会计外文翻译-审计监督的法律框架-外文翻译.docVIP

外文文献原文 The Legal Framework of Audit Supervision Chinese Legal System Current Legal Reform. (Jan 1999). The legal system of?audit supervision?is an important part of Chinese economic law. The Auditing Law was promulgated on 31 August 1994 in order to improve State?audit supervision, to maintain the financial and economic order of the State, to promote the building of a corruption-free government, and to safeguard the stable, healthy and continuous development of the national economy. The Auditing Law is composed of general principles, auditing of_ fices and auditors, duties of an auditing office, powers and functions of an auditing office, auditing procedure, legal liability and supplementary principles. This Law explicitly stipulates that the fiscal revenue and expenditure of various departments of the State Council, local peoples governments at all levels and their business departments, the financial income and expenditure of State-owned finance organs, enterprises and institutional units, as well as fiscal revenue and expenditure and financial income and expenditure which should be subject to auditing as stipulated by this Law, shall be subject to?audit supervision?in accordance with the provisions of this Law. Other than the national auditing system, there are also internal auditing system and social auditing system in China. The former internal auditing system was established by various departments of the State Council, local peoples govermnents at all levels, state-owned financial institutions, enterprises and institutions; the latter is the auditing system by which the social independent auditing institutions carry out?audit supervision. In order to ensure the authority and effectiveness of the auditing works, according to this Law, peoples governments at all levels are required to submit annual?audit?work reports on budget implementation and other fiscal revenue and expenditure to the peoples congress at their respective levels. 1. Auditing offices and audi