Measures for Supervision by Finance Departments

财政部门监督办法

Promulgating Institution: Ministry of Finance

Document Number: Order No.69 of the Ministry of Finance

Promulgating Date: 03/02/2012

Effective Date: 05/01/2012

颁布机关: 财政部

文      号: 财政部令第69号

颁布时间: 03/02/2012

实施时间: 05/01/2012

Chapter 1: General Provisions

    第一章  总则

  Article 1    With a view to standardizing the supervisory activities by finance departments, strengthening fiscal administration, ensuring the safe, regulated and effective use of fiscal funds, and safeguarding the national financial and economic order, these Measures are formulated in accordance with State laws and regulations on financial management.

       第一条  为了规范财政部门监督行为,加强财政管理,保障财政资金安全规范有效使用,维护国家财经秩序,根据国家有关财政管理法律法规,制定本办法。

  Article 2    These Measures shall apply to the lawful supervision conducted by finance departments of people's governments at or above the county level (hereinafter referred to as the “Finance Department”) over entities and individuals (hereinafter collectively referred to as the “Party under Supervision”) in terms of fiscal, financial, accounting and other relevant matters.

Dispatched agencies of the finance departments of the people's governments at or above the provincial level shall carry out supervision within their prescribed authority in accordance with the law.

       第二条  县级以上人民政府财政部门(以下简称财政部门)依法对单位和个人(以下统称监督对象)涉及财政、财务、会计等事项实施监督适用本办法。

    省级以上人民政府财政部门派出机构在规定职权范围内依法实施监督。

  Article 3    Finance Departments shall supervise fiscal, financial and other related matters according to the financial management system and the financial subordination relationship, and shall supervise accounting matters according to the division of administrative regions.

Superior Finance Departments shall provide more guidance for subordinate Finance Departments in their supervision work, while the latter shall promptly report the major issues uncovered during supervision to the people's governments at the same level and the superior Finance Departments.

       第三条  财政部门应当按照财政管理体制、财务隶属关系对财政、财务等事项实施监督;按照行政区域对会计事项实施监督。

    上级财政部门应当加强对下级财政部门监督工作的指导;下级财政部门应当及时将监督中发现的重大问题向本级人民政府和上级财政部门报告。

  Article 4    Finance Departments shall, in conducting supervision, combine ex ante, interim and ex post supervision together, and establish a supervision mechanism that covers all government funds and the entire fiscal operation process.

       第四条  财政部门实施监督应当坚持事前、事中和事后监督相结合,建立覆盖所有政府性资金和财政运行全过程的监督机制。

  Article 5    Finance Departments shall integrate supervision with fiscal management, take supervision outcomes as an important reference for budgetary arrangements, and fine-tune pertinent policies and strengthen financial management according to the supervision outcomes.

       第五条  财政部门实施监督应当与财政管理相结合,将监督结果作为预算安排的重要参考依据;根据监督结果完善相关政策、加强财政管理。

  Article 6    Finance Departments shall strengthen performance supervision to raise the utilization effectiveness of fiscal funds.

       第六条  财政部门应当加强绩效监督,提高财政资金使用效益。

  Article 7    Finance Departments shall make more efforts in the application of information technology, and make full use of modern technological means in supervision, so as to improve the supervision efficiency.

       第七条  财政部门应当加强信息化建设，充分运用现代技术手段实施监督，提高监督效率。

Chapter 2: Supervision Bodies and Personnel

    第二章  监督机构和人员

  Article 8    The supervisory duties of a Finance Department shall be jointly performed by its special supervision body and business management bodies. The special supervision body shall carry out centralized management, organize uniform execution, unify and standardize procedures, and mete out administrative punishments in a uniform manner.

       第八条  财政部门的监督职责由本部门专职监督机构和业务管理机构共同履行;由专职监督机构实行统一归口管理、统一组织实施、统一规范程序、统一行政处罚。

  Article 9    The special supervision body of a Finance Department shall perform the following supervisory duties:

(1) Formulating the supervision planning for the Finance Department;

(2) Participating in the drafting and formulation of fiscal and taxation policies and legal systems involving supervisory duties;

(3) Taking the lead in the drafting and development of the annual supervision plan of the Finance Department;

(4) Organizing special supervision involving major issues;

(5) Providing feedback on supervision outcomes and opinions for the business management bodies concerned; and

(6) Organizing internal supervision and inspection of the Finance Department.

       第九条  专职监督机构应当履行下列监督职责:

    (一)制定本部门监督工作规划;

    (二)参与拟定涉及监督职责的财税政策及法律制度;

    (三)牵头拟定本部门年度监督计划;

    (四)组织实施涉及重大事项的专项监督;

    (五)向业务管理机构反馈监督结果及意见;

    (六)组织实施本部门内部监督检查。

  Article 10    The business management bodies of a Finance Department shall perform the following supervisory duties:

(1) Strengthening routine supervision during the performance of fiscal, financial, accounting and other management responsibilities;

(2) Cooperating with the special supervision body in special supervision;

(3) Fine-tuning relevant fiscal policies according to supervision outcomes; and

(4) Providing feedback on the adoption of opinions for the special supervision body.

       第十条  业务管理机构应当履行下列监督职责:

    (一)在履行财政、财务、会计等管理职责过程中加强日常监督;

    (二)配合专职监督机构进行专项监督;

    (三)根据监督结果完善相关财政政策;

    (四)向专职监督机构反馈意见采纳情况。

  Article 11    The special supervision body and business management bodies of a Finance Department shall, in conducting supervision, coordinate and cooperate, and share information with one another.

       第十一条  专职监督机构和业务管理机构实施监督,应当协调配合、信息共享。

  Article 12    The staff members of a Finance Department who carry out supervision tasks (hereinafter referred to as the “Supervisory Officer”) shall have the expertise and professional competency compatible with the financial supervision work.

Supervisory Officers shall practice self-discipline, perform duties and enforce laws in a clean and impartial manner, and keep confidential relevant secrets.

       第十二条  实施监督的财政部门工作人员(以下简称监督人员)应当具备与财政监督工作相适应的专业知识和业务能力。

    监督人员应当廉洁自律,秉公执法,保守秘密。

  Article 13    Supervisory Officers shall withdraw if the Parties under Supervision are interested parties in relation to such officers.

Parties under Supervision shall be entitled to apply for withdrawal of Supervisory Officers who are interested parties.

The withdrawal of Supervisory Officers shall be determined by the person in charge of the Finance Department.

       第十三条  监督人员与监督对象有利害关系的应当回避。

    监督对象有权申请有利害关系的监督人员回避。

    监督人员的回避,由财政部门负责人决定。

  Article 14    Supervisory Officers shall be protected by law in performing their supervisory duties in accordance with the law.

Where a Finance Department carries out supervision in accordance with the law, the Parties under Supervision shall provide cooperation and reflect situations in a truthful manner. They shall not refuse to accept, obstruct or delay the supervision, or retaliate against Supervisory Officers.

       第十四条  监督人员依法履行监督职责受法律保护。

    对财政部门依法实施的监督,监督对象应当予以配合、如实反映情况;不得拒绝、阻挠、拖延;不得对监督人员打击报复。

  Article 15    A Finance Department may, when necessary, engage relevant professional institutions or professionals to assist in the supervision work.

The Finance Department shall strengthen the unified management of the institutions and personnel so engaged.

       第十五条  财政部门可以根据需要，聘请有关专业机构或者专业人员协助监督工作。

    财政部门应当加强对所聘机构和人员的统一管理。

 Chapter 3: Supervision Scope and Authority

   第三章  监督范围和权限

  Article 16    A Finance Department shall exercise supervision over the following matters in accordance with the law:

(1) The implementation of fiscal and taxation regulations and policies;

(2) The preparation, execution, adjustment and final accounts of budgets;

(3) The collection and management of tax revenue, non-tax revenue and other government funds;

(4) The centralized collection and hand-over of payments to the State Treasury, and the management and use of bank accounts by budget entities;

(5) The implementation of regulations and policies on government procurement;

(6) The management of State-owned assets by administrative entities, public institutions, financial enterprises and cultural enterprises;

(7) The implementation of the financial and accounting system;

(8) The management over loans and grants extended by foreign governments and international financial organizations; and

(9) Other matters provided for in laws and regulations.

Finance departments of the people's governments at or above the provincial level shall supervise the establishment and practice of accounting firms and asset appraisal institutions pursuant to the law.

       第十六条  财政部门依法对下列事项实施监督:

    (一)财税法规、政策的执行情况;

    (二)预算编制、执行、调整和决算情况;

    (三)税收收入、政府非税收入等政府性资金的征收、管理情况;

    (四)国库集中收付、预算单位银行账户的管理使用情况;

    (五)政府采购法规、政策的执行情况;

    (六)行政、事业单位国有资产,金融类、文化企业等国有资产的管理情况;

    (七)财务会计制度的执行情况;

    (八)外国政府、国际金融组织贷款和赠款的管理情况;

    (九)法律法规规定的其他事项。

    对会计师事务所和资产评估机构设立及执业情况的监督,由省级以上人民政府财政部门依法实施。

  Article 17    In carrying out supervision, a Finance Department may lawfully take the following measures:

(1) Requiring the Parties under Supervision to provide materials related to the supervision matters as instructed;

(2) Retrieving, accessing or duplicating the following information of the Parties under Supervision: materials related to the preparation, execution, adjustment and final accounts of budgets; information on accounting documentation and account books, financial and accounting reports, auditor's reports, account information and the electronic information management system, as well as other relevant information;

(3) Upon approval by the person in charge of the Finance Department of the relevant people's government at or above the county level, inquiring about pertinent information with the entities having economic and business transactions with the Parties under supervision, and inquiring the deposits of the Parties under Supervision with financial institutions;

(4) In the event that evidence may be lost or difficult to obtain later, upon approval by the person in charge of the Finance Department of the relevant people's government at or above the county level, registering the evidence in advance for preservation, and making a handling decision in a timely manner within seven (7) days;

(5) Ordering the Parties under Supervision to stop the ongoing finance-related illegalities; where the said parties refuse to cease their illegal activities, suspending fiscal funding or ceasing the allocation of funds directly related to the finance-related illegalities to the parties concerned, or ordering them to stop using the funds already allocated; and

(6) Taking other measures provided for in laws and regulations.

       第十七条  财政部门实施监督,可以依法采取下列措施:

    (一)要求监督对象按照要求提供与监督事项有关的资料;

    (二)调取、查阅、复制监督对象有关预算编制、执行、调整和决算资料,会计凭证和账簿、财务会计报告、审计报告、账户信息、电子信息管理系统情况,以及其他有关资料;

    (三)经县级以上人民政府财政部门负责人批准,向与被监督单位有经济业务往来的单位查询有关情况,向金融机构查询被监督单位的存款;

    (四)在证据可能灭失或者以后难以取得的情况下,经县级以上人民政府财政部门负责人批准,先行登记保存证据,并在7日内及时作出处理决定;

    (五)对正在进行的财政违法行为,责令停止;拒不执行的,暂停财政拨款或者停止拨付与财政违法行为直接有关的款项;已经拨付的,责令暂停使用;

    (六)法律法规规定的其他措施。

  Article 18    Where a Finance Department discovers, during the implementation of supervision, that the provisions formulated or implemented by the Parties under Supervision are in conflict with applicable State provisions, the Finance Department may make rectification ex officio or suggest other competent authorities to make rectification.

       第十八条  财政部门实施监督过程中,发现监督对象制定或者执行的规定与国家相关规定相抵触的,可以根据职权予以纠正或者建议有权机关予以纠正。

  Article 19    Finance Departments may make public the handling or punishment decisions and the implementation thereof made against the finance-related illegalities committed by the Parties under Supervision, except for those involving State secrets, trade secrets or personal privacy.

       第十九条  对监督对象财政违法行为作出的处理、处罚决定及其执行情况,除涉及国家秘密、商业秘密、个人隐私外,财政部门可以公开。

  Article 20    Finance Departments shall handle reports against finance-related illegalities in accordance with relevant provisions, and keep confidential the information on informants.

       第二十条  对有关财政违法行为的举报，财政部门应当按照规定处理，并为举报人保密。

Chapter 4: Supervision Methods and Procedures

    第四章  监督方式和程序

  Article 21    Finance Departments may adopt the following methods in supervision: monitoring, urging, investigation, verification, review, inspection, evaluation, etc.

       第二十一条  财政部门实施监督,可以采取监控、督促、调查、核查、审查、检查、评价等方法。

  Article 22    Finance Departments may, in conducting supervision, combine special supervision with routine supervision.

Finance Departments shall organize and carry out special supervision in accordance with prescribed procedures by taking into account the annual supervision plans.

Finance Departments shall organize and carry out routine supervision in accordance with prescribed procedures by taking into consideration the performance of fiscal, financial, accounting and other management responsibilities.

       第二十二条  财政部门实施监督,可以采取专项监督和日常监督相结合的方式。

    专项监督应当结合年度监督计划,按照规定程序组织实施。

    日常监督应当结合履行财政、财务、会计等管理职责,按照规定程序组织实施。

  Article 23    Finance Departments shall, in conducting supervision, make handling or punishment decisions against finance-related illegalities in accordance with the law, and shall refer the matters beyond their authority to the competent departments according to prescribed procedures.

       第二十三条  财政部门实施监督,应当依法对财政违法行为作出处理处罚;对不属于本部门职权范围的事项,应当按照规定程序移送有权机关处理。

  Article 24    In conducting supervision, Finance Departments shall strengthen communication and collaboration with supervision departments, audit offices and other relevant authorities, and shall make use of relevant authorities' investigation, inspection and audit findings that can serve the performance of their own duties.

Finance Departments may request relevant authorities to assist them in performing supervisory duties.

       第二十四条  财政部门实施监督，应当加强与监察、审计等有关机关的沟通和协作。有关机关已经作出的调查、检查、审计结论能够满足本部门履行职责需要的，应当加以利用。

    财政部门履行监督职责，可以提请有关机关予以协助。

Chapter 5: Legal Liability

    第五章  法律责任

  Article 25    Where a Party under Supervision falls under any of the following circumstances, the Finance Department of the relevant people's government at or above the county level shall order the said party to make correction by a specified deadline, and give a warning thereto. Where the person-in-charge subject to direct liabilities and other personnel subject to direct liabilities are State functionaries, the said Finance Department shall suggest other competent departments to lawfully mete out disciplinary sanctions. Where a criminal offense is suspected of, the case shall be referred to judicial organs in accordance with the law:

(1) Where the Party under Supervision refuses to accept, obstructs or delays the lawful supervision by the Finance Department;

(2) Where the Party under Supervision fails to provide truthful materials concerned; or

(3) Where the Party under Supervision retaliates against Supervisory Officers.

       第二十五条  监督对象有下列情形之一的,由县级以上人民政府财政部门责令限期改正,并给予警告;直接负责的主管人员和其他直接责任人员属于国家工作人员的,建议有关主管部门依法给予处分;涉嫌犯罪的,依法移送司法机关:

    (一)拒绝、阻挠、拖延财政部门依法实施的监督的;

    (二)不如实提供有关资料的;

    (三)对监督人员进行打击报复的。

  Article 26    Supervisory Officers shall be given administrative sanctions in accordance with the law if they, during supervision, neglect duties, abuse power, practice favoritism for personal gains, or divulge State secrets or trade secrets. Where they are suspected of committing criminal offenses, the cases shall be referred to judicial organs in accordance with the law.

       第二十六条  监督人员实施监督过程中玩忽职守、滥用职权、徇私舞弊或者泄露国家秘密、商业秘密的,依法给予行政处分;涉嫌犯罪的,依法移送司法机关。

  Article 27    Parties under Supervision who have objections to the handling or punishment decisions may apply for administrative reconsideration or bring administrative lawsuits in accordance with the law.

State functionaries who have objections to the disciplinary sanctions imposed may apply for review or lodge appeals in accordance with relevant provisions.

       第二十七条  监督对象对处理、处罚决定不服的，可以依法申请行政复议或者提起行政诉讼。

    国家工作人员对处分不服的，可以依照有关规定申请复核或者提出申诉。

Chapter 6: Supplementary Provisions

    第六章  附则

  Article 28    If Finance offices at the township/village level shall, within their prescribed authority or as entrusted by the Finance Departments of superior governments, conduct supervision in accordance with the law, these Measures shall apply as the reference.

       第二十八条  乡镇财政机构在规定职权范围内,或者受上级政府财政部门委托,依法实施监督工作,参照本办法执行。

  Article 29    These Measures shall come into effect on May 1, 2012.

       第二十九条  本办法自2012年5月1日起施行。