审计监督中英文对照外文翻译文献

1、中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：TheLegalFrameworkofAuditSupervisionChineseLegalSystem&CurrentLegalReform.(Jan1999).ThelegalsystemofauditsupervisionisanimportantpartofChineseeconomiclaw.TheAuditingLawwaspromulgatedon31August1994inordertoimproveStateauditsupervision,tomaintainthefinancialandeconomicordero

2、ftheState,topromotethebuildingofacorruption-freegovernment,andtosafeguardthestable,healthyandcontinuousdevelopmentofthenationaleconomy.TheAuditingLawiscomposedofgeneralprinciples,auditingof_ficesandauditors,dutiesofanauditingoffice,powersandfunctionsofanauditingoffice,auditingprocedure,legalliabilit

3、yandsupplementaryprinciples.ThisLawexplicitlystipulatesthatthefiscalrevenueandexpenditureofvariousdepartmentsoftheStateCouncil,localpeoplesgovernmentsatalllevelsandtheirbusinessdepartments,thefinancialincomeandexpenditureofState-ownedfinanceorgans,enterprisesandinstitutionalunits,aswellasfiscalreven

4、ueandexpenditureandfinancialincomeandexpenditurewhichshouldbesubjecttoauditingasstipulatedbythisLaw,shallbesubjecttoauditsupervisioninaccordancewiththeprovisionsofthisLaw.Otherthanthenationalauditingsystem,therearealsointernalauditingsystemandsocialauditingsysteminChina.Theformerinternalauditingsyst

5、emwasestablishedbyvariousdepartmentsoftheStateCouncil,localpeoplesgovermnentsatalllevels,state-ownedfinancialinstitutions,enterprisesandinstitutions;thelatteristheauditingsystembywhichthesocialindependentauditinginstitutionscarryoutauditsupervision.Inordertoensuretheauthorityandeffectivenessoftheaud

6、itingworks,accordingtothisLaw,peoplesgovernmentsatalllevelsarerequiredtosubmitannualauditworkreportsonbudgetimplementationandotherfiscalrevenueandexpendituretothepeoplescongressattheirrespectivelevels.1. AuditingofficesandauditorsTheStateCouncilandlocalpeoplesgovernmentsabovecountylevelshallestablis

7、hauditingadministrations.TheStateCouncilshallestablishanAuditingAdministration,undertheleadershipofthePremieroftheStateCouncil,beinchargeofalloftheauditworkthroughoutthecountry.Theauditor-GeneralshallbetheadministrativeleaderofthenationalauditingAdministration.Auditingofficesofthepeoplesgovernmentso

8、fprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernment,municipalitiesdividedintodistricts,autonomousprefectures,counties,autonomouscounties,citiesnotdividedintodistrictsshallbeinchargeoftheauditworkwithintheirrespectiveadministrativeareasundertherespectiveleadershipofgovernorso

9、fprovinces,chairmenofautonomousregions,prefectureheads,countiesheadordistrictheadsrespectively,aswellasundertheleadershipofauditinstitutionsatthenexthigherlevels.Thevariouslevelsofthelocalauditingofficesshallberesponsibletoandreporttheirworktothepeoplesgovernmentatthesamelevelandtotheauditingofficea

10、tthenexthigherlevel.Auditoperationsshallbeundertakenprimarilyundertheleadershipoftheauditingofficesatthenexthigherlevel.Anauditingofficemay,inlinewithworkrequirements,senditsspecialauditorstoplacesordepartmentswithinitsjurisdiction.Aspecialauditorshall,accordingtotheauthorisationofhis/herauditingoff

11、ice,undertakeauditingworkinaccordancewiththelaw.Anauditingofficeshallexerciseindependentauditsupervisionrightsinaccordancewiththelawandnootheradministrativeorgan,socialgrouporindividualshallbepermittedtointerfere.Auditorsexercisetheirpowersofofficeinaccordancewiththelawandshallreceivetheprotectionof

12、thelaw.Inhandlingauditmatters,auditingofficesandauditorsshallbeobjectiveandimpersonal,practicalandrealistic,andhonestwhenperformingtheirofficialduties,andtheyshallmaintainconfidentiality.2. DutiesofauditingofficescopeofauditingTheauditingofficesatvariouslevelsshallconductauditsupervisionoverthefollo

13、wingitems:- -Thevariousdepartmentsattheequivalentlevel(includingunitsdirectlyundersuchdepartments)andlowerlevelgovernmentauthoritiesonfinancialbudgetimplementationandfinalfinancialaccounts,aswellastheadministrationanduseofnon-budgetaryfunds;- Assets,liabilities,lossesandprofitsofState-ownedfinancial

14、institutions;- -Financialincomeandexpenditureofgovernmentinstitutions;Assets,liabilities,lossesandprofitsofState-ownedenterprises;- -State-ownedenterpriseswhichplayanimportantroleinthenationaleconomyandthepeopleslivelihood,State-ownedenterpriseswhichreceiveexcessivefinancialallowancesorwhichincurare

15、lativelylargeamountoflosses,andState-ownedenterprisesdesignatedbytheStateCouncilandthelocalpeoplesgovernmentattheequivalentlevel;- -EnterprisesinwhichStateassetscompriseaproprietaryorprimeposition;- -BudgetimplementationandfinalaccountsofStateconstructionprojects;- -Financialincomeandexpenditurerela

16、tingtosocialwelfarefundsandfinancialresourcesfrompublicdonations,aswellasotherrelevantfundswhicharemanagedbygovernmentdepartmentsandthesocialorganisationsentrustedbygovernmentauthorities;- -Othermatterswhichrequireauditingbyauditingofficesinaccordancewiththeprovisionsofotherlawsandstatutoryregulatio

17、ns.Inaddition,theAuditingAdministrationshallconductauditsupervisionofthefinancialincomeandexpenditureoftheCentralBank.3. SpecificauditinvestigationAnauditingofficeshallhavetherighttoconductaspecialauditinvestigationofrelevantlocalgovernmentauthorities,departmentsorunitsonspecificmattersrelatingtoSta

18、tefiscalrevenuesandexpenditures,anauditinvestigationresultshallbereportedtothepeoplesgovernmentattheequivalentlevelandtothesuperiorlevelauditingoffice.4. ScopeofauditjurisdictionThescopeofauditjurisdictionshallbedeterminedbyauditingofficesatthevariouslevelsinaccordancewiththejurisdictionalframeworko

19、fthefinancialaffairsorthestateassetsupervisionandmanagementoftheunittobeaudited.5. PowersofauditingofficeAnauditingofficeshall,- -Havethepowertocompelaunitbeingauditedtosubmititsfiscalbudgetorfinancialincomeandexpenditureplans,budgetimplementationdetails,finalaccounts,finalreports,auditreportprepare

20、dbyapublicauditingbodyandothermaterialsrelatingtofiscalrevenueandexpenditureorfinancialincomeandexpenditure,andthatUnitshallnotbepermittedtorefuse,delayormakefalsesubmission;- -Inspecttheaccountingvouchers,accountbooks,accountingstatementsandothermaterialsandassetsrelatingtofiscalrevenueandexpenditu

21、reorfinancialincomeandexpenditure,oftheunitbeingaudited,andthatunitshallnotbepermittedtorefusetoprovidesuchaccess;- -Investigatetherelevantunitorindividualinvolvedwithrespecttomattersrelatingtotheauditandshallobtainrelatedtestimonialmaterials.Theunitand/orindividualinvolvedwithmattersrelatingtoanaud

22、itshallsupportandassisttheauditingofficeinitsworkandshallreportthesituationaccuratelyandprovidetheauditingofficewithallrelevanttestimonialmaterials;- -MakeastayrulinginacasewhereanactbyaunitbeingauditedwhichisinviolationofregulationsoftheStateonfiscalrevenueandexpenditureorfinancialincomeandexpendit

23、ureandifthestayprovesineffectual,subjecttoapprovalbythepersoninchargeoftheauditingofficeatcountylevelorabove,theauditingofficeshallhavethepowertonotifytherelevantfinancialdepartmentorcompetentdepartmenttotemporarilysuspendaccesstorelevantfundsdirectlyrelatingtotheactwhichisinviolationofthoseregulati

24、onsoftheState.Intheeventoftheaforesaidfundalreadyhavingbeenallocated,thatfundshallbetemporarilysuspendedfromuse;- -Ifitisdeemedbyanauditingofficethattherulesofthesuperiorlevelcompetentdepartmentconcerningfiscalrevenueandexpenditureorfinancialincomeandexpenditureimplementedbytheunitbeingauditedareinc

25、onflictwiththeprovisionsoflawsandstatutoryregulations,theauditingofficeshallrequestthecompetentdepartmenttomakecorrection;ifsuchcorrectionisnotmadebythecompetentdepartment,theauditingofficeshallrequesttheauthoritywithpowertohandlethematterinaccordancewiththelaw;- -Circulateanoticeofanauditresulttoth

26、erelevantgovernmentdepartmentsormaymakeapublicannouncementofanauditresult.6. AuditprocedureAnauditingofficeshallformanauditinggrouponthebasisofthematterforaudit,clarifiedaccordingtotheauditprojectplan,andshallsendanauditnoticetotheunittobeauditedthreedayspriortothecommencementoftheaudit.Aunitbeingau

27、ditedshallco-operatewiththeworkoftheauditingofficeandshallprovidenecessaryconveniencetofacilitatetheworkoftheauditingoffice.AnauditorshallconductanauditBasedonmeanssuchasinspectionofaccountingvouchers,accountbooksandaccountingstatements,consultationofdocumentsandinformationrelatingtothematterforaudi

28、t,examinationofcash,goodsandmarketablesecurities,andinvestigationofrelatedunitsandindividualsandtheacquisitionoftestimonialmaterial.Wheninvestigatingrelatedunitsandindividuals,anauditorshallproduceemploymentcredentialsandacopyoftheauditnotice.Afteranauditinggrouphasconcludedanaudit,anauditreportshal

29、lbepresentedtotheauditingoffice.Theopinionoftheunitbeingauditedshallbesoughtregardingtheauditreportbeforesubmissionoftheauditreporttotheauditingoffice.Theunitbeingauditedshallsubmitawrittenresponsetotheauditinggrouportotheauditingofficewithintendaysofreceivingtheauditreport.Afteranauditingofficehase

30、xaminedandapprovedanauditreportandmadeconclusionsconcerningtheaudit,anauditopinionshallbeprovided;inacasewhereanactinviolationofStateregulationsconcerningfiscalrevenueandexpenditureorfinancialincomeandexpenditurewhichneedstobehandledorpenalisedinaccordancewiththelaw,theauditdecisionshallbemadewithin

31、thescopeofstatutorypowers,orthehandlingandpenaltydecisionshallbeprovidedbytherelevantcompetentauthority.Withinthirtydaysofreceivinganauditreport,anauditofficeshalldeliveranauditopinionandauditdecisiontotheunitwhichhasbeenauditedandrelevantunits.Anauditdecisionshalltakeeffectfromthedateonwhichitisdel

32、ivered.译文：审计监督的法律框架审计监督的法律体系是中国经济法的重要组成部分。审计法颁布于1994年8月31日，它的主要作用是提高国家审计监督，维护国家财政经济秩序，促进廉洁政府的建设，维护稳定的、健康的国家经济，使其长期稳定发展。审计法是由总则，审计机构、审计工作人员、审计机构的责任、审计机构的权力和职能、审计程序，审计程序，法律责任和附则构成。该法明确规定，财政收入各部门，国务院和支出，地方各级人民各级政府和他们的业务部门，财政收入和国有金融机构，企业，事业单位的支出，以及财政收入和支出以及财政收入和支出本法规定应当受到审计，应当接受审计监督，依照本法的规定。除了国家审计制度，在中国

33、也有内部审计制度和社会审计制度。前者内部审计制度是由各个职能部门，国务院成立，地方各级人民代表，各级国有金融机构，企事业单位和权力机构；后者是审计系统由社会独立审计机构开展审计监督职能。为了保证审计工作的权威性和有效性，依照本法，都需要人们的各级政府提交关于预算执行和其他财政收支的年度审计工作报告，人大在其各自级别行使权力。1 .审计机关和审计人员国务院和地方各级人民政府县级以上的机关审计确定的主管部门。第七条国务院设立审计署，在国务院总理领导下，负责所有全国审计工作的。审计长应为国家审计署的行政首长。直属中央省级，自治区，直辖市的人民政府的审计机关，慕尼黑权力机构设区的市，自治州，县，自治县

34、，市，不设区的主管审计工作在各自行政各省省长的各个领导下的地区，自治区，自治州负责人，各县领导或区长的分别，以及审计机构的下一个更高层次的领导下的主席。各级地方审计机关的负责权利并处在同一水平，他们的工作对人民的政府的经济负责，并在一级审计机关报告。审计业务更高一层次上讲应主要在上级审计机关的领导下安排有序的进行。审计机关可以与工作要求同步进行，派遣其特别审计师在其管辖范围内的地方或部门。特别审计师应当按照他/她的办公室审核的授权，依照政府及监管机构制定的财经制度进行审计工作并承担相应的责任。审计机关应当依照有关财经法律法规，没有任何其他行政机关，社会团体和个人不得被允许行使干预独立的审计监督

35、权，以保证审计监督的独立性。行使审计办公室权力依照法律，应得到法律的保护。审计人员办理审计事项，审计机关和审计人员执行公务时，必须公平公正的和客观的，实事求是的，诚实的进行审计监督，与此同时他们还应保持审计工作的机密性。2 .责任审计的审计范围的办公室各级审计机关应当对在以下项目审计监督：- -各部门在同等水平（包括直属单位等部门）,并在财务预算执行情况和年度财务决算下级政府部门，进行管理和使用非预算资金；- -资产，负债，损失和国有金融机构的利润；- -财政收入和政府机构的开支；- -资产，负债，损失和国有企业的利润；- -国有企业发挥其在国民经济和各种实际民生问题中的重要作用，其中国有企业

36、收到过多的财政补贴或国有企业收取数额较大的损失，以及国有企业由国家会议指定的和地方人民政府处在同等水平；- -企业中的国有资产处于专有和首要的地位；- -审计预算执行情况和国家建设项目决算情况；- -有关社会福利基金和公众捐款，以及哪些是由政府部门和政府主管部门委托的社会组织管理的其他有关基金的资金财政收入与支出；- -这需要通过审计审计机关依照其他财经法律，法规的规定处理的审计的其他事项。止匕外，审计署应进行中央银行的财务收支，进行审计监督。3 .具体审计调查研究审计办公室有权进行对相关地方政府、部门，就有关国家财政收入和支出，并且审计调查结果应在同等水平，并在上报人民政府具体事项单位的专项审计调查权上级审计办公