和完整性负责。The person in charge of the audited entity shall be responsible for the timeliness, veracity and integrity of the materials provided by the entity.审计机关对取得的电子数据等资料进行综合分析，需要向被审计单位核实有关情况的，被审计单位应当予以配合。Where the audit authority needs to verify relevant information with the audited entity in the comprehensive analysis of obtained electronic data and other materials, the audited entity shall provide cooperation.…………第四十二条 审计机关根据经批准的审计项目计划确定的审计事项组成审计组，并应当在实施审计三日前，向被审计单位送达审计通知书；遇有特殊情况，经县级以上人民政府审计机关负责人批准，可以直接持审计通知书实施审计。Article 42 The audit authority shall form an audit team according to the audit matters as determined in the audit plan, and shall, within three days before the audit, serve an audit notice on the audited entity. Under special circumstance, the audit authority may, with approval of the person in charge of the audit authority of the people's government at or above the county level, directly implement audit upon the strength of the audit notice.被审计单位应当配合审计机关的工作，并提供必要的工作条件。The entities being audited shall cooperate with the audit authorities in their work and provide necessary work conditions.审计机关应当提高审计工作效率。Audit authorities shall enhance the efficiency of their audit work.…………第四十七条 被审计单位违反本法规定，拒绝、拖延提供与审计事项有关的资料的，或者提供的资料不真实、不完整的，或者拒绝、阻碍检查、调查、核实有关情况的，由审计机关责令改正，可以通报批评，给予警告；拒不改正的，依法追究法律责任。Article 47 If an entity under audit violates any provisions of this Law by refusing or delaying the submission of the materials concerning the audit matters, providing untrue or incomplete materials, or refusing or impeding the inspection, and verification of, and investigation into, the relevant situation, the audit authority may order it to make corrections, circulate a notice of criticism and give it a warning. If the entity under audit refuses to make corrections, it shall be held legally accountable according to the law.…………附：Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China (2021)