中英文對照外文翻譯文獻(文檔含英文原文和中文翻譯)原文:TheLegalFrameworkofAuditSupervisionChineseLegalSystem&CurrentLegalReform.(Jan1999).Thelegalsystemof

auditsupervision

isanimportantpartofChineseeconomiclaw.TheAuditingLawwaspromulgatedon31August1994inordertoimproveState

auditsupervision,tomaintainthefinancialandeconomicorderoftheState,topromotethebuildingofacorruption-freegovernment,andtosafeguardthestable,healthyandcontinuousdevelopmentofthenationaleconomy.TheAuditingLawiscomposedofgeneralprinciples,auditingof_ficesandauditors,dutiesofanauditingoffice,powersandfunctionsofanauditingoffice,auditingprocedure,legalliabilityandsupplementaryprinciples.ThisLawexplicitlystipulatesthatthefiscalrevenueandexpenditureofvariousdepartmentsoftheStateCouncil,localpeople'sgovernmentsatalllevelsandtheirbusinessdepartments,thefinancialincomeandexpenditureofState-ownedfinanceorgans,enterprisesandinstitutionalunits,aswellasfiscalrevenueandexpenditureandfinancialincomeandexpenditurewhichshouldbesubjecttoauditingasstipulatedbythisLaw,shallbesubjectto

auditsupervision

inaccordancewiththeprovisionsofthisLaw.Otherthanthenationalauditingsystem,therearealsointernalauditingsystemandsocialauditingsysteminChina.TheformerinternalauditingsystemwasestablishedbyvariousdepartmentsoftheStateCouncil,localpeople'sgovermnentsatalllevels,state-ownedfinancialinstitutions,enterprisesandinstitutions;thelatteristheauditingsystembywhichthesocialindependentauditinginstitutionscarryout

auditsupervision.Inordertoensuretheauthorityandeffectivenessoftheauditingworks,accordingtothisLaw,people'sgovernmentsatalllevelsarerequiredtosubmitannual

audit

workreportsonbudgetimplementationandotherfiscalrevenueandexpendituretothepeople'scongressattheirrespectivelevels.1.AuditingofficesandauditorsTheStateCouncilandlocalpeople'sgovernmentsabovecountylevelshallestablishauditingadministrations.TheStateCouncilshallestablishanAuditingAdministration,undertheleadershipofthePremieroftheStateCouncil,beinchargeofallofthe

audit

workthroughoutthecountry.Theauditor-GeneralshallbetheadministrativeleaderofthenationalauditingAdministration.Auditingofficesofthepeople'sgovernmentsofprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernment,municipalitiesdividedintodistricts,autonomousprefectures,counties,autonomouscounties,citiesnotdividedintodistrictsshallbeinchargeofthe

audit

workwithintheirrespectiveadministrativeareasundertherespectiveleadershipofgovernorsofprovinces,chairmenofautonomousregions,prefectureheads,counties'headordistrictheadsrespectively,aswellasundertheleadershipof

audit

institutionsatthenexthigherlevels.Thevariouslevelsofthelocalauditingofficesshallberesponsibletoandreporttheirworktothepeople'sgovernmentatthesamelevelandtotheauditingofficeatthenexthigherlevel.Audit

operationsshallbeundertakenprimarilyundertheleadershipoftheauditingofficesatthenexthigherlevel.Anauditingofficemay,inlinewithworkrequirements,senditsspecialauditorstoplacesordepartmentswithinitsjurisdiction.Aspecialauditorshall,accordingtotheauthorisationofhis/herauditingoffice,undertakeauditingworkinaccordancewiththelaw.Anauditingofficeshallexerciseindependent

auditsupervision

rightsinaccordancewiththelawandnootheradministrativeorgan,socialgrouporindividualshallbepermittedtointerfere.Auditorsexercisetheirpowersofofficeinaccordancewiththelawandshallreceivetheprotectionofthelaw.Inhandling

audit

matters,auditingofficesandauditorsshallbeobjectiveandimpersonal,practicalandrealistic,andhonestwhenperformingtheirofficialduties,andtheyshallmaintainconfidentiality.2.DutiesofauditingofficescopeofauditingTheauditingofficesatvariouslevelsshallconduct

auditsupervision

overthefollowingitems:----Thevariousdepartmentsattheequivalentlevel(includingunitsdirectlyundersuchdepartments)andlowerlevelgovernmentauthoritiesonfinancialbudgetimplementationandfinalfinancialaccounts,aswellastheadministrationanduseofnon-budgetaryfunds;----Assets,liabilities,lossesandprofitsofState-ownedfinancialinstitutions;----Financialincomeandexpenditureofgovernmentinstitutions;----Assets,liabilities,lossesandprofitsofState-ownedenterprises;----State-ownedenterpriseswhichplayanimportantroleinthenationaleconomyandthepeople'slivelihood,State-ownedenterpriseswhichreceiveexcessivefinancialallowancesorwhichincurarelativelylargeamountoflosses,andState-ownedenterprisesdesignatedbytheStateCouncilandthelocalpeople'sgovernmentattheequivalentlevel;----EnterprisesinwhichStateassetscompriseaproprietaryorprimeposition;----BudgetimplementationandfinalaccountsofStateconstructionprojects;----Financialincomeandexpenditurerelatingtosocialwelfarefundsandfinancialresourcesfrompublicdonations,aswellasotherrelevantfundswhicharemanagedbygovernmentdepartmentsandthesocialorganisationsentrustedbygovernmentauthorities;----Othermatterswhichrequireauditingbyauditingofficesinaccordancewiththeprovisionsofotherlawsandstatutoryregulations.Inaddition,theAuditingAdministrationshallconduct

auditsupervision

ofthefinancialincomeandexpenditureoftheCentralBank.3.Specific

audit

investigationAnauditingofficeshallhavetherighttoconductaspecial

audit

investigationofrelevantlocalgovernmentauthorities,departmentsorunitsonspecificmattersrelatingtoStatefiscalrevenuesandexpenditures,anaudit

investigationresultshallbereportedtothepeople'sgovernmentattheequivalentlevelandtothesuperiorlevelauditingoffice.4.Scopeof

audit

jurisdictionThescopeof

audit

jurisdictionshallbedeterminedbyauditingofficesatthevariouslevelsinaccordancewiththejurisdictionalframeworkofthefinancialaffairsorthestateasset

supervision

andmanagementoftheunittobeaudited.5.PowersofauditingofficeAnauditingofficeshall,----Havethepowertocompelaunitbeingauditedtosubmititsfiscalbudgetorfinancialincomeandexpenditureplans,budgetimplementationdetails,finalaccounts,finalreports,

audit

reportpreparedbyapublicauditingbodyandothermaterialsrelatingtofiscalrevenueandexpenditureorfinancialincomeandexpenditure,andthatUnitshallnotbepermittedtorefuse,delayormakefalsesubmission;----Inspecttheaccountingvouchers,accountbooks,accountingstatementsandothermaterialsandassetsrelatingtofiscalrevenueandexpenditureorfinancialincomeandexpenditure,oftheunitbeingaudited,andthatunitshallnotbepermittedtorefusetoprovidesuchaccess;----Investigatetherelevantunitorindividualinvolvedwithrespecttomattersrelatingtothe

audit

andshallobtainrelatedtestimonialmaterials.Theunitand/orindividualinvolvedwithmattersrelatingtoan

audit

shallsupportandassisttheauditingofficeinitsworkandshallreportthesituationaccuratelyandprovidetheauditingofficewithallrelevanttestimonialmaterials;----MakeastayrulinginacasewhereanactbyaunitbeingauditedwhichisinviolationofregulationsoftheStateonfiscalrevenueandexpenditureorfinancialincomeandexpenditureandifthestayprovesineffectual,subjecttoapprovalbythepersoninchargeoftheauditingofficeatcountylevelorabove,theauditingofficeshallhavethepowertonotifytherelevantfinancialdepartmentorcompetentdepartmenttotemporarilysuspendaccesstorelevantfundsdirectlyrelatingtotheactwhichisinviolationofthoseregulationsoftheState.Intheeventoftheaforesaidfundalreadyhavingbeenallocated,thatfundshallbetemporarilysuspendedfromuse;----Ifitisdeemedbyanauditingofficethattherulesofthesuperiorlevelcompetentdepartmentconcerningfiscalrevenueandexpenditureorfinancialincomeandexpenditureimplementedbytheunitbeingauditedareinconflictwiththeprovisionsoflawsandstatutoryregulations,theauditingofficeshallrequestthecompetentdepartmenttomakecorrection;ifsuchcorrectionisnotmadebythecompetentdepartment,theauditingofficeshallrequesttheauthoritywithpowertohandlethematterinaccordancewiththelaw;----Circulateanoticeofan

audit

resulttotherelevantgovernmentdepartmentsormaymakeapublicannouncementofan

audit

result.6.

Audit

procedureAnauditingofficeshallformanauditinggrouponthebasisofthematterfor

audit,clarifiedaccordingtotheaudit

projectplan,andshallsendan

audit

noticetotheunittobeauditedthreedayspriortothecommencementofthe

audit.Aunitbeingauditedshallco-operatewiththeworkoftheauditingofficeandshallprovidenecessaryconveniencetofacilitatetheworkoftheauditingoffice.Anauditorshallconductan

audit

Basedonmeanssuchasinspectionofaccountingvouchers,accountbooksandaccountingstatements,consultationofdocumentsandinformationrelatingtothematterfor

audit,examinationofcash,goodsandmarketablesecurities,andinvestigationofrelatedunitsandindividualsandtheacquisitionoftestimonialmaterial.Wheninvestigatingrelatedunitsandindividuals,anauditorshallproduceemploymentcredentialsandacopyofthe

audit

notice.Afteranauditinggrouphasconcludedan

audit,an

audit

reportshallbepresentedtotheauditingoffice.Theopinionoftheunitbeingauditedshallbesoughtregardingthe

audit

reportbeforesubmissionofthe

auditreporttotheauditingoffice.Theunitbeingauditedshallsubmitawrittenresponsetotheauditinggrouportotheauditingofficewithintendaysofreceivingthe

audit

report.Afteranauditingofficehasexaminedandapprovedan

audit

reportandmadeconclusionsconcerningtheaudit,an

audit

opinionshallbeprovided;inacasewhereanactinviolationofStateregulationsconcerningfiscalrevenueandexpenditureorfinancialincomeandexpenditurewhichneedstobehandledorpenalisedinaccordancewiththelaw,the

audit

decisionshallbemadewithinthescopeofstatutorypowers,orthehandlingandpenaltydecisionshallbeprovidedbytherelevantcompetentauthority.Withinthirtydaysofreceivingan

audit

report,an

audit

officeshalldeliveran

audit

opinionand

audit

decisiontotheunitwhichhasbeenauditedandrelevantunits.An

audit

decisionshalltakeeffectfromthedateonwhichitisdelivered.譯文:審計監督的法律框架審計監督的法律體系是中國經濟法的重要組成部分。審計法頒布于1994年8月31日，它的主要作用是提高國家審計監督，維護國家財政經濟秩序，促進廉潔政府的建設，維護穩定的、健康的國家經濟，使其長期穩定發展。審計法是由總則，審計機構、審計工作人員、審計機構的責任、審計機構的權力和職能、審計程序，審計程序，法律責任和附則構成。該法明確規定，財政收入各部門，國務院和支出，地方各級人民各級政府和他們的業務部門，財政收入和國有金融機構，企業，事業單位的支出，以及財政收入和支出以及財政收入和支出本法規定應當受到審計，應當接受審計監督，依照本法的規定。除了國家審計制度，在中國也有內部審計制度和社會審計制度。前者內部審計制度是由各個職能部門，國務院成立，地方各級人民代表，各級國有金融機構，企事業單位和權力機構;后者是審計系統由社會獨立審計機構開展審計監督職能。為了保證審計工作的權威性和有效性，依照本法，都需要人們的各級政府提交關于預算執行和其他財政收支的年度審計工作報告，人大在其各自級別行使權力。1.審計機關和審計人員國務院和地方各級人民政府縣級以上的機關審計確定的主管部門。第七條國務院設立審計署，在國務院總理領導下，負責所有全國審計工作的。審計長應為國家審計署的行政首長。直屬中央省級，自治區，直轄市的人民政府的審計機關，慕尼黑權力機構設區的市，自治州，縣，自治縣，市，不設區的主管審計工作在各自行政各省省長的各個領導下的地區，自治區，自治州負責人，各縣領導或區長的分別，以及審計機構的下一個更高層次的領導下的主席。各級地方審計機關的負責權利并處在同一水平，他們的工作對人民的政府的經濟負責，并在一級審計機關報告。審計業務更高一層次上講應主要在上級審計機關的領導下安排有序的進行。審計機關可以與工作要求同步進行，派遣其特別審計師在其管轄范圍內的地方或部門。特別審計師應當按照他/她的辦公室審核的授權，依照政府及監管機構制定的財經制度進行審計工作并承擔相應的責任。審計機關應當依照有關財經法律法規，沒有任何其他行政機關，社會團體和個人不得被允許行使干預獨立的審計監督權，以保證審計監督的獨立性。行使審計辦公室權力依照法律，應得到法律的保護。審計人員辦理審計事項，審計機關和審計人員執行公務時，必須公平公正的和客觀的，實事求是的，誠實的進行審計監督，與此同時他們還應保持審計工作的機密性。2.責任審計的審計范圍的辦公室各級審計機關應當對在以下項目審計監督：----各部門在同等水平（包括直屬單位等部門），并在財務預算執行情況和年度財務決算下級政府部門，進行管理和使用非預算資金;----資產，負債，損失和國有金融機構的利潤;----財政收入和政府機構的開支;----資產，負債，損失和國有企??業的利潤;----國有企業發揮其在國民經濟和各種實際民生問題中的重要作用，其中國有企業收到過多的財政補貼或國有企業收取數額較大的損失，以及國有企業由國家會議指定的和地方人民政府處在同等水平;----企業中的國有資產處于專有和首要的地位;----審計預算執行情況和國家建設項目決算情況;----有關社會福利基金和公眾捐款，以及哪些是由政府部門和政府主管部門委托的社會組織管理的其他有關基金的資金