審計(jì)監(jiān)督中英文對(duì)照外文翻譯文獻(xiàn)

中英文對(duì)照外文翻譯文獻(xiàn)(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(jì)監(jiān)督的法律框架審計(jì)監(jiān)督的法律體系是中國經(jīng)濟(jì)法的重要組成部分。審計(jì)法頒布于1994年8月31日，它的主要作用是提高國家審計(jì)監(jiān)督，維護(hù)國家財(cái)政經(jīng)濟(jì)秩序，促進(jìn)廉潔政府的建設(shè)，維護(hù)穩(wěn)定的、健康的國家經(jīng)濟(jì)，使其長(zhǎng)期穩(wěn)定發(fā)展。審計(jì)法是由總則，審計(jì)機(jī)構(gòu)、審計(jì)工作人員、審計(jì)機(jī)構(gòu)的責(zé)任、審計(jì)機(jī)構(gòu)的權(quán)力和職能、審計(jì)程序，審計(jì)程序，法律責(zé)任和附則構(gòu)成。該法明確規(guī)定，財(cái)政收入各部門，國務(wù)院和支出，地方各級(jí)人民各級(jí)政府和他們的業(yè)務(wù)部門，財(cái)政收入和國有金融機(jī)構(gòu)，企業(yè)，事業(yè)單位的支出，以及財(cái)政收入和支出以及財(cái)政收入和支出本法規(guī)定應(yīng)當(dāng)受到審計(jì)，應(yīng)當(dāng)接受審計(jì)監(jiān)督，依照本法的規(guī)定。除了國家審計(jì)制度，在中國也有內(nèi)部審計(jì)制度和社會(huì)審計(jì)制度。前者內(nèi)部審計(jì)制度是由各個(gè)職能部門，國務(wù)院成立，地方各級(jí)人民代表，各級(jí)國有金融機(jī)構(gòu)，企事業(yè)單位和權(quán)力機(jī)構(gòu);后者是審計(jì)系統(tǒng)由社會(huì)獨(dú)立審計(jì)機(jī)構(gòu)開展審計(jì)監(jiān)督職能。為了保證審計(jì)工作的權(quán)威性和有效性，依照本法，都需要人們的各級(jí)政府提交關(guān)于預(yù)算執(zhí)行和其他財(cái)政收支的年度審計(jì)工作報(bào)告，人大在其各自級(jí)別行使權(quán)力。1.審計(jì)機(jī)關(guān)和審計(jì)人員國務(wù)院和地方各級(jí)人民政府縣級(jí)以上的機(jī)關(guān)審計(jì)確定的主管部門。第七條國務(wù)院設(shè)立審計(jì)署，在國務(wù)院總理領(lǐng)導(dǎo)下，負(fù)責(zé)所有全國審計(jì)工作的。審計(jì)長(zhǎng)應(yīng)為國家審計(jì)署的行政首長(zhǎng)。直屬中央省級(jí)，自治區(qū)，直轄市的人民政府的審計(jì)機(jī)關(guān)，慕尼黑權(quán)力機(jī)構(gòu)設(shè)區(qū)的市，自治州，縣，自治縣，市，不設(shè)區(qū)的主管審計(jì)工作在各自行政各省省長(zhǎng)的各個(gè)領(lǐng)導(dǎo)下的地區(qū)，自治區(qū)，自治州負(fù)責(zé)人，各縣領(lǐng)導(dǎo)或區(qū)長(zhǎng)的分別，以及審計(jì)機(jī)構(gòu)的下一個(gè)更高層次的領(lǐng)導(dǎo)下的主席。各級(jí)地方審計(jì)機(jī)關(guān)的負(fù)責(zé)權(quán)利并處在同一水平，他們的工作對(duì)人民的政府的經(jīng)濟(jì)負(fù)責(zé)，并在一級(jí)審計(jì)機(jī)關(guān)報(bào)告。審計(jì)業(yè)務(wù)更高一層次上講應(yīng)主要在上級(jí)審計(jì)機(jī)關(guān)的領(lǐng)導(dǎo)下安排有序的進(jìn)行。審計(jì)機(jī)關(guān)可以與工作要求同步進(jìn)行，派遣其特別審計(jì)師在其管轄范圍內(nèi)的地方或部門。特別審計(jì)師應(yīng)當(dāng)按照他/她的辦公室審核的授權(quán)，依照政府及監(jiān)管機(jī)構(gòu)制定的財(cái)經(jīng)制度進(jìn)行審計(jì)工作并承擔(dān)相應(yīng)的責(zé)任。審計(jì)機(jī)關(guān)應(yīng)當(dāng)依照有關(guān)財(cái)經(jīng)法律法規(guī)，沒有任何其他行政機(jī)關(guān)，社會(huì)團(tuán)體和個(gè)人不得被允許行使干預(yù)獨(dú)立的審計(jì)監(jiān)督權(quán)，以保證審計(jì)監(jiān)督的獨(dú)立性。行使審計(jì)辦公室權(quán)力依照法律，應(yīng)得到法律的保護(hù)。審計(jì)人員辦理審計(jì)事項(xiàng)，審計(jì)機(jī)關(guān)和審計(jì)人員執(zhí)行公務(wù)時(shí)，必須公平公正的和客觀的，實(shí)事求是的，誠實(shí)的進(jìn)行審計(jì)監(jiān)督，與此同時(shí)他們還應(yīng)保持審計(jì)工作的機(jī)密性。2.責(zé)任審計(jì)的審計(jì)范圍的辦公室各級(jí)審計(jì)機(jī)關(guān)應(yīng)當(dāng)對(duì)在以下項(xiàng)目審計(jì)監(jiān)督：----各部門在同等水平（包括直屬單位等部門），并在財(cái)務(wù)預(yù)算執(zhí)行情況和年度財(cái)務(wù)決算下級(jí)政府部門，進(jìn)行管理和使用非預(yù)算資金;----資產(chǎn)，負(fù)債，損失和國有金融機(jī)構(gòu)的利潤(rùn);----財(cái)政收入和政府機(jī)構(gòu)的開支;----資產(chǎn)，負(fù)債，損失和國有企??業(yè)的利潤(rùn);----國有企業(yè)發(fā)揮其在國民經(jīng)濟(jì)和各種實(shí)際民生問題中的重要作用，其中國有企業(yè)收到過多的財(cái)政補(bǔ)貼或國有企業(yè)收取數(shù)額較大的損失，以及國有企業(yè)由國家會(huì)議指定的和地方人民政府處在同等水平;----企業(yè)中的國有資產(chǎn)處于專有和首要的地位;----審計(jì)預(yù)算執(zhí)行情況和國家建設(shè)項(xiàng)目決算情況;----有關(guān)社會(huì)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(huì)組織管理的其他有關(guān)基金的資金