中华人民共和国法律
2007-10
法律出版社
全国人大法工委 编
226
Under the guidance of the policy of promoting socialist democracy and building a sound socialist legal system formulated at the Third Plenary Session of the Eleventh Central Committee of the Chinese Communist Party, the Na-tional People's Congress and its Standing Committee have, since 1979, enacted many important laws. These laws have been compiled and published in succes-sion by the Legislative Affairs Commission of the Standing Committee of the National People's Congress of the People's Republic of China. In order to acquaint readers abroad with China's laws and with what China has achieved in building a new legal system, the collections in Chinese entitled the Laws of the People's Republic of China, covering the period of 1979 -2005, have been translated into English and published in sixteen volumes at the Foreign Languages Press, the Science Press, and the Law Press respectively. We are now publishing, as Volume 18, the English edition of The Laws of the People's Republic of China (2006) at the Law Press. The publication note in the Chinese edition is not included.
Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic Audit Law of the People's Republic of China Law of the People's Republic of China on Quality and Safety of Agricultural ProductsPassport Law of the People's Republic of ChinaAmendment VI to the Criminal Law of the People's Republic of ChinaCompulsory Education Law of the People's Republic of ChinaLaw of the People's Republic of China on Supervision by the Standing Committees of the People's Congresses at All LevelsEnterprise Bankruptcy Law of the People's Republic of ChinaLaw of the People's Republic of China on PartnershipsAnti-Money Laundering Law of the People's Republic Of ChinaLaw of the People's Republic of China on SpecializedFarmers CooperativesDecision of the Standing Committee of the National People's Congress on Amending the Law of the People's Republic of China on Regulation of and Supervision over the Banking In- dustryLaw of the People's Republic of China on Regulation of and Su-pervision over the Banking IndustryDecision of the Standing Committee of the National People's Congress on Amending the Organic Law of the People's Courts of the People's Republic of ChinaOrganic Law of the People's Courts of the People's Republic of ChinaLaw of the People's Republic of China on the Protection of MinorsResolution of the Standing Committee of the National People's Congress on Improving Publicity of and Education in the Legal SystemDecision of the Standing Committee of the National People's Congress on Empowering the Hong Kong Special Administrative Region to Exercise Jurisdiction over the Shenzhen Bay Port Hong Kong Port Area
profits and losses of the State-owned monetary institutions. Article 19 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of the State institutions as well as other public institutions using government funds. Article 20 Auditinstitutions shallexercise supervision through auditing over the assets， liabilities， profits and losses of the State-owned enterprises. Article 21 Supervision through auditing over the enterprises and monetary institutions with State-owned capital controlling their shares or playing a leading role shall be prescribed by the State Council. Article 22 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts in respect of the construction projects fully or mainly financed by government investment. Article 23 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures involving social security funds， public donations and other related funds and capital which are managed bygovernment departments and by other units authorized by the government. Article 24 Audit institutions shall exercise supervision through auditingover the financial revenues and expenditures in connection with the projects for which aid or loans are provided by international organizations or governments of other countries. Article 25 Audit institutions shall， in accordance with the relevantregulations of the State， supervise through auditing the principal leading persons of government departments and of other units subject to auditing by audit institutions as stipulated by law as to how they perform， during their terms of office， their economic accountabilities in respect of government and financial revenues， expenditures as well as relevant economic activities of their districts， departments or units. Article 26 In addition to the audit matters specified in this Law， audit institutions shall， in accordance with the provisions of this law as well as relevant laws and administrative regulations， exercise supervision through auditing over the matters that are subject to their auditing as stipulated by other laws and administrative regulations. Article 27 With regard to the specific matters relating to State revenuesand expenditures， audit institutions shall have the power to carry out special investigation through audit among relevant local authorities， departments and units and report the results thereof to the people's governments at the corresponding levels and to the audit institutions at the next higher levels. Articles 28 Audit institutions shall determine their audit jurisdiction on the basis of the auditees' fiscal and financial subordination or the supervision and management in respect of their State assets. ……
《中华人民共和国法律(2006年)(英文版)》编辑推荐：ThisLawisformulatedinaccordancewiththeConstitutionandtheactualsituationinourcountry,drawinguponourpracticalexperienceincivilactivities,forthepurposeofprotectingthelawfulcivilrightsandinterestsofcitizensandlegalpersonsandcorrectlyadjustingcivilrelations,soastomeettheneedsofthedevelopingsocialistmodernization。
