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Government Documents
Government Documents
UPDATED: December 13, 2006 NO.40 OCT.5, 2006
Audit Law of the People's Republic of China
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Article 16 The auditing organs shall carry out audit supervision over the budget implementation, final settlement of accounts as well as other government revenues and expenditures of all the other departments (including subordinate organs) at the same level and of the governments at lower levels.

Article 17 Under the leadership of the Premier of the State Council, the National Audit Office shall carry out audit supervision over the implementation of the central budget and other government revenues and expenditures, and hand in a report of audit results to the Premier.

Under the respective leadership of the governor of the province, chairman of the autonomous region, mayor, head of the county and head of the district as well as the leadership of the auditing organ at the next higher level, the local auditing organ at any level shall carry out audit supervision over the budget implementation and other government revenues and expenditures of the same level, and hand in a report of audit results to the people's government at the same level and the auditing organ at the next higher level.

Article 18 The National Audit Office shall carry out audit supervision over the financial revenues and expenditures of the Central Bank.

Auditing organs shall carry out audit supervision over the assets, liabilities, profits and losses of State-owned financial institutions.

Article 19 Auditing organs shall carry out audit supervision over the financial revenues and expenditures of public institutions of the State and other public organizations using fiscal capital.

Article 20 Auditing organs shall carry out audit supervision over the assets, liabilities, profits and losses of the State- owned enterprises.

Article 21 The audit supervision over the enterprises and financial institutions in which the State-owned assets play a controlling or leading role shall be formulated by the State Council.

Article 22 Auditing organs shall carry out audit supervision over the budget implementation and final settlement of accounts relating for the construction projects invested or mainly invested by the government.

Article 23 Auditing organs shall carry out audit supervision over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by the government department or by any other entity upon authorization of the government department.

Article 24 Auditing organs shall carry out audit supervision over the financial revenues and expenditures of projects with aids or loans offered by international organizations or governments of other countries.

Article 25 In accordance with the relative provision of the State, auditing organs shall carry out audit supervision over the principal responsible persons of the state organs and other entities under the audit supervision of the auditing organ for their performance of economic liabilities of government revenues and expenditures, financial revenues and expenditures, and other economic activities for their respective regions, departments or entities during their tenure of office.

Article 26 Other than the audit matters as prescribed in this Law, auditing organs shall, in the light of the provisions prescribed in this Law as well as relative laws and administrative regulations, carry out audit supervision over the matters that should be audited by auditing organs as formulated in other laws or administrative regulations.

Article 27 For particular matters relating to the State revenues and expenditures, auditing organs shall have the power to make special audit investigations to relevant regions, departments or entities, and shall hand in a report about the audit investigation results to the people's governments at the same levels and the auditing organs at the next higher levels.

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