Auditing Law of the People's Republic of China

Audit Law of the People's Republic of China (Adopted by the Ninth Session of the Standing Committee of the Eighth National People's Congress on August 31, 1994, promulgated by Order No.32 of the President of the People's Republic of China on August 31, 1994, and effective on January 1, 1995) Contents Chapter I General ProvisionsChapter II Auditing Organ and AuditorChapter III Duty of An Auditing OrganChapter IV Power of An Auditing OrganChapter V Procedure for AuditingChapter VI Legal LiabilityChapter VII Supplementary ProvisionsChapter I General Provisions Article 1Pursuant to the Constitution and for the purposes of strengthening the auditing supervision of the State, safeguarding the State's fiscal and economic order, promoting to keep government clean, and ensure the healthy development of the national economy, this Law is enacted. Article 2The State implements an auditing supervision system. The State Council and local people's governments at or above the county level shall set up auditing organs. The fiscal revenues and expenditures of all departments of the State Council and of local people's governments at all levels and their departments, the financial incomes and expenses of State-owned financial institutions, enterprises and undertakings, as well as other fiscal revenues and expenditures and financial incomes and expenses which shall be placed under auditing supervision pursuant to this Law, shall be subject to auditing supervision in accordance with the provisions of this Law. Auditing organs shall, according to law, to exercise auditing supervision in regard to the truthfulness, lawfulness and beneficial results of the fiscal revenues and expenditures or the financial incomes and expenses listed in the preceding paragraph. Article 3Auditing organs shall render auditing supervision in accordance with functions and powers and the procedures as provided by laws. Article 4The State Council and local people's governments at or above the county level shall each year submit reports of auditing work concluded by auditing organs on the implementation of budgets and other fiscal revenues and expenditures to the standing committees of the people's congresses at their respective levels. Article 5Auditing organs shall independently exercise the power of auditing supervision in accordance with the provisions of laws, and shall be subject to no interference from other administrative organs, social organizations or persons. Article 6Auditing organs and auditors shall be objective, impartial, practical and realistic, perform their official duties honestly, and keep secrets in dealing with auditing affairs. Chapter II Auditing Organ and Auditor Article 7The State Council sets up the Auditing Administration which takes charge of the national auditing work under the leadership of the Premier of the State Council. Auditor-General is the chief administrative officer of the Auditing Administration. Article 8Auditing organs of people's governments of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts and municipal districts are responsible for the auditing work in their administrative regions respectively under the leadership of governors, autonomous region chairmen, mayors, prefects, heads of counties or districts as well as the auditing organs at the next higher level. Article 9Local auditing organs at different levels are accountable to people's governments at their levels and to the auditing organs at the next higher level and make reports of their work, and their auditing works are guided mainly by the superior auditing organs. Article 10An auditing organ may, according to the need of its work, dispatch special auditors to the areas within its auditing dominion. A special auditor shall, based on the authorization by the auditing organ, perform the auditing work according to law. Article 11The needed funds for an auditing organ to do its duty shall be included into the fiscal budget and guaranteed by the people's government at its level. Article 12An auditor shall have the professional knowledge and vocational ability required to perform the auditing work he or she is engaged in. Article 13An auditor whose interests are related to the unit to be audited or the item to be audited shall withdraw from his or her post. Article 14An auditor has the obligation to keep secret over the state secrets and commercial secrets of the unit to be audited he or she gets familiar with in performing his or her duty. Article 15Auditors are subject to the protection by law in performing their duties according to law. No organization or individual may refuse or hinder auditors to perform their duties according to law, and may retaliate or revenge against the auditors. Persons responsible for auditing organs are appointed or dismissed in accordance with the official procedures. A person responsible for an auditing organ may not be arbitrarily dismissed under the conditions where the person responsible does not violate laws and neglect his or her duty or does not fail to meet the requirements for holding the position. Chapter III Duty of An Auditing Organ Article 16An auditing organ is to carry out auditing supervision over the implementation of the budget, final accounting of revenues and expenditures, and over the management and utilization of funds out of the budget of all departments at its level (including the directly subordinate units) and governments at its lower level. Article 17The Auditing Administration, under the leadership of the Premier of the State Council, is to carry out auditing supervision over the implementation of the central budget and submit reports of auditing conclusions to the Premier of the State Council. Local auditing organs at different levels, respectively under the leadership of governors, autonomous region chairmen, mayors, prefects, heads of counties or districts and the auditing organs at the next higher level, are to carry out auditing supervision over the implementation of the budget of their levels, and submit reports of auditing conclusions to people's governments at their levels and the auditing organs at the next higher level. Article 18The Auditing Administration is to carry out auditing supervision over the financial incomes and expenses of the central bank. Auditing organs are to carry out auditing supervision over assets, debts, losses and gains of the state-owned financial institutions. Article 19Auditing organs are to carry out auditing supervision over financial incomes and expenses of the state's undertakings. Article 20Auditing organs are to carry out auditing supervision over assets, debts, losses and gains of the state-owned enterprises. Article 21Auditing organs shall carry out planned and regular audits over the state-owned enterprises bearing vital significance to the national economy and the people's livelihood, over the state-owned enterprises which receive huge financial subsidy or incur large amount of losses, and over other state-owned enterprises as prescribed by the State Council or local people's governments at their levels. Article 22Auditing supervision over the enterprises with state-owned asset as the majority shares or with state-owned asset as the mainstream is to be prescribed by the State Council. Article 23Auditing organs are to carry out auditing supervision over the implementation of the budget and the final accounting of state construction projects. Article 24Auditing organs are to carry out auditing supervision over the financial incomes and expenses of social security funds, social donated funds and other relevant funds and capitals managed by governmental departments and social organizations as entrusted by governments. Article 25Auditing organs are to carry out auditing supervision over the financial incomes and expenses of projects funded by international organizations and foreign governmental assistance and loans. Article 26Except the auditing items as provided by this Law, auditing organs are to carry out auditing supervision in accordance with the provisions of this Law and relevant laws and administrative regulations over items which shall be audited by auditing organs as provided by other laws and administrative regulations. Article 27An auditing organ has the power to carry out specific auditing investigation into the related localities, departments and units on special items related to the state fiscal revenues and expenditures, and report the auditing investigation results to the people's government at its level and the auditing organ at the next higher level. Article 28An auditing organ shall determine its auditing dominion according to the fiscal and financial subordination relationship or the supervision and management relationship of the state-owned assets of an unit to be audited. In case of disputes over auditing dominion among auditing organs, their common superior auditing organ shall define thereon. A superior auditing organ may authorize its lower auditing organs to carry out the audit on the auditing items within its auditing dominion as provided in Paragraph 2 of Article 18 to Article 25 of this Law; a superior auditing organ may directly carry out audits on important auditing items in the dominion of its lower auditing organs, but unnecessary and overlap audits shall be prevented and avoided. Article 29All departments of the State Council, all departments of local people's governments, the state-owned financial institutions, enterprises and undertakings shall establish and perfect their internal auditing system in accordance with the relevant regulations of the state. The internal audits of all departments, state-owned financial institutions, enterprises and undertakings shall receive professional guidance and supervision from the auditing organs. Article 30The guidance, supervision and administration over the independently-operating social auditing agencies shall be conducted pursuant to relevant laws and the State Council's regulations. Chapter IV Power of An Auditing Organ Article 31An auditing organ is entitled to demand an unit to be audited, according to regulations, to submit its budget or plans on financial incomes and expenses, the implementation of the budget, final account and financial reports, audit report issued by social auditing agencies and other materials related to the fiscal revenues and expenditures or financial incomes and expenses; the unit to be audited may not refuse, delay or provide false reports. Article 32An auditing organ, in carrying out auditing, has the power to check the accounting documents, accounting books, accounting statements and other materials related to the fiscal revenues and expenditures or financial incomes and expenses and assets of the unit to be audited; the unit to be audited may not refuse thereon. Article 33An auditing organ, in carrying out auditing, has the power to investigate units or individuals concerned on the issues related to the auditing item, and obtaining relevant documentary evidences; the units or individuals shall support and assist the auditing organ, report honestly on the conditions to the auditing organ and provide relevant documentary evidences. Article 34In the course of auditing by an auditing organ, the unit to be audited may not transfer, hide, alter or destroy accounting documents, accounting books, accounting statements and other materials related to fiscal revenues and expenditures or financial incomes and expenses; and may not transfer or hide assets it holds by violating state regulations. An auditing organ has the power to prevent an unit to be audited from ongoing act(s) in respect to the fiscal revenues and expenditures or financial incomes and expenses which violate state regulations; where the prevention fails and with approval from the person responsible for an auditing organ at or above the county level, is to notify financial departments and relevant departments to temporarily suspend allocating capital which is directly related to the act(s) of fiscal revenues and expenditures or financial incomes and expenses which violate state regulations. Capital already allocated shall be temporarily stopped from being utilized. The adoption of such measures may not affect the normal business activities and production or operation activities of the unit to be audited. Article 35An auditing organ shall, when it believes an unit to be audited has followed the regulations of its competent superior department related to fiscal revenues and expenditures or financial incomes and expenses which run counter with laws and administrative regulations, suggest the relevant competent department to correct; where the relevant competent department fails to correct, the auditing organ shall request an organ which has the power to deal with for disposal according to law. Article 36An auditing organ may report auditing conclusions to relevant governmental departments or make auditing conclusions public. An auditing organ shall, when reporting or making public auditing conclusions, safeguard state secrets and commercial secrets of the unit to be audited according to law, and abide by the relevant regulations of the State Council. Chapter V Procedure for Auditing Article 37An auditing organ shall form auditing groups according to the auditing items in an auditing plan, and shall deliver an auditing notice to the unit to be audited three days prior to the commencement of auditing. The unit to be audited shall support the work of the auditing organ, and provide necessary working conditions. Article 38Auditors shall carry out auditing in such ways as examining accounting documents, accounting books and statements, checking and reading documents and materials related to the auditing items, checking cash, inventory and valued securities, and investigating into relevant units and individuals, and acquire documentary evidences thereon. When investigating into relevant units and individuals, auditors shall present and show their work credentials and duplicate copy of the auditing notice. Article 39An auditing group shall, after the completion of auditing over the auditing items, submit an audit report to the auditing organ. Prior to submitting the audit report to the auditing organ, opinions of the unit to be audited shall be solicited. The unit to be audited shall, within 10 days from the date of receiving the audit report, submit its opinions in writing to the auditing group or the auditing organ. Article 40The auditing organ shall examine the audit report, make assessment and evaluation on the auditing items, and work out an auditing opinion letters; and, within the confines of its official power, make an auditing decision and forward its opinions to the relevant competent department on handling and punishing of the act(s) of fiscal revenues and expenditures or financial incomes and expenses which violate the State's regulations and are subject to be handled or punished according to law. The auditing organ shall, within 30 days from the date of receiving the audit report, deliver the auditing opinion letters and auditing decision to the unit to be audited and relevant units. The auditing decision shall take effect as of the date of delivery. Chapter VI Legal Liability Article 41An unit to be audited which, in violation of the provisions of this Law, refuses or delays to provide materials related to the auditing items, or refuses or hinders the inspection, shall be ordered to correct by the auditing organ, and may be criticized through open notice and given a warning; if failing to correct, responsibility shall be investigated according to law. Article 42An auditing organ, on finding that the unit to be audited, in violation of the provisions of this Law, transfers, hides, alters or destroys accounting documents, books, statements or other materials related to fiscal revenues and expenditures or financial incomes and expenses, has the power to prevent these violations. If an unit to be audited commits one act or acts listed in the preceding paragraph, the auditing organ shall, when it deems that administrative penalties shall be applied to the leading person in charge of direct responsibility and other persons directly responsible according to law, make suggestions to apply administrative penalties, the unit to be audited, its superior organ or the supervisory organ shall promptly make an decision according to law; where their act(s) constitutes a crime, criminal responsibility shall be investigated by a judicial organ according to law. Article 43Where an unit to be audited, in violation of the provisions of this Law, transfers or hides assets illegally obtained, the auditing organ, the people's government or the relevant competent department, within the confines of its official power, has the power to prevent thereon, or applies to the court to adopt preservative measures. If an unit to be audited commits one act or acts listed in the preceding paragraph, the auditing organ shall, when it deems that administrative penalties shall be applied to the leading person in charge of direct responsibility and other persons directly responsible according to law, make suggestions to apply administrative penalties, the unit to be audited, its superior organ or the supervisory organ shall promptly make an decision according to law; where their act(s) constitutes a crime, criminal responsibility shall be investigated by a judicial organ according to law. Article 44Where a department at its level (or a directly subordinate unit) or a government at its lower level has the act violating the budget or other acts of fiscal revenues and expenditures violating the State's regulations, the auditing organ, the people's government or the relevant competent department shall, within the confines of its official power, handle the case in accordance with the provisions of laws and administrative regulations. Article 45With respect to the act(s) of financial incomes and expenses of an unit to be audited which violates state regulations, the auditing organ, the people's government or the relevant competent department shall, within the confines of its official power and in accordance with the provisions of laws and administrative regulations, order to hand in, within a definite time, the income which shall be handed in, return the ill-gotten gains within a definite time, return within a definite time the state-owned assets seized, as well as adopt other correcting measures, and may apply punishments according to law. Article 46An auditing organ shall, when it deems that administrative penalties shall be applied according to law to the leading person in charge of direct responsibility and other persons directly responsible for the act(s) of the unit to be audited which violates state regulations in respect of fiscal revenue and expenditure or financial incomes and expenses, make suggestions to apply administrative penalties, and the unit to be audited, it's superior organ or the supervisory organ shall promptly make a decision according to law. Article 47Where the fiscal revenues and expenditures or financial incomes and expenses of an unit to be audited, in violation of the provisions of laws and administrative regulations, constitute a crime, criminal responsibility shall be investigated according to law. Article 48Where revenging against or framing up the auditors constitutes a crime, criminal responsibility shall be investigated according to law; where a crime is not constituted, administrative penalties shall be imposed. Article 49An auditor who abuses his or her power of office, practices favoritism or other irregularities, or neglects his or her duty, if his or her act constitutes a crime, shall be investigated for criminal responsibility according to law; if not constituting a crime, administrative penalties shall be imposed. Chapter VII Supplementary Provisions Article 50Regulations on the auditing work of the Chinese People's Liberation Army shall be formulated by the Central Military Commission pursuant to this Law. Article 51This Law shall enter into force on January 1, 1995. The Auditing Regulations of the People's Republic of China promulgated by the State Council on November 30, 1988 shall be repealed on the same date. 中华人民共和国审计法 　　（1994年8月31日第八届全国人民代表大会常务委员会第九次会议通过） 　　中华人民共和国主席令 　　（第32号） 　　《中华人民共和国审计法》已由中华人民共和国第八届全国人民代表大会常务委员会第九次会议于1994年8月31日通过，现予公布，自1995年1月1日起施行。 　　中华人民共和国主席江泽民 　　1994年8月31日 　　第一章　总则 　　第一条　为了加强国家的审计监督，维护国家财政经济秩序，促进廉政建设，保障国民经济健康发展，根据宪法，制定本法。 　　第二条　国家实行审计监督制度。国务院和县级以上地方人民政府设立审计机关。国务院各部门和地方各级人民政府及其各部门的财政收支，国有的金融机构和企业事业组织的财务收支，以及其他依照本法规定应当接受审计的财政收支、财务收支，依照本法规定接受审计监督。审计机关对前款所列财政收支或者财务收支的真实、合法和效益，依法进行审计监督。 　　第三条　审计机关依照法律规定的职权和程序，进行审计监督。 　　第四条　国务院和县级以上地方人民政府应当每年向本级人民代表大会常务委员会提出审计机关对预算执行和其他财政收支的审计工作报告。 　　第五条　审计机关依照法律规定独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。 　　第六条　审计机关和审计人员办理审计事项，应当客观公正，实事求是，廉洁奉公，保守秘密。 　　第二章　审计机关和审计人员 　　第七条　国务院设立审计署，在国务院总理领导下，主管全国的审计工作。审计长是审计署的行政首长。 　　第八条　省、自治区、直辖市、设区的市、自治州、县、自治县、不设区的市、市辖区的人民政府的审计机关，分别在省长、自治区主席、市长、州长、县长、区长和上一级审计机关的领导下，负责本行政区域内的审计工作。 　　第九条　地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作，审计业务以上级审计机关领导为主。 　　第十条　审计机关根据工作需要，可以在其审计管辖范围内派出审计特派员。审计特派员根据审计机关的授权，依法进行审计工作。 　　第十一条　审计机关履行职责所必需的经费，应当列入财政预算，由本级人民政府予以保证。 　　第十二条　审计人员应当具备与其从事的审计工作相适应的专业知识和业务能力。 　　第十三条　审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。 　　第十四条　审计人员对其在执行职务中知悉的国家秘密和被审计单位的商业秘密，负有保密的义务。 　　第十五条　审计人员依法执行职务，受法律保护。任何组织和个人不得拒绝、阻碍审计人员依法执行职务，不得打击报复审计人员。审计机关负责人依照法定程序任免。审计机关负责人没有违法失职或者其他不符合任职条件的情况的，不得随意撤换。 　　第三章　审计机关职责 　　第十六条　审计机关对本级各部门（含直属单位）和下级政府预算的执行情况和决算，以及预算外资金的管理和使用情况，进行审计监督。 　　第十七条　审计署在国务院总理领导下，对中央预算执行情况进行审计监督，向国务院总理提出审计结果报告。地方各级审计机关分别在省长、自治区主席、市长、州长、县长、区长和上一级审计机关的领导下，对本级预算执行情况进行审计监督，向本级人民政府和上一级审计机关提出审计结果报告。 　　第十八条　审计署对中央银行的财务收支，进行审计监督。审计机关对国有金融机构的资产、负债、损益，进行审计监督。 　　第十九条　审计机关对国家的事业组织的财务收支，进行审计监督。 　　第二十条　审计机关对国有企业的资产、负债、损益，进行审计监督。 　　第二十一条　审计机关对与国计民生有重大关系的国有企业、接受财政补贴较多或者亏损数额较大的国有企业，以及国务院和本级地方人民政府指定的其他国有企业，应当有计划地定期进行审计。 　　第二十二条　对国有资产占控股地位或者主导地位的企业的审计监督，由国务院规定。 　　第二十三条　审计机关对国家建设项目预算的执行情况和决算，进行审计监督。 　　第二十四条　审计机关对政府部门管理的和社会团体受政府委托管理的社会保障基金、社会捐赠资金以及其他有关基金、资金的财务收支，进行审计监督。 　　第二十五条　审计机关对国际组织和外国政府援助、贷款项目的财务收支，进行审计监督。 　　第二十六条　除本法规定的审计事项外，审计机关对其他法律、行政法规规定应当由审计机关进行审计的事项，依照本法和有关法律、行政法规的规定进行审计监督。 　　第二十七条　审计机关有权对与国家财政收支有关的特定事项，向有关地方、部门、单位进行专项审计调查，并向本级人民政府和上一级审计机关报告审计调查结果。 　　第二十八条　审计机关根据被审计单位的财政、财务隶属关系或者国有资产监督管理关系，确定审计管辖范围。审计机关之间对审计管辖范围有争议的，由其共同的上级审计机关确定。上级审计机关可以将其审计管辖范围内的本法第十八条第二款至第二十五条规定的审计事项，授权下级审计机关进行审计；上级审计机关对下级审计机关审计管辖范围内重的大审计事项，可以直接进行审计，但是应当防止不必要的重复审计。 　　第二十九条　国务院各部门和地方人民政府各部门、国有的金融机构和企业事业组织，应当按照国家有关规定建立健全内部审计制度。各部门、国有的金融机构和企业事业组织的内部审计，应当接受审计机关的业务指导和监督。 　　第三十条　对依法独立进行社会审计的机构的指导、监督、管理，依照有关法律和国务院的规定执行。 　　第四章　审计机关权限 　　第三十一条　审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料，被审计单位不得拒绝、拖延、谎报。 　　第三十二条　审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。 　　第三十三条　审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作，如实向审计机关反映情况，提供有关证明材料。 　　第三十四条　审计机关进行审计时，被审计单位不得转移、隐匿、篡改、毁弃会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料，不得转移、隐匿所持有的违反国家规定取得的资产。 　　审计机关对被审计单位正在进行的违反国家规定的财政收支、财务收支行为，有权予以制止；制止无效的，经县级以上审计机关负责人批准，通知财政部门和有关主管部门暂停拨付与违反国家规定的财政收支、财务收支行为直接有关的款项，已经拨付的，暂停使用。采取该项措施不得影响被审计单位合法的业务活动和生产经营活动。 　　第三十五条　审计机关认为被审计单位所执行的上级主管部门有关财政收支、财务收支的规定与法律、行政法规相抵触的，应当建议有关主管部门纠正；有关主管部门不予纠正的，审计机关应当提请有权处理的机关依法处理。 　　第三十六条　审计机关可以向政府有关部门通报或者向社会公布审计结果。审计机关通报或者公布审计结果，应当依法保守国家秘密和被审计单位的商业秘密，遵守国务院的有关规定。 　　第五章　审计程序 　　第三十七条　审计机关根据审计项目计划确定的审计事项组成审计组，并应当在实施审计三日前，向被审计单位送达审计通知书。被审计单位应当配合审计机关的工作，并提供必要的工作条件。 　　第三十八条　审计人员通过审查会计凭证、会计帐簿、会计报表，查阅与审计事项有关的文件、资料，检查现金、实物、有价证券，向有关单位和个人调查等方式进行审计，并取得证明材料。 　　审计人员向有关单位和个人进行调查时，应当出示审计人员的工作证件和审计通知书副本。 　　第三十九条　审计组对审计事项实施审计后，应当向审计机关提出审计报告。审计报告报送审计机关前，应当征求被审计单位的意见。被审计单位应当自接到审计报告之日起十日内，将其书面意见送交审计组或者审计机关。 　　第四十条　审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。 　　审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。 　　审计决定自送达之日起生效。 　　第六章　法律责任 　　第四十一条　被审计单位违反本法规定，拒绝或者拖延提供与审计事项有关的资料的，或者拒绝、阻碍检查的，审计机关责令改正，可以通报批评，给予警告；拒不改正的，依法追究责任。 　　第四十二条　审计机关发现被审计单位违反本法规定，转移、隐匿、篡改、毁弃会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料的，有权予以制止。 　　被审计单位有前款所列行为，审计机关认为对负有直接责任的主管人员和其他直接责任人员依法应当给予行政处分的，应当提出给予行政处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定；构成犯罪的，由司法机关依法追究刑事责任。 　　第四十三条　被审计单位违反本法规定，转移、隐匿违法取得的资产的，审计机关、人民政府或者有关主管部门在法定职权范围内有权予以制止，或者申请法院采取保全措施。 　　被审计单位有前款所列行为，审计机关认为对负有直接责任的主管人员和其他直接责任人员依法应当给予行政处分的，应当提出给予行政处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定；构成犯罪的，由司法机关依法追究刑事责任。 　　第四十四条　对本级各部门（含直属单位）和下级政府违反预算的行为或者其他违反国家规定的财政收支行为，审计机关、人民政府或者有关主管部门在法定职权范围内，依照法律、行政法规的规定作出处理。 　　第四十五条　对被审计单位违反国家规定的财务收支行为，审计机关、人民政府或者有关主管部门在法定职权范围内，依照法律、行政法规的规定，责令限期缴纳应当上缴的收入，限期退还违法所得，限期退还被侵占的国有资产，以及采取其他纠正措施，并可依法给予处罚。 　　第四十六条　对被审计单位违反国家规定的财政收支、财务收支行为负有直接责任的主管人员和其他直接责任人员，审计机关认为依法应当给予行政处分的，应当提出给予行政处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定。 　　第四十七条　被审计单位的财政收支、财务收支违反法律、行政法规的规定，构成犯罪的，依法追究刑事责任。 　　第四十八条　报复陷害审计人员，构成犯罪的，依法追究刑事责任；不构成犯罪的，给予行政处分。 　　第四十九条　审计人员滥用职权、徇私舞弊、玩忽职守，构成犯罪的，依法追究刑事责任；不构成犯罪的，给予行政处分。 　　第七章　附则 　　第五十条　中国人民解放军审计工作的规定，由中央军事委员会根据本法制定。 　　第五十一条　本法自1995年1月1日起施行。1988年11月30日国务院发布的《中华人民共和国审计条例》同时废止。