Measures for Public Finance Examination Work
Measures for Public Finance Examination Work
Measures for Public Finance Examination Work
Order of the Ministry of Finance [2006] No. 32
January 26, 2006
The Measures for Public Finance Examination Work, which were adopted at the executive meeting of the Ministry of Finance on January 10, 2006 upon deliberation, are hereby promulgated and shall enter into effect as of March 1, 2006.
Minister of Finance, Jin Renqing
Appendix: Measures for Public Finance Examination Work
Article 1 The present Measures are formulated in accordance with the Budget Law of the People's Republic of China and the Regulations on the Penalties and Sanctions against Illegal Financial Conducts and other administrative regulations for the purpose of regulating the public finance examination work, guaranteeing and supervising the effective implementation of finance examination conducted by the department of finance and protecting the legitimate rights and interests of citizens, legal persons and other organizations.
Article 2 The present Measures shall be applied to any finance examination implemented in accordance with the law by the departments of finance of the people's governments at or above the county level and the offices dispatched by the departments of finance of the people's governments at or above the provincial level (hereinafter uniformly referred to as the finance department).
Article 3 The term "public finance examination" as mentioned in the present Measures refers to an act that the finance department carries out an examination on the implementation of regulations on finance and taxes and the matters of administration on fiscal, finance and accounting etc. by entities and individuals for the purpose of executing its duties and functions of supervision over public finance, rectifying any illegal fiscal act and maintaining the fiscal and economic order of the state.
Article 4 When implementing any public finance examination, the finance department shall follow the principles of legality, objectivity, fairness and openness.
Article 5 The finance department shall, in accordance with the provisions of laws, regulations, rules as well as the present Measures, implement public finance examination within the scope of its prescribed powers and functions, and draw a relevant conclusion on examination or decision on treatment or punishment in accordance with law.
Any dispute on the jurisdiction of public finance examination shall be reported to the same superior finance department to designate the jurisdiction.
Article 6 The finance department shall establish an annual plan of public finance examination and organize and implement relevant public finance examination in accordance with the plan, or organize and carry out the relevant public finance examination in accordance with the requirements of daily fiscal administration.
Article 7 Where the finance department implements any public finance examination, an examination team shall be set up and a team leader shall be designated as well. Examination teams shall adopt a leader responsibility system.
Article 8 The examiners of an examination team shall consist of functionaries of the finance department, who shall be qualified as follows:
1.Being familiar with the relevant laws, regulations, rules and policies;
2.Mastering the relevant professional knowledge; and
3.Having the capability of investigation and research, comprehensive analysis and literal expression.
Article 9 In accordance with the requirements, the finance department may invite special institutions or personnel with specialized knowledge to assist the relevant examiners to implement the finance examination.
Article 10 Any examiner who has any direct interest with any entity or individual under examination (hereinafter uniformly referred to as the examinee) shall withdraw.
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