Regulations of Shenzhen Special
Economic
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Zone on Auditing Supervision
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(Adopted
at the Fifth Meeting of the Standing Committee of the Third
Shenzhen Municipal People'
s Congress on February 23, 2001.)
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Chapter
I General Provisions
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Article
1 In order to strengthen auditing
supervision, maintain financial and economic order, protect the
use, security and benefits of public assets, and promote the
building-up of an honest and clean government, these
regulations
are hereby formulated according to the Law of the People's
Republic of China on Auditing,
and other relevant laws and
administrative regulations, combining specific conditions of
Shenzhen
Special Economic Zone. |
Article
2 Auditing
authorities of the municipality and all districts shall exercise
the function of supervision
over auditing according to law.
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Auditing
departments may set up governmental investment Auditing
authorities and other special Auditing
authorities and assign
Auditing authorities to the relevant departments or town or
subdistrict
offices.
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Article
3 Auditing
authorities shall implement the supervision over auditing on the
following matters:
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(1)
Financial income and expense of the people's governments at
various levels and their departments
and relevant units;
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(2)
Financial income and expense of government agencies, political
and party organizations, and
social organizations that have
direct relations of budgetary allocation or fund allocation with
financial departments of the people's governments at the same
levels;
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(3)
Financial income and expense of state-owned financial
organizations, enterprises, and institutions;
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(4)
Financial income and expense of collectivity enterprises whose
assets concern the social public
benefits;
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(5)
Financial income and expense of social commonweal and public
assets;
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(6)
Financial income and expense that shall be subject to the
auditing supervision as provided by
the people's governments at
the same levels; and
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(7)
Other financial and financing income and expense that shall be
subject to the auditing supervision
according to law.
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Article
4 Auditing
authorities shall exercise the auditing supervision power
independently, and shall not
be intervened by other
administrative authorities, social authorities, and individuals.
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The
audited units, relevant units, and individuals must execute the
audit decision made by the Auditing
authorities.
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Article
5 Auditing
authorities of the municipality and all districts shall take
charge of the auditing work
within their respective
administration areas, under the guidance of the mayor, district
heads and
leaders at the next higher auditing authorities.
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Auditing
authorities of the municipality and all districts shall answer
for the people's governments
at the same levels and the next
higher auditing authorities and report the work to them. The
auditing
business mainly depends on the leading of the next
higher auditing authorities.
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Article
6 The outlay
needed by auditing authorities of the municipality and all
districts for exercising
duties shall be listed in the budgets
at the same levels separately, and shall be guaranteed by the
people's governments at the same levels.
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Article
7 Auditing
authorities may engage personnel with professional knowledge
related to the auditing proceedings
to take part in the auditing
work.
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Article
8 Auditing
authorities shall determine the auditing jurisdiction range
according to the financial
and financing affiliation of audited
units or the relation of assets supervision and administration.
If the auditing jurisdiction range cannot be determined
according to the financial and financing affiliation
of audited
units or the relation of assets supervision and administration,
the auditing shall be
governed by auditing authorities in the
places of registration of audited units or in the localities of
main assets.
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If
there are disputes between auditing authorities on the auditing
jurisdiction range, the range
shall be determined by their
common next higher auditing organization.
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Chapter
II Financing Auditing and Supervision
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Article
9 Auditing
authorities shall supervise the auditing of all departments at
the same levels (including
units directly under them) and the
next lower people's government on the enforcement of budget and
final accounts, and the use and administration of funds beyond
the budget.
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Article
10 Auditing
authorities shall audit the information on the budgetary
enforcement and other financial
income and expense at the same
levels upon the annual closing of every budget, and shall raise
the auditing result reports to the people's governments at the
same levels and the next higher levels.
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Article
11 Auditing
authorities shall make the auditing evaluation on the budgetary
enforcement at the same
levels, raise handling opinions and
improving proposal, and supervise and urge financial and
taxation
departments and other relevant departments to make
corrections for problems existing in the course of the budgetary
enforcement.
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Article
12 Auditing
authorities shall bring forward working reports on auditing of
financial income and expense
of the last fiscal year, and
correction on significant problems raised by the auditing
reports
of the last fiscal year to the standing committees of
people's congresses at the same levels according to the
arrangement of the standing committees of the people's
congresses at the same levels, under the entrustment
of the
people's governments at the same levels.
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Article
13 Auditing
authorities shall strengthen the auditing on performance of all
departments at the same
levels.
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The
auditing on performance as referred herein shall mean the
special audit acts as following: Auditing
authorities examine
the economic, efficiency, and effect degree reached by the use
of financial
funds in the course of exercising duties, make
analysis and evaluation, and raise opinions on improvement based
on the auditing on the truthfulness and validity of financial
income and expense and corresponding
economic activities of all
departments of the people's governments.
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Article
14 When carrying out the auditing
on performance, Auditing authorities shall make quantitative and
qualitative analysis and comparison by means of horizontal and
vertical methods and make auditing judgment based
on the
efficiency, effect, potency, environment, and cost. |
Article
15 Auditing
authorities shall bring forward the performance auditing reports
to the people's governments
at the same levels and the next
higher auditing authorities in the forth quarter of each year,
and shall report the performance auditing work to the standing
committees of people's congresses at the same levels
under the
entrustment of the people's governments at the same levels.
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Article
16 The relevant departments of
people's governments shall compile and determine the
organizational
setup and personnel arrangement according to the
review opinions of the standing committees of people's
congresses at the same levels on the performance auditing
reports. |
Chapter
III Auditing Supervision over State-owned Financial Institute,
Enterprise and Government-sponsored
Organization
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Article
17 Auditing
authorities shall supervise the auditing on assets, liabilities,
profits, and losses of
the following state-owned financial
organizations:
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(1)
State-owned commercial banks;
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(2)
State-owned non-banking financial organizations; and
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(3)
Banks and non-banking financial organizations whose state-owned
assets occupy the holding or
leading position.
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When
auditing the aforesaid financial organizations, auditing
authorities shall evaluate the internal
management and control
system of financial organizations.
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Article
18 Auditing
authorities shall supervise the auditing on assets, liabilities,
profits, and losses of
the following enterprises:
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(1)
State-owned enterprises;
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(2)
Enterprises whose state-owned assets occupy the holding or
leading position; and
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(3)
Collectivity enterprises whose assets concern the social public
benefits.
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Article
19 Auditing
authorities shall supervise the auditing on enterprises and
organizations whose state-owned
assets occupy the holding or
leading position and that were established out of the territory
of
this country.
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Article
20 Auditing
authorities shall supervise the auditing on the operation,
profits, and losses of state-owned
assets of financial
organizations and enterprises whose state-owned assets do not
occupy the holding
or leading position.
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Article
21 The main
contents of the supervision of auditing authorities over the
auditing of financial income
and expense of state-owned
financial organizations and enterprises shall be as follows:
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(1)
Assets, liabilities, owner's benefits, profits, and losses;
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(2)
Income, cost, profit and its distribution and use;
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(3)
Information on state-owned assets;
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(4)
External investment;
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(5)
Appreciation and inflation certified of assets;
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(6)
Formulating and enforcement of internal control system;
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(7)
Payment of taxes and fees according to law; and
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(8)
Other proceedings as stipulated by laws and regulations.
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Article
22 The main
contents of supervision of auditing authorities over the
auditing on financial income
and expense of institutions that
have direct relations of budgetary payment, and allocation with
the financial departments at the same levels are as follows:
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(1)
Use of funds;
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(2)
Information on institutional income, production and operation
income;
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(3)
Information on income and expense of funds beyond the budget;
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(4)
The use and management of balance of income and expense of
budgetary outlay and special funds;
and
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(5)
Other proceedings as provided by laws and regulations.
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Article
23 Annual
operation reports of state-owned assets submitted by the
state-owned assets operation authorities
of the municipality and
all districts to the state-owned assets administration
authorities shall
be audited by auditing authorities at the same
levels.
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Chapter
IV Auditing Supervision over Investment Projects
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Article
24 Auditing
authorities shall supervise the auditing of the budgetary
enforcement and final accounts
of the infrastructure
construction projects and technological reform projects
(hereinafter referred
to as the "investment projects")
under the following assets investment or financing:
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(1)
Financial funds;
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(2)
Social commonweal assets;
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(3)
Capital and funds that are administered by the government
agencies and by social organizations
under the entrustment of
the people's governments;
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(4)
State-owned assets administered and used by enterprises and
institutions;
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(5)
Self-raising funds or bank loans by state-owned enterprises and
institutions; and
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(6)
Other state-owned assets.
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Article
25 The main
contents of the auditing supervision of auditing authorities
over the investment projects
shall be as follows:
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(1)
Information on invitation to bid and bidding;
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(2)
Information on the resource, management, and use of funds;
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(3)
Information on the budgetary enforcement;
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(4)
Information on the completion final accounts and assets
transfer;
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(5)
Information on investment benefits; and
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(6)
Other proceedings as provided by laws and regulations.
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Article
26 Financial
income and expense of units of construction, design,
supervision, purchase, and so on
directly related to investment
projects shall be subject to the auditing supervision of
auditing
authorities.
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Article
27 Auditing
opinion statements provided and auditing decision made by
auditing organization on the
completion final accounts of
investment projects shall be as the legal basis of the financial
settlement
and transfer of state-owned assets upon the
completion of investment projects, and shall have binding force
to building units, design units, and construction units.
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Article
28 Auditing authorities may
implement the whole process of auditing all key investment
projects at
the same levels if necessary. |
Chapter
V Auditing Supervision over Commonweal Assets
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Article
29 Auditing
authorities shall supervise the auditing on the financial income
and expense of the following
social security funds that are
administered by government agencies or social organizations or
other
organizations under the entrustment of the people's
government:
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(1)
Social insurance funds of endowment, unemployment, medical,
employment injury, and so on;
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(2)
Social salvation funds such as disaster-relief funds, salvation
funds, and poverty support funds;
and
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(3)
Social welfare funds.
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Auditing
authorities shall establish the regular auditing system for
social security funds.
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The
auditing results of auditing authorities on social security
funds shall be notified to the competent
or entrusting
departments and announced regularly.
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Article
30 Financial
income and expense of environmental protection funds, social
donation funds, and other
social funds and capital for public
benefit that are administered by government agencies or social
organizations or other organizations under the entrustment of
the people's government shall be subject to the
auditing
supervision of the auditing authorities.
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When
auditing the social funds and capital for public benefit,
auditing authorities shall submit
the comprehensive auditing
reports to the people's governments at the same levels. The
auditing
results on social donation funds shall be announced to
the public.
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Article
31 Auditing authorities shall
implement the auditing supervision over the financial income and
expense
of aids, loans, and donation projects from international
organizations and foreign governments according to law. |
When
implementing the auditing supervision as listed in the preceding
paragraph, auditing authorities
shall abide by the generally
accepted domestic and international accounting and auditing
criteria,
and shall audit the financial income and expense and
benefits in the course of raising, use, administration, and
repayment of domestic auxiliary funds. |
Chapter
VI Auditing Supervision over Economic Responsibility during
Tenure
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Article
32 Main
principals of social organizations and institutions that have
direct budgetary payment or
allocation relations with financial
departments at the same levels and government agencies
(hereinafter
referred to as the "main principals")
shall be subject to economic responsibility auditing during the
tenure of their office if they no longer hold the original
positions due to dismissal, resignation,
retirement, and so on.
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The
economic responsibility auditing during the tenure of the office
of the main principals shall
be implemented by Auditing
authorities upon the application of departments that administer
these
main principals.
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Article
33 Auditing
authorities shall implement the economic responsibility auditing
during the tenure of
the main principals' office based on the
truthfulness, validity, and benefit of financial and financing
income and expense of departments or units of the main
principals, so as to distinguish charging responsibilities
and
direct responsibilities borne by main principals in economic
activities of their departments
or units, and make objective
evaluation and submit the auditing result reports.
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Article
34 Auditing result reports
provided by auditing authorities on the incumbency economic
responsibility
auditing shall be as the legal basis of
examining, appointing, dismissing, awarding, or punishing main
principals. |
Article
35 The
incumbency economic responsibility auditing on legal
representatives of state-owned enterprises
and government
investment projects shall be handled according to the relevant
laws and regulations.
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Chapter
VII Supervision over Internal and Social Auditing
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Article 36
All departments of the people's
governments and state-owned financial organizations and
institutions
shall establish and strengthen the internal
auditing system. |
Auditing
authorities shall guide and supervise the operation of the
internal auditing.
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Article
37 The
internal auditing authorities and internal auditing personnel
shall exercise the internal auditing
authorities independently
according to law and shall be protected by laws.
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Article
38 Auditing
authorities shall supervise the auditing quality of social
auditing authorities according
to the relevant laws and
administrative regulations.
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Auditing
authorities shall supervise and examine whether certified
documents provided by social
auditing authorities for the assets
evaluation, capital assessment, certificate assessment, budget
and final accounts of projects, tax agency, accounting,
auditing, and so on are true and valid.
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Article
39 When, in
the course of auditing, finding that certified documents
provided by the social Auditing
authorities are not true or
illegal, auditing authorities shall investigate and verify them
according
to the relevant laws and regulations, and handle them
appropriately.
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Chapter
VIII Power of Auditing Authority
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Article
40 When
auditing authorities implement the auditing supervision, the
audited units shall provide the
following materials, and
information according to the time limit and requirements as
provided by
the auditing authorities:
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(1)
Information on accounts set up by audited units in banks and
non-banking financial organizations;
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(2)
The financial statements of the financial or financing income
and expense;
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(3)
Auditing reports issued by the internal auditing authorities and
certified documents provided
by the social Auditing authorities;
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(4)
Computer application system materials related to the financial
or financing income and expense;
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(5)
Laws and regulations related to the auditing proceedings and the
relevant materials; and
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(6)
Other materials related to the financial or financing income and
expense.
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Article
41 When
implementing the auditing, auditing authorities shall have the
right to examine the accounting
vouchers, accounting books,
accounting statements, and other materials and assets related to
the
financial or financing income and expense of the audited
units, and the audited units shall not refuse.
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Article
42 When
implementing the auditing, auditing authorities shall have the
right to investigate the relevant
issues related to the auditing
proceedings. The relevant units and individuals shall support
and
assist auditing authorities, reflect information according
to facts, and provide the relevant certified documents.
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When
inquiring about deposits of the audited units in financial
organizations, auditing authorities
shall hold the inquiry
notice signed by main principals of auditing authorities. The
relevant financial
organizations shall assist the enforcement.
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Article 43
Auditing authorities shall have the right to adopt measures to
obtain the evidence if they consider
that the audited units
possibly transfer, conceal, alter, or destroy accounting
vouchers, accounting
books, accounting statements and other
materials related to other financial or financing income and
expense. If necessary, they shall have the right to temporarily
seal up the accounting books and materials
related to the
financial or financing income and expense in violation of the
relevant provisions
of this country of audited units upon
approval of principals of auditing authorities.
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If
discovering that audited units transfer or conceal assets
obtained in violation of the relevant
provisions of this country
or are processing acts of financial or financing income and
expense
in violation of the relevant provisions of this country,
Auditing authorities shall have the right to deter them.
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Article 44
Auditing units shall have the right to raise suggestions on
issues related to the financial or
financing income and expense.
The relevant departments and units shall handle them in time
according
to law, and shall notify the handling results to the
auditing authorities in writing.
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If
auditing authorities find that audited units or the relevant
responsible personnel are suspected
of being involved in crimes
in the course of auditing, they shall transfer them to the
judicial
authorities in time. Judicial authorities shall handle
them in time according to law, and shall notify the handling
results to the auditing authorities in writing.
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Article 45
Auditing authorities shall have the right to implement special
auditing investigation on specific
proceedings related to the
finance or financing income and expense, and the audited units
and departments
shall not refuse.
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Article 46
Auditing authorities shall regularly examine the enforcement and
handling of the auditing opinions
and decision. The examination
information shall be reported to the people's governments at the
same levels and the next higher auditing authorities, and shall
be subject to the supervision of the standing committees
of
people's congresses at the same levels.
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Article 47
After the ending of auditing, auditing authorities shall report
the auditing results to the people's
governments or announce
them to the public.
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Chapter
IX Legal Responsibilities
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Article 48
In the case that the people's governments at the same levels and
the lower levels with financial
income and expense acts in
violation of budget or the relevant provisions of this country,
auditing
authorities shall handle the illegally obtained assets
according to law based on different circumstances:
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(1)
Ordering them to turn in or pay financial income that shall be
turned in or paid within a specified
time limit;
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(2)
Ordering them to return the infringed state-owned assets within
a specified time limit;
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(3)
Ordering them to return the illegal gains within a specified
time limit;
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(4)
Ordering them to offset or adjust the relevant accounts; or
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(5)
Adopting other correction measures.
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Article 49
If the audited units have committed acts of financial income and
expense in violation of the relevant
provisions of this country,
auditing authorities shall dispose of their illegally obtained
assets
and may impose warnings, circular criticism, confiscation
of illegal gains, or fines to audited units according
to Article
53 of the Implementing Regulations of the Law of the People's
Republic of China on Auditing.
They may raise proposal on
imposing administrative sanctions or disciplinary sanctions on
the relevant
responsible persons.
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Article 50 Audited
units that refuse to provide materials related to the auditing
proceedings or delay the
providing of such materials, or refuse
or hinder the examination shall be prosecuted for liabilities by
auditing authorities according to Article 49 of the Implementing
Regulations of the Law of the People's
Republic of China on
Auditing.
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Article 51
In the case that audited units that transfer, conceal, alter, or
destroy accounting vouchers, accounting
books, accounting
statements, and other materials related to the financial or
financing income
and expense, or transfer or conceal illegally
obtained assets shall be handled by auditing authorities
according to Article 50 and Article 51 of the Implementing
Regulations of the Law of the People's Republic
of China on
Auditing.
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Article 52 Any
unit or individual who retaliates or frames auditing personnel
shall be handled by the relevant
department; if his acts
constitute a crime, he shall be prosecuted for criminal
liability according
to law.
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Article 53
Auditing personnel who abuse their authorities, practice
favoritism, neglect their duties, or accept
bribes shall be
prosecuted for their criminal liabilities if they commit a crime
or crimes, or
shall be subject to administrative sanctions
according to law if they do not commit a crime.
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Money
and articles obtained by accounting personnel illegally shall be
captured, confiscated, or
returned upon order according to law.
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Article 54
If audited units do not comply with specific administrative acts
of the auditing authorities, they
may apply for auditing reviews
to the next higher Auditing authorities or the people's
governments
at the same levels within 60 days upon the date of
knowing the specific administrative acts. If they do not comply
with the auditing review decision, they may institute
proceedings to the people's courts within
15 days upon the
receipt of the auditing review decision.
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Chapter
X Supplementary Provisions
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Article 55
Duties, power, procedures, legal liability, and so on that are
not stipulated by these regulations
shall be exercised according
to the Law of the People's Republic of China on Auditing and
other
relevant laws and regulations.
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Article 56
The people's government of the municipality may formulate the
implementing rules according to these
regulations.
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Article
57 These regulations shall take
effect as of June 1, 2001. |