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National Audit Office of the People’s Republic of China (中华人民共和国审计署)

(People's Daily Online)

14:41, August 22, 2012

People's Bank of China (中国人民银行)

National Audit Office of the People’s Republic of China is subordinated to the people’s governments as a part of the executive branch of the state. As the supreme audit institution of China and one ministry of the State Council, CNAO, directly under the leadership of the Premier, organizes and administers audit work of the whole country and reports its work to the State Council.

The basic duties and responsibilities of National Audit Office are: exercising national audit work; drawing up drafts of audit of laws and regulations as well as audit policies; auditing the budget implementation and other government revenues and expenditures at the corresponding levels; auditing budget implementation, final accounts and other government revenues and expenditures of the departments (including the units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels; auditing financial revenues and expenditures of the State institutions as well as other public institutions using government funds; auditing the financial revenues and expenditures of the Central Bank; financial revenues and expenditures in connection with the projects for which aid or loans are provided by international organizations or governments of other countries; submitting audit reports to the Premier; exercising the industrial audits, specific audits and audit investigation of the implementation of the national financial policies and macro - control measures, etc.






审计署的主要职责是:主管全国审计工作;起草审计法律法规草案,拟订审计政策; 直接审计中央财政预算执行情况和其他财政收支、中央各部门、事业单位及下属单位的财务收支、省级人民政府预算的执行情况和决算、中央银行的财务收支和中央金融机构的资产、负债和损益状况、国际组织和外国政府援助、贷款项目的财务收支等。向国务院总理提交中央预算执行情况的审计结果报告;组织实施对贯彻执行国家财经方针政策和宏观调控措施情况的行业审计、专项审计和审计调查。


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