National Audit Office

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(1) Brief Introduction

The National Audit Office is a Central Government agency under the State Council, the supreme audit institution of China.

The current Auditor General is Liu Jiayi.

Its official site is: www.cnao.gov.cn/main/index.htm.


(2) Major Functions and Powers

1) 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.

2) Report auditing results to the State Council and departments of the State Council and put forward suggestions for and improve related policies, regulations and macro-control measures.

3) 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.

4) Submit to the Premier of the State Council on the implementation of the central budget and auditing result, and 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.

5) Organize the implementation of industrial and trade auditing, special auditing and investigative auditing on the implementation 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.

6) Work together with provincial governments to jointly lead provincial auditing organs; cooperatively handle the appointment and removal of leaders of provincial auditing organs; and administer offices of special auditors stationed in different regions.

7) 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, and organize auditing and supervision of other state-owned enterprises and national construction projects.

8) Carry out guidance and supervision of domestic auditing.

9) Supervise auditing business qualities of social auditing organizations.

10) Conduct special training in the auditing field and carry out international exchange in the auditing field.


(3) Organizational Setup

Under the Auditor-General are functional departments, dispatched offices and resident offices.

Functional departments are: the General Office, Law Department, Department of Public Finance Audit, Department of Monetary Audit, Department of Non-Profit Government Agencies Audit, Department of Trade and Economic Audit, Department of Agriculture, Resources and Environmental Protection, Department of Social Security Audit, Department of Fixed Assets Investment Audit, Department of Foreign Funds Application Audit, Department of Economic Accountability Audit, Department of Foreign Affairs, Department of Personnel and Education, IT Center, Training Center, Audit Research Institute, China Audit Newspaper, and China Audit Press.

Dispatched offices are: Supervision and Personnel Audit Office, Foreign Affairs Audit Office, Development and Planning Audit Office, Economic Audit Office No. 1, Economic Audit Office No.2, Trade Audit Office, Defense Industry Audit Office, Education Audit Office, Science and Technology Audit Office, Security and Justice Audit Office, Ethnic and Religious Audit Office, Supervision and Personnel Audit Office, Resources and Environmental Protection Audit Office, Social Security Audit Office, Construction and Building Materials Audit Office, Transportation Audit Office, Information and Postal Audit Office, Agriculture, Forestry and Water Resources Audit Office, Culture and Sports Audit Office Audit Office, Health and Medicine Audit Office, Customs Audit Office, Economic Law Implementation Audit Office, News and Communication Audit Office, Tourism and Overseas Chinese Affairs Audit Office, Science and Engineering Audit Office, Seismological and Meteorological Audit Office, Social Security Audit Office, Construction and Building Materials Audit Office, Information and Postal Audit Office, and Transportation Audit Office.

The National Audit Office’s resident offices are: Jing-Jin-Ji Resident Audit Office, Taiyuan Resident Audit Office, Shenyang Resident Audit Office, Harbin Resident Audit Office, Shanghai Resident Audit Office, Nanjing Resident Audit Office, Wuhan Resident Audit Office, Guangzhou Resident Audit Office, Zhengzhou Resident Audit Office, Jinan Resident Audit Office, Xi’an Resident Audit Office, Lanzhou Resident Audit Office, Kunming Resident Audit Office, Chengdu Resident Audit Office, Changsha Resident Audit Office, Shenzhen Resident Audit Office, The CNAO’s Harbin Resident Office, The CNAO’s Changsha Resident Office, and The CNAO’s Chongqing Resident Office.

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