Provision on Audit of Government Investment Projects

政府投资项目审计规定

Promulgating Institution:National Auditing Office

Promulgating Date:01/14/2011

Effective Date: 01/14/2011

颁布机关:审计署

颁布时间:01/14/2011

实施时间:01/14/2011

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正文

  Article 1    In order to further strengthen the audit of government investment projects, regulate the audit of government investment projects, improve the quality and effect of audit of government investment, and fully play the “immune system” function of audit in safeguarding the healthy operation of the national economy and society, these Provisions are hereby formulated in accordance with the “Audit Law of the People’s Republic of China”, the “Implementing Regulations for the Audit Law of the People’s Republic of China”, the “National Auditing Standards of the People’s Republic of China” and other relevant laws and regulations.

       第一条  为进一步加强政府投资项目审计工作,规范政府投资项目审计行为,提升政府投资审计质量和成效,充分发挥审计保障国家经济社会健康运行的“免疫系统”功能,根据《中华人民共和国审计法》、《中华人民共和国审计法实施条例》和《中华人民共和国国家审计准则》等有关法律法规,制定本规定。

  Article 2    These Provisions shall apply to the audits and special audit investigations conducted by audit agencies over the projects fully or mainly invested by the government.

       第二条  审计机关对政府投资和以政府投资为主的项目实施的审计和专项审计调查适用本规定。

  Article 3    Audit agencies shall, in accordance with the “Audit Law of the People’s Republic of China”, the “Implementing Regulations for the Audit Law of the People’s Republic of China” and the provisions of the People's Governments at the corresponding levels, determine the objects, scopes and contents of audits of government investment projects.

       第三条  审计机关依据《中华人民共和国审计法》和《中华人民共和国审计法实施条例》以及本级人民政府规定,确定政府投资项目审计的对象、范围和内容。

  Article 4    Audit agencies shall, in accordance with the provisions of laws, regulations and rules, the requirements of the People's Governments at the corresponding levels and the work arrangements of the audit agencies at higher levels, as well as the principles of conducting comprehensive audits, laying emphasis on key issues, making reasonable arrangements and ensuring quality, determine the annual plans for audit of government investment projects.

       第四条  审计机关应当根据法律、法规、规章的规定和本级人民政府的要求以及上级审计机关的工作安排,按照全面审计、突出重点、合理安排、确保质量的原则,确定年度政府投资审计项目计划。

Audit of government investment shall focus on the key government investment projects that are examined and approved by the People's Government at various levels and the development and reform departments thereof.

    各级政府及其发展改革部门审批的政府重点投资项目,应当作为政府投资审计重点。

Audit agencies shall conduct audits of government investment projects in accordance with their specified audit jurisdiction for the purpose of preventing unnecessary audit repetitions.

    审计机关按照确定的审计管辖范围开展政府投资项目审计,防止不必要的重复审计。

  Article 5    Audit agencies shall conduct follow-up audits with emphasis on the construction and management status of the key government investment projects and the projects involving public interest and people’s livelihood, such as the projects of city infrastructures, low-income housing projects, schools and hospitals.

       第五条  审计机关对政府重点投资项目以及涉及公共利益和民生的城市基础设施、保障性住房、学校、医院等工程,应当有重点地对其建设和管理情况实施跟踪审计。

  Article 6    As for the government investment projects, audit agencies shall lay emphasis on the audit of the following contents:

       第六条  审计机关对政府投资项目重点审计以下内容:

(1) status of basic construction procedures;

    (一)履行基本建设程序情况;

(2) control of investment and management and use of funds;

    (二)投资控制和资金管理使用情况;

(3) management of project construction;

    (三)项目建设管理情况;

(4) execution of relevant policies and measures and implementation of planning;

    (四)有关政策措施执行和规划实施情况;

(5) project quality;

    (五)工程质量情况;

(6) purchase of equipment and materials;

    (六)设备、物资和材料采购情况;

(7) land utilization and demolition for land expropriation;

    (七)土地利用和征地拆迁情况;

(8) environmental protection;

    (八)环境保护情况;

(9) project cost;

    (九)工程造价情况;

(10) investment performance; and

    (十)投资绩效情况;

(11) other contents that shall be subject to key audit.

    (十一)其他需要重点审计的内容。

Focusing on the auditing of above contents aside, the audit agencies shall pay attention to whether the decision-making procedures of the project comply with the laws and regulations, and whether there is any problem in relation with significant loss or waste that is caused by faulty decision making or redundant construction; it shall also lay focus on the revealing, investigating and punishing any act respecting significant offences and leads for economic crimes in the field of engineering construction; shall promote the fighting against corruption and the building of a clean government; and shall pay great attention to reveal the problems in the investment management system, mechanism and policy.

    除重点审计上述内容外,还应当关注项目决策程序是否合规,有无因决策失误和重复建设造成重大损失浪费等问题;应当注重揭示和查处工程建设领域中的重大违法违规问题和经济犯罪线索,促进反腐倡廉建设;应当注重揭示投资管理体制、机制和制度方面的问题。

  Article 7    Audit agencies shall, on the basis of authenticity and compliance audit, pay greater attention to the examination and evaluation of the performance of government investment projects, and gradually ensure that all key government investment projects audited are subject to performance audit.

       第七条  审计机关在真实性、合法性审计的基础上,应当更加注重检查和评价政府投资项目的绩效,逐步做到所有审计的政府重点投资项目都开展绩效审计。

  Article 8    Audit agencies shall conduct audits first prior to the final accounts for completion of key investment projects with significant government investment and of great concern to the public.

       第八条  对政府投入大、社会关注度高的重点投资项目竣工决算前,审计机关应当先进行审计。

Audit agencies shall improve the quality of project cost audits. In case of finding the problems such as over-calculation of project price in the course of auditing, audit agencies shall order the enterprises in charge of the construction to settle the payment truthfully with the enterprises in charge of designing, building, supervision, supplying and other relevant enterprises.

    审计机关应当提高工程造价审计质量,对审计发现的多计工程价款等问题,应当责令建设单位与设计、施工、监理、供货等单位据实结算。

  Article 9    For the projects subject to auditing of final accounts for completion that are included in the annual audit plan, the audit agencies shall generally issue the audit reports within three months as of the date of implementation of the audit as determined in the audit notice. If it is necessary to extend the period for the audit, the extension shall be reported to the agency that issues the audit plan for approval.

       第九条  审计机关对列入年度审计计划的竣工决算审计项目,一般应当在审计通知书确定的审计实施日起3个月内出具审计报告。确需延长审计期限时,应当报经审计计划下达机关批准。

  Article 10    While auditing the government investment projects, the audit agencies shall ascertain the legal person enterprises of the projects or the enterprises entrusted upon authorization by them to conduct the construction management as the enterprises subject to audit. The issue concerning that investigations will be carried out in auditing on the authenticity and legitimacy of the project funds obtained by the enterprises in charge of designing, building, supervision, supplying and others that directly related to the projects shall be specified in the audit notice.

       第十条  审计机关开展政府投资项目审计,应当确定项目法人单位或其授权委托进行建设管理的单位为被审计单位。在审计通知书中应当明确,实施审计中将对与项目直接有关的设计、施工、监理、供货等单位取得项目资金的真实性、合法性进行调查。

In case that the audit is implemented by means of follow-up, the specific mode and requirements for follow-up audit shall be indicated in the audit notice.

    采取跟踪审计方式实施审计的,审计通知书应当列明跟踪审计的具体方式和要求。

  Article 11    Audit agencies shall handle and punish the offences discovered in auditing within their statutory authorities. The leads discovered in auditing for the cases involving violations of laws and discipline for which the relevant persons shall be investigated for liability shall be transferred to the judicial agencies or discipline inspection and supervisory agencies or other relevant agencies in a timely manner for disposal. The matters that do not fall within the audit jurisdiction or those that shall be rectified, handled or punished by other relevant departments according to law shall be transferred to the relevant departments for disposal.

       第十一条  审计机关在法定职权范围内对审计发现的违法违规问题进行处理处罚;对审计发现的需要追究有关人员责任的违法违纪案件线索,应当及时移送司法机关或纪检监察等机关处理;对不属于审计管辖范围内的、应当依法由其他有关部门纠正、处理处罚的事项,应当移送有关部门处理。

While handling the transfer of matters in audit, the relevant evidential materials shall be transferred in accordance with the provisions.

    办理审计移送事项时,应当按规定移交相关证据材料。

Audit agencies shall further establish and improve the coordination and communication mechanism between the audit agencies and disciplinary inspection and supervisory agencies and judicial agencies for transfer, assistance in investigation and information sharing of the leads for cases, and fully play their joint efforts in supervision.

    审计机关应当进一步建立健全审计机关与纪检监察机关和司法机关的案件线索移送、协查和信息共享的协调沟通机制,发挥监督合力。

  Article 12    Audit agencies shall report the audit results on key investment projects to the People's Governments at the corresponding levels in a timely manner, and notify the relevant departments of such audit results. The significant problems found in the auditing of the government investment projects shall be included in the audit findings reports on the budget implementation of the corresponding levels.

       第十二条  审计机关应当及时向本级人民政府报告重点投资项目审计结果,并通报有关部门。政府投资项目审计中发现的重大问题,应当纳入本级预算执行审计结果报告。

In case of finding the problems such as poor performance of the duties by relevant departments and imperfect policies and regulations thereof in the course of auditing, the audit agencies shall put forward proposals to the People's Governments at the corresponding levels or the relevant competent departments in a timely manner.

    审计机关在审计中发现有关部门履行职责不到位、政策法规不完善等问题,应当及时向本级人民政府或有关主管部门提出建议。

  Article 13    While audit agencies are under the restrictions of the relevant professional knowledge in the course of auditing the government investment projects, the agencies may engage external personnel that satisfy the professional requirements for audit to participate in auditing the projects or provide technological support, professional advice and professional appraisal.

       第十三条  审计机关实施政府投资项目审计,遇有相关专业知识局限等情况时,可以聘请符合审计职业要求的外部人员参加审计项目或者提供技术支持、专业咨询、专业鉴定。

Audit agencies shall formulate the work criteria for engaging the external personnel and strengthen the supervision, guidance and business review over the work of the external personnel so as to ensure the quality of audit.

    审计机关应当制定有关聘请外部人员的工作规范,加强对聘请外部人员工作的督导和业务复核,保证审计质量。

In case that the external personnel engaged by audit agencies violate the relevant laws and regulations in auditing the government investment projects, the audit agencies shall suspend the work undertaken by such external personnel, and investigate their liability for breach of contract, and transfer them to the relevant departments for disposal. If a crime is constituted, the offenders shall be transferred to judicial agencies for investigation of criminal liability.

    审计机关聘请的外部人员在政府投资项目审计中违反有关法律法规规定的,审计机关应当停止其承担的工作,追究违约责任,移送有关部门处理;涉嫌犯罪的,移送司法机关追究刑事责任。

  Article 14    Audit organ shall, in accordance with the “National Auditing Standards of the People’s Republic of China”, establish a sound quality control system for auditing of the government investment projects, implement level-by-level quality control over the audit business by the members of the audit team, the chief auditor of the audit team, the leader of the audit team, the business department of the audit agency, the audit institution, the auditor-general and the person in charge of the audit agency, form appropriate audit conclusions, handle and punish the offences in accordance with laws and prevent the audit risks.

       第十四条  审计机关应当根据《中华人民共和国国家审计准则》,建立健全政府投资项目审计质量控制制度,实行审计组成员、审计组主审、审计组组长、审计机关业务部门、审理机构、总审计师和审计机关负责人对审计业务的分级质量控制,作出恰当的审计结论,依法进行处理处罚,防范审计风险。

  Article 15    Audit agencies shall establish a sound rectification inspection mechanism for audit of the government investment projects, supervise and urge the enterprises under audit and other relevant enterprises to make rectification in accordance with the audit findings. In the course of implementation of auditing, the audit team shall urge the enterprises under audit to rectify the problems found in auditing in a timely manner.

       第十五条  审计机关应当建立健全政府投资项目审计整改检查机制,督促被审计单位和其他有关单位根据审计结果进行整改。审计组在审计实施过程中,应当及时督促被审计单位整改审计发现的问题。

With respect to the projects subject to follow-up audit, audit agencies shall take the rectification of the problems found in the previous enterprises as the focus of the audit.

    对于跟踪审计项目,审计机关应当将上次审计查出问题的整改情况作为审计的重要内容。

  Article 16    Audit agencies shall implement the announcement system according to law, making announcement of the audit results on the government investment projects and the information about rectification to the public in a timely, objective and impartial manner; and gradually ensure that the audit results on all key government investment projects and the rectification information, except for those involving State secrets or trade secrets, are announced to the public in a complete and truthful manner according to the procedures.

       第十六条  审计机关应当依法实行公告制度,及时客观公正地向社会公告政府投资项目审计结果及整改情况;逐步实现所有政府重点投资项目审计结果及整改情况,除涉及国家秘密和商业秘密外,都按程序全面、如实向社会公告。

  Article 17    Audit agencies shall make full use of information technologies to audit the government investment projects, endeavor to build a management platform, gradually establish a database for audit of the government investment projects, speed up the construction of measures and systems, expand the application of project cost software in auditing of final accounts for completion, explore the network auditing under the information technology, and improve the management level and efficiency of audit of the government investment projects.

       第十七条  审计机关应当充分运用信息化手段开展政府投资项目审计工作,努力搭建管理平台,逐步建立政府投资项目审计数据库,加快方法体系建设,扩大工程造价软件在竣工决算审计中的应用,并探索信息化条件下的联网审计,提高政府投资项目审计管理水平和效率。

  Article 18    Audit agencies at higher levels shall strengthen the business leadership over the audit agencies at lower levels in respect of the auditing of the government investment projects, sum up and promote the good experience and practice in a timely manner, study and formulate the business standards for auditing of the government investment projects, and improve the standardization level.

       第十八条  上级审计机关应当加强对下级审计机关政府投资项目审计工作的业务领导,及时总结和推广好的经验与做法,研究制定政府投资项目审计业务规范,提高规范化水平。

Audit agencies at next lower levels shall report the audit findings on key government investment projects to the audit agencies at the next higher levels in accordance with the provisions.

    下一级审计机关应当按规定向上一级审计机关报告政府重点投资项目审计结果。

  Article 19    Audit agencies shall value and strengthen the construction of the investment audit team, energetically attract the relevant qualified professionals for investment audit, train the key talents and leading talents for the investment audit business, improve the professional structure of the investment audit team, enhance the overall quality of investment auditors gradually, enable the investment auditors to have the professional knowledge, business ability and practical experience compatible to auditing of the government investment projects and provide human resources guarantee for the development of investment audit.

       第十九条  审计机关应当重视和加强投资审计队伍建设,积极引进符合条件的投资审计相关专业人才,培养投资审计业务骨干人才和领军人才,改善投资审计队伍的专业结构,逐步提高投资审计人员的整体素质,使投资审计人员具备与政府投资项目审计工作相适应的专业知识、业务能力和实践经验,为投资审计发展提供人才保障。

  Article 20    Audit agencies shall strengthen the education of professional ethics and integrity discipline on investment auditors, intensify the internal control and tighten the management in light of the links vulnerable to corruption in investment auditing, ensure the strict execution of audit discipline and safeguard audit agencies' good image of integrity in auditing.

       第二十条  审计机关应当加强对投资审计人员的职业道德和廉政纪律教育,针对投资审计工作容易出现廉政风险的环节,加强内部控制,强化管理,确保严格执行审计纪律,维护审计机关廉洁从审的良好形象。

  Article 21    Local audit agencies may, in accordance with the “Audit Law of the People’s Republic of China” and the “Implementing Regulations for the Audit Law of the People’s Republic of China” and in light of the local actual situations, formulate the implementing rules for audit of the projects invested by local governments.

       第二十一条  地方审计机关可以根据《中华人民共和国审计法》和《中华人民共和国审计法实施条例》,结合本地实际,制定地方政府投资项目审计的实施细则。

  Article 22    Audit agencies shall refer to these Provisions in auditing the projects invested by the enterprises and State public institutions which State-owned capital controls or plays a leading role in.

       第二十二条  审计机关对国有资本占控股地位或者主导地位的企业和国家事业组织投资的项目审计,参照本规定执行。

  Article 23    These Provisions shall be interpreted by the National Audit Office, and shall be effective as of the promulgation date. The “Measures for Administration over Audit of Government Investment Project” promulgated on January 20, 2006 shall be repealed simultaneously.

       第二十三条  本规定由审计署负责解释,自发布之日起施行。2006年1月20日颁布的《政府投资项目审计管理办法》同时废止。