National Auditing Office

Major responsibilities of the office are to review and formulate auditing policies and guidelines, take part in the formulation of laws and regulations concerning auditing, finance and economy, stipulate auditing regulations and rules and supervise their implementation, handle the review and registration of local auditing regulation and rules, direct, coordinate and supervise the operation of auditing institutions at various levels; report auditing results to the State Council and departments of the State Council, put forward suggestions for and improve related policies, regulations and macro-control measures; directly conduct following auditing areas in accordance with China's auditing: law implementation of the central budget and other financial revenue and expenditure, financial revenue and expenditure of various central government organs, institutions and their subsidiaries, implementation of the budgets of provincial governments and their final accounts, revenues and expenditure of the central bank and assets, debts, losses and gains of central monetary institutions, the financial revenue and expenditure of social security funds managed by departments of the State Council or social organizations entrusted by the State Council, environmental protection funds, social donations and other funds and capitals, financial revenue and expenditure of aid and loans by foreign organizations and governments as well as any other items to be audited by the National Auditing Office as prescribed by laws and regulations; submit to the premier of the State Council on the implementation of the central budget and auditing result, submit to the Standing Committee of the National People's Congress, as entrusted by the State Council, the auditing results on the implementation of the central budget and other financial revenue and expenditure; organize the implementation of industrial and trade auditing, special auditing and investigative auditing on the carrying out of state policies and macro-control of finance and economy, organize local auditing bodies to conduct auditing on the economic responsibilities of officials during their term of office, handle the appeal of reviews lodged by audited institutions against auditing decisions of auditing organs; work together with provincial governments to jointly lead provincial auditing organs, cooperatively handle the appointment and removal of leaders of provincial auditing organs, administer offices of special auditors stationed in different regions; cooperate with special inspectors to conduct supervision and auditing of key and large national enterprises and key national construction projects in accordance with regulations and decisions of the State Council, organize auditing and supervision of other state-owned enterprises and national construction projects; carry out guidance and supervision of domestic auditing; supervise auditing business qualities of social auditing organizations; conduct special training in the auditing field and carry out international exchange in the auditing field.

The office is made up of 12 departments: the general affairs office, legal system department, financial auditing department, monetary auditing department, government administrations and institutions auditing department, economic and trade auditing department, agriculture, resources and environmental protection auditing department, social security auditing department, fixed asset investment auditing department, foreign capital utilization auditing department, foreign affairs department, personnel and education department.