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《宪法》第九十一条 审计机关及其职权

发布时间：2024-02-05 09:31:20 作者：本站编辑 来源：本站原创 浏览次数：

The State Council shall establish an audit office to conduct auditing oversight over the revenue and expenditure of all State Council departments and local governments at all levels, and over the revenue and expenditure of all state financial institutions, enterprises and public institutions.

The audit office shall, under the leadership of the premier of the State Council, independently exercise the power to conduct auditing oversight in accordance with the provisions of law, and shall not be subject to interference from other administrative organs, social organizations or individuals.

国务院设立审计机关，对国务院各部门和地方各级政府的财政收支，对国家的财政金融机构和企业事业组织的财务收支，进行审计监督。

审计机关在国务院总理领导下，依照法律规定独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。