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Legal Status
2015-07-16日   Soure : :

 

The legal status of auditing and supervision in China has been explicitly written in the Constitution of the People’s Republic of China (hereafter referred to as the Constitution).

Article 91 of the Constitution stipulates that: The State Council shall establish an auditing body to supervise through auditing the revenue and expenditure of all departments under the State Council and of the local governments at various levels, and the revenue and expenditure of all financial and monetary organizations, enterprises and institutions of the state.

Under the direction of the Premier of the State Council, the auditing body independently exercises its power of supervision through auditing in accordance with the law, subject to no interference by any other administrative organ or any public organization or individual.

Article 109 of the Constitution stipulates that: Auditing bodies are established by local people’s governments at and above the county level. Local auditing bodies at different levels independently exercise their power to supervise through auditing in accordance with the law and are responsible to the people’s government at the corresponding level and to the auditing body at the next higher level.

According to articles 62, 67, 80 and 86 of the Constitution, the Auditor General is a member of the State Council. The President of the People’s Republic of China appoints and removes the Auditor General in pursuance of the decisions of the National People’s Congress and its Standing Committee, upon the nomination by the Premier.