推荐访问:WWW.86148.COM 站内查询:
设为首页 加入收藏 在线留言
 
网站首页 制报道 中国法律篇 财经法规篇 地方法规篇 国际条约篇 案例汇编 法律英文版 法制课堂 会员注册 联系我们 福建法学
 
您现在所在的位置:首页 >>法律英文版>>ACCOUNTING AFFAIRS >> 文章内容
Audit Regulations of the People's Republic of Chin
双击自动滚屏 文章来源:网上转载   发布者:admin   发布时间:2001-7-28   阅读:10143

 

1989.01.01
STATE COUNCIL OF CHINA
AUDIT REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA
(Promulgated 21 October 1988 by the State Council)
CONTENTS
CHAPTER I GENERAL PRINCIPLES
CHAPTER II AUDIT OFFICES AND AUDITORS
CHAPTER III PRINCIPAL TASKS OF AN AUDIT OFFICE
CHAPTER IV PRINCIPAL POWERS AND FUNCTIONS OF AN AUDIT OFFICE
CHAPTER V AUDIT WORK PROCEDURE
CHAPTER VI INTERNAL AUDITING
CHAPTER VII SOCIAL AUDITING
CHAPTER VIII LEGAL LIABILITY
CHAPTER IX SUPPLEMENTARY PRINCIPLES
CHAPTER I GENERAL PRINCIPLES
 @@ Article 1. These Regulations are formulated to improve the
audit  supervision  of  financial  income  and  expenditure  and
related  economic activities,  to  enforce financial and economic
law  and  discipline, to increase  economic  performance,  to
strengthen  overall control and administration and to ensure the
smooth implementation of the socialist modernisation programme.
 @@  Article  2.  The  State  shall  establish  audit offices to
implement an audit supervisory system.
 An  audit  office  shall undertake audit supervision of the various
people's government departments at an equivalent level to itself,
lower level people's  government  authorities,  State  finance
organs,  State-owned enterprises  and  institutional  units  and
other  State-funded  units to ascertain the authenticity, legality
and performance of their financial income and expenditure.
  @@  Article  3.  An  audit  office  shall  undertake  audit
supervision  in accordance  with  the  provisions  of State laws,
statutory regulations and policies.
 An  audit office shall exercise independent supervisory rights in
accordance with  the  law and no other administrative organ, social
group or individual shall be permitted to interfere.
 The  audit  conclusions and decisions of an audit office must be
implemented by the units under audit and the relevant personnel. If an
audit conclusion or  decision  involves another related unit, this
unit shall assist in the implementation process.
 @@  Article  4.  An  audit  office shall operate under a dual
leadership system.  It  shall  be  responsible to and shall submit
work reports to its equivalent level people's government authority
and superior level audit office. Priority shall be given to audit
work assigned by the leaders of its superior level audit office.
 @@  Article 5. An area under State audit jurisdiction where an audit
office has  yet  to establish an agency may, in accordance with
requirements,  establish  an  internal  audit  body  or  provide
auditors to implement an internal audit system.
  @@  Article  6.  Social  audit  organisations established in
accordance with the  law  may accept commissions to develop account
auditing and to provide consultancy services.
CHAPTER II AUDIT OFFICES AND AUDITORS
  @@  Article  7.  The  State Council shall establish an Audit
Administration. The  Audit  Administration  shall  be  the State's
supreme audit office and, under the leadership of the Premier of
the State Council, shall organise the  leadership of the entire
State's audit work and shall be responsible for audit mattes which come
within its audit scope.
 @@ Article 8. The various levels of people's governments at county
level  and  above  shall  establish  audit  offices.  Under  the
leadership of the provincial head, autonomous region chairman, mayor,
prefecture head, county head or district head respectively, and its
superior level audit office, a local audit office at any of the
various  levels  shall  organise the leadership  of  its  own
administrative  district's audit work and shall be responsible for
all audit matters which come within the audit scope of its own audit
office level.
 @@  Article  9.  An  audit  office  may,  in  line with work
requirements, establish an agency in a key district or department
to undertake audit supervision.
 @@  Article  10. The leaders of audit offices at the various levels
shall be appointed  or dismissed in accordance with the provisions
governing cadre administrative  jurisdiction.  The  appointment or
dismissal of persons in charge of local audit offices at the various
levels (including the leader and deputy leader) shall be subject
to prior approval by their superior level audit office.
 @@  Article  11.  Auditors  shall  conduct their auditing work in
accordance with  the law and shall be dedicated to their work, adhere
to principles, be objective and impartial, honest when performing
their official duty and maintain confidentiality.
 Auditors  shall  exercise  their functions and powers in accordance
with the law and shall receive the protection of the law. Retaliation
by any person is not all

[1] [2] [3]  下一页


【 字体: 打印本页 | 关闭窗口
 本文的地址是: http://86148.com/onews.asp?id=21257  转载请注明出处!
意见簿 | 联系我们 | 友情链接 | 标志说明 
合作联系:0591-28858502 网站合作联系 本站联系方式不接受法律咨询。
中国法律法规资讯网 版权所有 闽ICP备11010190号  制作:孤岩设计工作室

网络支持:哈唐网络科技有限公司
COPYRIGHT@2001-2018 WWW.86148.COM All RIGHTS RESERVED
www.86148.com www.Law114.cn www.86148.com.cn www.86148.cn