Notice Concerning Further Strengthening the Working Contact between the Procuratorial Organizations and the Auditing Organizations

审计署、最高人民检察院关于进一步加强检察机关和审计机关工作联系的通知

Promulgating Institution:National Auditing Office; Supreme People's Procuratorate

Document Number: Shen Fa Fa [1990] No.228

Promulgating Date:08/07/1990

Effective Date:08/07/1990

 

颁布机关: 审计署; 最高人民检察院

文      号: 审法发[1990]228号

颁布时间: 08/07/1990

实施时间: 08/07/1990

Text

正文

The People's procuratorates and the Auditing Bureaus of All Provinces, Autonomous Regions and Municipalities Directly under the Central Government and the Military Procuratorates of the Chinese People's Liberation Army and All Detached Offices of the Auditing Administrations:

In order to reinforce the working contact, mutual coordination and close cooperation between the procuratorial organizations and the auditing organizations, to investigate into and prosecute the criminal cases and the acts of violating discipline, and to safeguard the uniform implementation of the state laws and regulations, we hereby issue the following notice concerning the affairs concerned:

    各省、自治区、直辖市人民检察院、审计局，军事检察院，审计署各派出机构:

    为进一步加强检察机关和审计机关的工作联系，互相协调，密切配合，查处违法犯罪案件和违纪行为，维护国家法律、法规的统一实施，现将有关事项通知如下:

I. In the activities of audit supervision, the auditing organizations shall send the cases involving the relative personnel in the audited units breaking the criminal law and constituting crimes together with the Written Advice upon Removal of Cases and relative evidence materials relating to the cases to procuratorial organizations with jurisdictional power according to the regulations upon the procuratorial organizations' extent of accepting cases.

       一、审计机关在审计监督活动中,对认为已触犯刑律、构成犯罪的被审计单位的有关人员,应当按照检察机关受理案件范围的规定,将案件连同《移送处理意见书》、涉及该事项的有关证据材料,送交有管辖权的检察机关处理。

II. The procuratorial organizations shall investigate the cases raised by the auditing organizations for handling in time. They shall inform the auditing organizations of the result of investigation and prosecution of the cases placed on file for investigation and prosecution and return the relative documents concerning the cases not placed on file for investigation and prosecution to the auditing organizations.

       二、检察机关对审计机关提请处理的案件,应当及时进行审查。对决定立案侦查的,应将查处结果通知审计机关;对决定不予立案的,应将有关材料退回审计机关处理。

III. Upon discovering there are acts violating the state financial and economic laws and regulations within the extent of audit supervision in the procuratorial activities, the procuratorial organizations shall send the relative documents and the Written Suggestion for Examination to the auditing organizations.

       三、检察机关在检察活动中,发现有关单位有违反国家财经法规行为,属于审计监督范围的,应将有关材料及《检察建议书》送交审计机关。

IV. The auditing organizations may make it known to the public the cases transferred to the procuratorial organizations for investigation with the discussion and permission of the procuratorial organizations.

       四、审计机关对已送交检察机关查处的案件,在商检察机关同意后,可以公开报道。

V. The procuratorial organizations shall strengthen their contact with the auditing organizations and frequently exchange information for better coordination and cooperation. They shall timely report the important information or the grave disagreement to all levels of their respective organizations.

       五、检察机关和审计机关要加强联系，经常互通情况，搞好协调和配合。对于执行本通知中遇到的重要情况或重大不同意见，应当及时报告各自上级机关。

Appendix:

I. Extent of Jurisdiction of the Procuratorial Organizations to Accept the Criminal Cases Directly

II. Provisions on Extent of Audit Supervision as Stipulated in the Auditing Regulations of the People's Republic of China

    附:

    一、检察机关直接受理刑事案件的管辖范围 

    二、《中华人民共和国审计条例》关于审计监督范围的规定 

Appendix I:

Extent of Jurisdiction of the Procuratorial Organizations to Accept the Criminal Cases Directly

    附件一:

检察机关直接受理刑事案件的管辖范围 

I. The people's procuratorate is responsible for investigating the following criminal cases as per the provisions of the Notice on Implementing the Extent of Case Jurisdiction Stipulated by theCriminal Procedure Law, the Notice on Issues on the Jurisdiction for Several Kinds of Cases in the Two 'Supplementary Rules' of the Standing Committee of the National Congress, of the Supreme People's Court, the Supreme People's Procuratorate and the Ministry of Public Security and the Notice on the Extent of Jurisdiction for the Cases Stipulated by the 'Interim Regulations on Punishing Crimes of Soldiers Violating Military Duties' of the Security Department of the Chinese People's Liberation Army, the Military Court and the Military Procuratorate:.

    根据最高人民法院、最高人民检察院、公安部《关于执行刑事诉讼法规定的案件管辖范围的通知》、《关于人大常委会两个〈补充规定〉中有关几类案件管辖问题的通知》和中国人民解放军保卫部、军事法院、军事检察院《关于〈惩治军人违反职责罪暂行条例〉所列案件的管辖范围的通知》的规定，人民检察院负责侦查下列刑事案件: 

1. Corruption cases;

    一、贪污案; 

2. Bribery cases;

    二、贿赂案; 

3. Cases of tax evasion and refusal to pay taxes by violent means;

    三、偷税抗税案; 

4. Cases of embezzling funds and articles for disaster relief;

    四、挪用救灾、抢险等款物案; 

5. Cases of counterfeiting trademarks;

    五、假冒商标案;

6. Cases of misappropriation of public funds;

       六、挪用公款案;

7. Cases involving a huge amount of property with unidentified sources;

       七、巨额财产来源不明案;

8. Cases of concealing and un-reporting the overseas deposit;

       八、隐瞒不报境外存款案;

9. Cases of extorting confession by torture;

       九、刑讯逼供案;

10. Cases of malicious accusation;

       十、诬告陷害案;

11. Case of undermining elections;

       十一、破坏选举案;

12. Cases of false imprisonment;

       十二、非法拘禁案;

13. Cases of unlawful restraint, unlawful search and unlawful intrusion into the residence of another person;

       十三、非法管制、非法搜查、非法侵入他人住宅案;

14. Cases of retaliation and frame-ups;

       十四、报复陷害案;

15. Cases of illegal deprivation of the citizen's freedom of religion and infringing the social customs and habits of the ethnic minority;

       十五、非法剥夺公民宗教信仰自由和侵犯少数民族风俗习惯案;

16. Cases of perjury;

       十六、伪证案;

17. Cases of invasion against the citizens' rights to the freedom of correspondence;

       十七、侵犯公民通信自由案;

18. Cases of divulging important state secrets;

       十八、泄露国家重要机密案;

19. Cases of dereliction;

       十九、玩忽职守案;

20. Cases of serious accidents arising from negligence;

       二十、重大责任事故案;

21. Cases of irregularities for favoritism;

       二十一、徇私舞弊案;

22. Cases of subjecting imprisoned persons to corporal punishment and maltreatment;

       二十二、体罚虐待被监管人案;

23. Cases of unauthorized release of criminals;

       二十三、私放罪犯案;

24. Cases of disrupting mails and telegrams;

       二十四、妨害邮电通讯案;

25. Cases of creating disturbances with the weaponry;

       二十五、武器装备肇事案;

26. Cases of divulging or losing important military secrets;

       二十六、泄漏、遗失重要军事机密案;

27. Cases of absence without leave or neglect of duty;

       二十七、擅离职守或玩忽职守案;

28. Cases of letting others cross the national border without permission;

       二十八、私放他人偷越国(边)境案;

29. Cases of maltreating subordinate servicemen;

       二十九、虐待部属案;

30. Cases of defiance to combat orders;

       三十、违抗命令案;

31. Cases of falsely passing off military orders;

       三十一、假传军令案;

32. Other cases directly accepted by the people's procuratorate as necessity.

       三十二、人民检察院认为需要自己直接受理的其它案件。

Appendix II.

Provisions on Extent of Audit Supervision as Stipulated in the Auditing Regulations of the People's Republic of China

    附件二:

《中华人民共和国审计条例》关于审计监督范围的规定 

Article 12    The auditing organization shall carry out audit supervision of the finance and revenue and expenditure of the following units:

(1) All departments of the people's government at the corresponding level and the lower people's governemtn;

(2) The financial institutions of the state;

(3) The enterprises and institutions owned by the whole people and the capital construction units;

(4) Other units under financial allocations or subsidy of the state;

(5) Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures, domestic affiliated enterprises and other enterprises;

(6) Other units that shall be carried out audit supervision according to the stipulations of the state laws and regulations.

    第十二条  审计机关对下列单位的财政、财务收支进行审计监督: 

    （一）本级人民政府各部门和下级人民政府; 

    （二）国家金融机构; 

    （三）全民所有制企业事业单位和基本建设单位; 

    （四）国家给予财政拨款或者补贴的其他单位; 

    （五）有国家资产的中外合资经营企业、中外合作经营企业、国内联营企业和其他企业; 

    （六）国家法律、法规规定应当进行审计监督的其他单位。 

Article 13    The auditing organization shall carry out audit supervision for the following items of the units as mentioned in the preceding Paragraph:

(1) The execution of budget and final financial accounts;

(2) The execution and result of the credit plan;

(3) The execution and final accounts of finance plan;

(4) The financial revenue and expenditure of the infrastructure and renovation and reformation projects;

(5) The managerial situation of the national assets;

(6) The revenue and expenditure of the funds beyond budget;

(7) The financial revenue and expenditure of the projects loaning the foreign capitals and accepting the international aid;

(8) All economic activities and their economic benefits regarding the financial revenue and expenditure;

(9) Acts seriously impairing the national economic interests such as severely encroaching the national assets and severely damaging and dissipating;

(10) Relevant auditing items to the contracted managerial responsibility of the enterprises owned by the whole people;

(11) Other auditing items stipulated by the state laws and regulations.

    第十三条  审计机关对前条所列单位的下列事项，进行审计监督: 

    （一）财政预算的执行和财政决算; 

    （二）信贷计划的执行及其结果; 

    （三）财务计划的执行和决算; 

    （四）基本建设和更新改造项目的财务收支; 

    （五）国家资产的管理情况; 

    （六）预算外资金的收支; 

    （七）借用国外资金、接受国际援助项目的财务收支; 

    （八）与财政、财务收支有关的各项经济活动及其经济效益; 

    （九）严重侵占国家资产、严重损失浪费等损害国家经济利益行为; 

    （十）全民所有制企业承包经营责任的有关审计事项; 

    （十一）国家法律、法规规定的其他审计事项。