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Order of the President of the People's Republic of China
(No. 48)
The Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China, which was adopted at the 20th meeting of the Standing Committee of the 10th National People's Congress of the People's Republic of China on February 28, 2006, is hereby promulgated and shall come into force as of June 1, 2006.
President of the People's Republic of China Hu Jintao
February 28, 2006
Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China
(Adopted at the 20th meeting of the Standing Committee of the 10th National People's Congress of the People's Republic of China on February 28, 2006)
It is decided at the 20th meeting of the Standing Committee of the 10th National People's Congress of the People's Republic of China to amend the Audit Law of the People's Republic of China as follows:
| | 中华人民共和国主席令
（第四十八号）
《全国人民代表大会常务委员会关于修改〈中华人民共和国审计法〉的决定》已由中华人民共和国第十届全国人民代表大会常务委员会第二十次会议于2006年2月28日通过，现予公布，自2006年6月1日起施行。
中华人民共和国主席 胡锦涛
2006年2月28日
全国人民代表大会常务委员会关于修改《中华人民共和国审计法》的决定
（2006年2月28日第十届全国人民代表大会常务委员会第二十次会议通过）
第十届全国人民代表大会常务委员会第二十次会议决定对《中华人民共和国审计法》作如下修改：
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1. Article 1 shall be amended as: “This Law is formulated in accordance with the Constitution with a view to strengthening the audit supervision of the State, maintaining the fiscal and economic order of the State, enhancing the efficiency in using fiscal capital, promoting the building of a clean government and ensuring the sound development of national economy and society.”
| | 一、第一条修改为：“为了加强国家的审计监督，维护国家财政经济秩序，提高财政资金使用效益，促进廉政建设，保障国民经济和社会健康发展，根据宪法，制定本法。”
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2. A new paragraph shall be added to Article 3 as Paragraph 2: “An auditing organ shall carry out audit evaluation according to the laws and regulations on government revenues and expenditures and financial revenues and expenditures as well as other relevant provisions of the State, and shall make an audit decision within the scope of its statutory authorities.”
| | 二、第三条增加一款，作为第二款：“审计机关依据有关财政收支、财务收支的法律、法规和国家其他有关规定进行审计评价，在法定职权范围内作出审计决定。”
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3. Article 4 shall be amended as: “The State Council and the local people's government at or above the county level shall annually present to the standing committee of the people's congress at the corresponding level with an audit work report of the auditing organ on budget implementation and other government revenues and expenditures. An audit work report shall give emphasis to the audit of budget implementation. When necessary, the standing committee of the people's congress may make a resolution on the audit work report.
“The State Council and the local people's government at or above the county level shall report the conditions on the correction of the problems found out in the audit work report and the handling results to the standing committee of the people's congress at the same level.”
| | 三、第四条修改为：“国务院和县级以上地方人民政府应当每年向本级人民代表大会常务委员会提出审计机关对预算执行和其他财政收支的审计工作报告。审计工作报告应当重点报告对预算执行的审计情况。必要时，人民代表大会常务委员会可以对审计工作报告作出决议。
“国务院和县级以上地方人民政府应当将审计工作报告中指出的问题的纠正情况和处理结果向本级人民代表大会常务委员会报告。”
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4. Article 10 shall be amended as: “An auditing organ may, according to the requirements for the work and upon approval of the people's government at the same level, establish dispatched offices within its audit jurisdiction.
“The dispatched organs shall carry out the audit work upon the strength of the empowerment of the auditing organ.”
| | 四、第十条修改为：“审计机关根据工作需要，经本级人民政府批准，可以在其审计管辖范围内设立派出机构。
“派出机构根据审计机关的授权，依法进行审计工作。”
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5. A new paragraph shall be added to Article 15 as Paragraph 4: “For the appointment and dismissal of the person in-charge of the local auditing organ at any level, it is necessary to solicit the opinions of the auditing organ at the next higher level in advance.”
| | 五、第十五条增加一款，作为第四款：“地方各级审计机关负责人的任免，应当事先征求上一级审计机关的意见。”
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6. Article 16 shall be amended as: “The auditing organ shall exercise audit supervision over the budget implementation, final settlement of accounts as well as other government revenues and expenditures of all the other departments (including subordinate organs) at the corresponding level and of the governments at lower levels.”
| | 六、第十六条修改为：“审计机关对本级各部门（含直属单位）和下级政府预算的执行情况和决算以及其他财政收支情况，进行审计监督。”
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7. Article 17 shall be amended as: “The National Audit Office shall, under the leadership of the Premier of the State Council, exercise audit supervision over the implementation of central budget and other government revenues and expenditures, and submit reports on audit results to the Premier.
“The local auditing organ at any level shall, under the respective leadership of the governor of the province, chairmen of the autonomous region, mayor, head of the county and head of the district as well as the leadership of the auditing organ at the next higher level, exercise audit supervision over the budget implementation and other government revenues and expenditures of the corresponding level, and submit reports on audit results to the people's government at the corresponding level and the auditing organ at the next higher level.”
| | 七、第十七条修改为：“审计署在国务院总理领导下，对中央预算执行情况和其他财政收支情况进行审计监督，向国务院总理提出审计结果报告。
“地方各级审计机关分别在省长、自治区主席、市长、州长、县长、区长和上一级审计机关的领导下，对本级预算执行情况和其他财政收支情况进行审计监督，向本级人民政府和上一级审计机关提出审计结果报告。”
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8. Article 19 shall be amended as: “The auditing organ shall exercise audit supervision over the financial revenues and expenditures of public institutions of the State and other public organizations that use fiscal capital.”
| | 八、第十九条修改为：“审计机关对国家的事业组织和使用财政资金的其他事业组织的财务收支，进行审计监督。”
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9. Article 21 shall be deleted.
| | 九、删去第二十一条。
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10. Article 22 shall be changed into Article 21 and amended as: “The audit supervision over the enterprises and financial institutions in which the State-owned assets play a controlling or leading role shall be prescribed by the State Council.”
| | 十、第二十二条改为第二十一条，修改为：“对国有资本占控股地位或者主导地位的企业、金融机构的审计监督，由国务院规定。”
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11. Article 23 shall be changed into Article 22 and amended as: “The auditing organ shall exercise audit supervision over the budget implementation and final settlement of accounts relating to the construction projects that are invested or mainly invested by the government.”
| | 十一、第二十三条改为第二十二条，修改为：“审计机关对政府投资和以政府投资为主的建设项目的预算执行情况和决算，进行审计监督。”
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12. Article 24 shall be changed into Article 23 and amended as: “An auditing organ shall exercise audit supervision over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by the government department or by any other entity on commission of the government department.”
| | 十二、第二十四条改为第二十三条，修改为：“审计机关对政府部门管理的和其他单位受政府委托管理的社会保障基金、社会捐赠资金以及其他有关基金、资金的财务收支，进行审计监督。”
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13. A new article shall be added as Article 25: “An auditing organ shall, according to the relevant provision of the State, exercise audit supervision over the main principals of state organs and other entities subject to audit supervision of the auditing organ for their fulfillment of economic liabilities of government revenues and expenditures, financial revenues and expenditures and other economic activities for their respective regions, departments or entities during the course of holding posts.”
| | 十三、增加一条，作为第二十五条：“审计机关按照国家有关规定，对国家机关和依法属于审计机关审计监督对象的其他单位的主要负责人，在任职期间对本地区、本部门或者本单位的财政收支、财务收支以及有关经济活动应负经济责任的履行情况，进行审计监督。”
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14. Article 29 shall be added as: “The entities subject to audit supervision of the auditing organ shall establish and improve their internal auditing systems in accordance with the relevant provisions of the State. And their internal auditing work shall be subject to the professional guidance and supervision of the auditing organ.”
| | 十四、第二十九条修改为：“依法属于审计机关审计监督对象的单位，应当按照国家有关规定建立健全内部审计制度；其内部审计工作应当接受审计机关的业务指导和监督。”
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15. Article 30 shall be added as: “If an entity under audit by a social audit institution is an object of audit supervision of the auditing organ, the auditing organ shall be entitled to check the relevant audit report as issued by the aforesaid social audit institution under the provisions of the State Council.”
| | 十五、第三十条修改为：“社会审计机构审计的单位依法属于审计机关审计监督对象的，审计机关按照国务院的规定，有权对该社会审计机构出具的相关审计报告进行核查。”
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16. Article 31 shall be added as: “The auditing organ shall be entitled to require an entity under audit to submit, in accordance with the provisions of the auditing organ, the budget or plan on financial revenues and expenditures, budget implementation, final settlement of accounts, financial accounting reports, electronic data on government or financial revenues and expenditures stored and disposed by computers and necessary computer technical documents, the conditions about the account opening at the financial institution, the audit report issued by the social audit institution as well as other materials about government or financial revenues and expenditures. And the entity under audit shall not refuse or delay the submission or give a false report.
“The person in-charge of an entity under audit shall be responsible for the authenticity and integrity of the financial accounting materials provided by his own entity.”
| | 十六、第三十一条修改为：“审计机关有权要求被审计单位按照审计机关的规定提供预算或者财务收支计划、预算执行情况、决算、财务会计报告，运用电子计算机储存、处理的财政收支、财务收支电子数据和必要的电子计算机技术文档，在金融机构开立账户的情况，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料，被审计单位不得拒绝、拖延、谎报。
“被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。”
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17. Article 32 shall be added as: “The auditing organ shall, during the course of audit, be entitled to examine accounting vouchers, accounting books, financial accounting reports, the electronic data system of government or financial revenues and expenditures operated by computers as well as other materials and assets about government or financial revenues and expenditures. And the entity under audit shall not refuse to submit them.”
| | 十七、第三十二条修改为：“审计机关进行审计时，有权检查被审计单位的会计凭证、会计账簿、财务会计报告和运用电子计算机管理财政收支、财务收支电子数据的系统，以及其他与财政收支、财务收支有关的资料和资产，被审计单位不得拒绝。”
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18. A new paragraph shall be added to Article 33 as Paragraph 2: “The auditing organ shall be entitled to inquiry the account of an entity under audit at the financial institution upon approval of the person in-charge of the auditing organ of the people's government at or above the county level.”
And a new paragraph shall be added as Paragraph 3: “If the auditing organ can prove that an entity under audit deposits public money in the name of individuals, it shall be entitled to look into the deposits of the entity under audit in the name of individuals at the financial institution upon approval of the person in-charge of the auditing organ of the people's government at or above the county level.”
| | 十八、第三十三条增加一款，作为第二款：“审计机关经县级以上人民政府审计机关负责人批准，有权查询被审计单位在金融机构的账户。”
增加一款，作为第三款：“审计机关有证据证明被审计单位以个人名义存储公款的，经县级以上人民政府审计机关主要负责人批准，有权查询被审计单位以个人名义在金融机构的存款。”
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19. Paragraph 1 of Article 34 shall be amended as: “When an auditing organ carries out an audit, the entity under audit shall not transfer, conceal, alter or destroy its accounting vouchers, accounting books, financial accounting reports and other materials about fiscal or financial revenues and expenditures, nor may it transfer or conceal the assets it obtained in violation of the provisions of the State.”
A new paragraph shall be added as Paragraph 2: “Where an entity under audit violates the preceding Paragraph, the auditing organ shall be entitled to deter it, and when necessary and upon approval of the person in-charge of the auditing organ of the people's government at or above the county level, the auditing organ may seal up the relevant materials and the assets obtained in violation of the provisions of the State. If the auditing organ needs to freeze the relevant deposits at the financial institution, it shall file an application with the people's court.”
Paragraph 2 shall be changed into two paragraphs as Paragraphs 3 and 4 and be amended as: “Where an entity under audit is carrying out any act relating to government or financial revenues and expenditures in violation of the provisions of the State, the auditing organ shall be entitled to deter it. If the deterrence fails, the auditing organ shall, upon approval of the person-in-charge of the auditing organ of the people's government at or above the county level, notify the fiscal department and the competent authorities to suspend the allotment of money directly relevant to the act of government or financial revenues and expenditures in violation of the provisions of the State; if the aforesaid money has been allotted, the use thereof shall be suspended.
“The auditing organ shall, when adopting the measures as prescribed by the preceding two paragraphs, not affect the lawful business operations or production and management activities of the entity under audit.”
| | 十九、第三十四条第一款修改为：“审计机关进行审计时，被审计单位不得转移、隐匿、篡改、毁弃会计凭证、会计账簿、财务会计报告以及其他与财政收支或者财务收支有关的资料，不得转移、隐匿所持有的违反国家规定取得的资产。”
增加一款，作为第二款：“审计机关对被审计单位违反前款规定的行为，有权予以制止；必要时，经县级以上人民政府审计机关负责人批准，有权封存有关资料和违反国家规定取得的资产；对其中在金融机构的有关存款需要予以冻结的，应当向人民法院提出申请。”
第二款改为两款，作为第三款、第四款，修改为：“审计机关对被审计单位正在进行的违反国家规定的财政收支、财务收支行为，有权予以制止；制止无效的，经县级以上人民政府审计机关负责人批准，通知财政部门和有关主管部门暂停拨付与违反国家规定的财政收支、财务收支行为直接有关的款项，已经拨付的，暂停使用。
“审计机关采取前两款规定的措施不得影响被审计单位合法的业务活动和生产经营活动。”
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20. A new article shall be added as Article 37: “The auditing organ may, when performing the duty of audit supervision, request the administrative department of public security, oversight, public finance, taxation, customs, price or industry and commerce to offer assistance.”
| | 二十、增加一条，作为第三十七条：“审计机关履行审计监督职责，可以提请公安、监察、财政、税务、海关、价格、工商行政管理等机关予以协助。”
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21. Article 37 shall be changed into Article 38, and Paragraph 1 shall be amended as: “The auditing organ shall form an audit team in light of the audit matters as determined in the plan on the audit, and shall, within 3 days before the audit implementation, serve an audit notice to the entity under audit. In the case of any special circumstance, the auditing organ may, upon approval of the people's government at the same level, directly carry out the audit upon the strength of the audit notice.”
A new paragraph shall be added as Paragraph 3: “The auditing organ shall enhance the efficiency of audit work.”
| | 二十一、第三十七条改为第三十八条，第一款修改为：“审计机关根据审计项目计划确定的审计事项组成审计组，并应当在实施审计三日前，向被审计单位送达审计通知书；遇有特殊情况，经本级人民政府批准，审计机关可以直接持审计通知书实施审计。”
增加一款，作为第三款：“审计机关应当提高审计工作效率。”
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22. Article 38 shall be changed into Article 39, and Paragraph 1 shall be amended as: “The auditors shall carry out their audit and obtain the certification materials by examining accounting vouchers, accounting books and financial accounting reports, consulting the documents and materials about audit matters, inspecting the cash, physical objects and securities and making investigations of the relevant entities or individuals.”
| | 二十二、第三十八条改为第三十九条，第一款修改为：“审计人员通过审查会计凭证、会计账簿、财务会计报告，查阅与审计事项有关的文件、资料，检查现金、实物、有价证券，向有关单位和个人调查等方式进行审计，并取得证明材料。”
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23. Article 39 shall be changed into Article 40 and be amended as: “An audit team shall, after carrying out the audit of matters, submit an audit report to the auditing organ. However, the audit team shall, prior to the submission of the audit report, solicit the opinions of the entity under audit. The entity under audit shall, within ten days upon receipt of the audit report of the audit team, submit its written opinions to the audit team. The audit team shall submit the aforesaid written opinions to the auditing organ.”
| | 二十三、第三十九条改为第四十条，修改为：“审计组对审计事项实施审计后，应当向审计机关提出审计组的审计报告。审计组的审计报告报送审计机关前，应当征求被审计对象的意见。被审计对象应当自接到审计组的审计报告之日起十日内，将其书面意见送交审计组。审计组应当将被审计对象的书面意见一并报送审计机关。”
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24. Article 40 shall be changed into Article 41 and be amended as: “The auditing organ shall deliberate the audit report submitted by the audit team according to the procedures as set down by the National Audit Office, and present an audit report of its own after concurrently studying the opinions of the entity under audit about the audit report delivered by the audit team. It shall, within the scope of its statutory authorities, make an audit decision or put forward the opinions for disposition and punishment to the competent authorities in case the disposition or punishment should be imposed on an act of fiscal or financial revenues and expenditures in violation of the provisions of the State.
“The auditing organ shall serve the audit report and audit decision of its own to the entity under audit and the competent organ or entity. The audit decision shall enter into force as of the date of service.”
| | 二十四、第四十条改为第四十一条，修改为：“审计机关按照审计署规定的程序对审计组的审计报告进行审议，并对被审计对象对审计组的审计报告提出的意见一并研究后，提出审计机关的审计报告；对违反国家规定的财政收支、财务收支行为，依法应当给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚的意见。
“审计机关应当将审计机关的审计报告和审计决定送达被审计单位和有关主管机关、单位。审计决定自送达之日起生效。”
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25. A new article shall be added as Article 42: “If the auditing organ at the higher level considers that an audit decision made by an auditing organ at the lower level has violated the relevant provisions of the State, it may order the auditing organ at the lower level to alter or cancel the aforesaid decision, and may directly make a decision on alteration or cancellation when necessary.”
| | 二十五、增加一条，作为第四十二条：“上级审计机关认为下级审计机关作出的审计决定违反国家有关规定的，可以责成下级审计机关予以变更或者撤销，必要时也可以直接作出变更或者撤销的决定。”
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26. Article 41 shall be changed into Article 43 and be amended as: “If an entity under audit violates any provisions in this Law by refusing or delaying the provision of the materials about audit matters, providing untrue or incomplete materials, or refusing or impeding the inspection, the auditing organ may order it to make corrections, circulate a notice of criticism and give a warning. If the entity under audit refuses to make corrections, it shall be subject to liabilities.”
| | 二十六、第四十一条改为第四十三条，修改为：“被审计单位违反本法规定，拒绝或者拖延提供与审计事项有关的资料的，或者提供的资料不真实、不完整的，或者拒绝、阻碍检查的，由审计机关责令改正，可以通报批评，给予警告；拒不改正的，依法追究责任。”
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27. Articles 42 and 43 shall be incorporated into one article as Article 44 and be amended as: “Where an entity under audit violates the provisions in this Law by transferring, concealing, altering or destroying accounting vouchers, accounting accounts, financial accounting reports or other materials about government or financial revenues and expenditures, or transferring or concealing the assets obtained in violation of the provisions of the State, and if the auditing organ considers that the principal and other persons held to be directly responsible should be given sanctions, the auditing organ shall put forward the suggestions for punishment, and the entity under audit or the organ at the higher level and the oversight organ shall make a timely decision, and notify the result to the auditing organ in written form; and if a crime is constituted, the entity under audit shall be subject to criminal liabilities.”
| | 二十七、第四十二条、第四十三条合并为一条，作为第四十四条，修改为：“被审计单位违反本法规定，转移、隐匿、篡改、毁弃会计凭证、会计账簿、财务会计报告以及其他与财政收支、财务收支有关的资料，或者转移、隐匿所持有的违反国家规定取得的资产，审计机关认为对直接负责的主管人员和其他直接责任人员依法应当给予处分的，应当提出给予处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定，并将结果书面通知审计机关；构成犯罪的，依法追究刑事责任。”
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28. Article 44 shall be changed into Article 45 and be amended as: “Where any other department (including subordinate entities) at the corresponding level or the government at the lower level commits the acts against the budget or other acts of government revenues and expenditures against the provisions of the State, the auditing organ, the people's government or the competent authorities shall, within the scope of its statutory authorities and in accordance with the laws and administrative regulations, take the following measures in light of the specific situation:
“(1)Ordering it to pay the money that should be turned over within the time limit;
(2)Ordering it to return the occupied state-owned assets within the time limit;
(3)Ordering it to refund the unlawful proceeds within the time limit;
(4)Ordering to dispose the matter in accordance with the relevant provisions on the unified national accounting system; and
(5)Other measures.”
| | 二十八、第四十四条改为第四十五条，修改为：“对本级各部门（含直属单位）和下级政府违反预算的行为或者其他违反国家规定的财政收支行为，审计机关、人民政府或者有关主管部门在法定职权范围内，依照法律、行政法规的规定，区别情况采取下列处理措施：
“（一）责令限期缴纳应当上缴的款项；
“（二）责令限期退还被侵占的国有资产；
“（三）责令限期退还违法所得；
“（四）责令按照国家统一的会计制度的有关规定进行处理；
“（五）其他处理措施。”
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29. Article 45 shall be changed into Article 46 and be amended as: “Where an entity under audit commits the acts of financial revenues and expenditures in violation of the provisions of the State, the auditing organ, the people's government or the competent authorities shall, within the scope of its statutory authorities and in accordance with the laws and administrative regulations, take measures as prescribed in the preceding Article in light of the specific situation, and may impose punishments on the entity under audit according to law.”
| | 二十九、第四十五条改为第四十六条，修改为：“对被审计单位违反国家规定的财务收支行为，审计机关、人民政府或者有关主管部门在法定职权范围内，依照法律、行政法规的规定，区别情况采取前条规定的处理措施，并可以依法给予处罚。”
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30. A new article shall be added as Article 47: “The auditing organ shall make an audit decision within the scope of its statutory authorities, and the entity under audit shall implement the aforesaid decision.
“Where the auditing organ orders an entity under audit to pay the money that should be turned over, but the entity under audit refuses to do so, the auditing organ shall circulate a notice to the competent authorities, and the competent authorities shall, according to the laws and administrative regulations, deduct the aforesaid money and take other measures, and notify the results to the auditing organ in written form.”
| | 三十、增加一条，作为第四十七条：“审计机关在法定职权范围内作出的审计决定，被审计单位应当执行。
“审计机关依法责令被审计单位上缴应当上缴的款项，被审计单位拒不执行的，审计机关应当通报有关主管部门，有关主管部门应当依照有关法律、行政法规的规定予以扣缴或者采取其他处理措施，并将结果书面通知审计机关。”
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31. A new article shall be added as Article 48: “Where an entity under audit holds objection to an audit decision on financial revenues and expenditures as delivered by the auditing organ, it may file an application for administrative reconsideration or lodge an administrative lawsuit.
“Where an entity under audit holds objection to an audit decision on government revenues and expenditures as delivered by the auditing organ, it may request the people's government at the same level as the auditing organ for ruling, and the ruling delivered by the people's government at the same level shall be final.”
| | 三十一、增加一条，作为第四十八条：“被审计单位对审计机关作出的有关财务收支的审计决定不服的，可以依法申请行政复议或者提起行政诉讼。
“被审计单位对审计机关作出的有关财政收支的审计决定不服的，可以提请审计机关的本级人民政府裁决，本级人民政府的裁决为最终决定。”
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32. Article 46 shall be changed into Article 49 and be amended as: “Where the government or financial revenues and expenditures of an entity under audit are conflicts with the provisions of the State and the auditing organ considers it necessary to punish the principal and other persons held to be directly responsible, it shall put forward the suggestions for punishment, and the entity under audit, the organ at the higher level or the oversight organ shall timely make a decision and notify the results to the auditing organ in written form.
| | 三十二、第四十六条改为第四十九条，修改为：“被审计单位的财政收支、财务收支违反国家规定，审计机关认为对直接负责的主管人员和其他直接责任人员依法应当给予处分的，应当提出给予处分的建议，被审计单位或者其上级机关、监察机关应当依法及时作出决定，并将结果书面通知审计机关。”
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33. Article 48 shall be changed into Article 51 and be amended as: “Anyone who retaliates or makes a false charge against the auditor shall be given sanctions; and shall be subject to criminal liabilities if any crime is constituted.”
| | 三十三、第四十八条改为第五十一条，修改为：“报复陷害审计人员的，依法给予处分；构成犯罪的，依法追究刑事责任。”
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34. Article 49 shall be changed into Article 52 and be amended as: “Where an auditor abuses his authorities, resorts to frauds for personal ends, neglects his duties or divulges national secrets or business secrets he has access to, he shall be punished; and if a crime is constituted, he shall be subject to criminal liabilities.”
This Decision shall come into force as of June 1, 2006.
The Audit Law of the People's Republic of China shall be re-promulgated after the amendments have been made and the sequential numbers of the articles are correspondingly adjusted according to this Decision. | | 三十四、第四十九条改为第五十二条，修改为：“审计人员滥用职权、徇私舞弊、玩忽职守或者泄露所知悉的国家秘密、商业秘密的，依法给予处分；构成犯罪的，依法追究刑事责任。”
本决定自2006年6月1日起施行。
《中华人民共和国审计法》根据本决定作相应修改并对条款顺序作相应调整，重新公布。
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