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最高人民法院关于审理外商投资企业纠纷案件若干问题的规定(一)

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最高人民法院关于审理外商投资企业纠纷案件若干问题的规定(一)

最高人民法院


最高人民法院关于审理外商投资企业纠纷案件若干问题的规定(一)




《最高人民法院关于审理外商投资企业纠纷案件若干问题的规定(一)》已于2010年5月17日由最高人民法院审判委员会第1487次会议通过,现予公布,自2010年8月16日起施行。



                                    二○一○年八月五日

法释〔2010〕9号


最高人民法院关于

审理外商投资企业纠纷案件若干问题的规定(一)

(2010年5月17日最高人民法院审判委员会第1487次会议通过)



为正确审理外商投资企业在设立、变更等过程中产生的纠纷案件,保护当事人的合法权益,根据《中华人民共和国民法通则》、《中华人民共和国合同法》、《中华人民共和国物权法》、《中华人民共和国公司法》、《中华人民共和国中外合资经营企业法》、《中华人民共和国中外合作经营企业法》、《中华人民共和国外资企业法》等法律法规的规定,结合审判实践,制定本规定。

第一条 当事人在外商投资企业设立、变更等过程中订立的合同,依法律、行政法规的规定应当经外商投资企业审批机关批准后才生效的,自批准之日起生效;未经批准的,人民法院应当认定该合同未生效。当事人请求确认该合同无效的,人民法院不予支持。

前款所述合同因未经批准而被认定未生效的,不影响合同中当事人履行报批义务条款及因该报批义务而设定的相关条款的效力。

第二条 当事人就外商投资企业相关事项达成的补充协议对已获批准的合同不构成重大或实质性变更的,人民法院不应以未经外商投资企业审批机关批准为由认定该补充协议未生效。

前款规定的重大或实质性变更包括注册资本、公司类型、经营范围、营业期限、股东认缴的出资额、出资方式的变更以及公司合并、公司分立、股权转让等。

第三条 人民法院在审理案件中,发现经外商投资企业审批机关批准的外商投资企业合同具有法律、行政法规规定的无效情形的,应当认定合同无效;该合同具有法律、行政法规规定的可撤销情形,当事人请求撤销的,人民法院应予支持。

第四条 外商投资企业合同约定一方当事人以需要办理权属变更登记的标的物出资或者提供合作条件,标的物已交付外商投资企业实际使用,且负有办理权属变更登记义务的一方当事人在人民法院指定的合理期限内完成了登记的,人民法院应当认定该方当事人履行了出资或者提供合作条件的义务。外商投资企业或其股东以该方当事人未履行出资义务为由主张该方当事人不享有股东权益的,人民法院不予支持。

外商投资企业或其股东举证证明该方当事人因迟延办理权属变更登记给外商投资企业造成损失并请求赔偿的,人民法院应予支持。

第五条 外商投资企业股权转让合同成立后,转让方和外商投资企业不履行报批义务,经受让方催告后在合理的期限内仍未履行,受让方请求解除合同并由转让方返还其已支付的转让款、赔偿因未履行报批义务而造成的实际损失的,人民法院应予支持。

第六条 外商投资企业股权转让合同成立后,转让方和外商投资企业不履行报批义务,受让方以转让方为被告、以外商投资企业为第三人提起诉讼,请求转让方与外商投资企业在一定期限内共同履行报批义务的,人民法院应予支持。受让方同时请求在转让方和外商投资企业于生效判决确定的期限内不履行报批义务时自行报批的,人民法院应予支持。

转让方和外商投资企业拒不根据人民法院生效判决确定的期限履行报批义务,受让方另行起诉,请求解除合同并赔偿损失的,人民法院应予支持。赔偿损失的范围可以包括股权的差价损失、股权收益及其他合理损失。

第七条 转让方、外商投资企业或者受让方根据本规定第六条第一款的规定就外商投资企业股权转让合同报批,未获外商投资企业审批机关批准,受让方另行起诉,请求转让方返还其已支付的转让款的,人民法院应予支持。受让方请求转让方赔偿因此造成的损失的,人民法院应根据转让方是否存在过错以及过错大小认定其是否承担赔偿责任及具体赔偿数额。

第八条 外商投资企业股权转让合同约定受让方支付转让款后转让方才办理报批手续,受让方未支付股权转让款,经转让方催告后在合理的期限内仍未履行,转让方请求解除合同并赔偿因迟延履行而造成的实际损失的,人民法院应予支持。

第九条 外商投资企业股权转让合同成立后,受让方未支付股权转让款,转让方和外商投资企业亦未履行报批义务,转让方请求受让方支付股权转让款的,人民法院应当中止审理,指令转让方在一定期限内办理报批手续。该股权转让合同获得外商投资企业审批机关批准的,对转让方关于支付转让款的诉讼请求,人民法院应予支持。

第十条 外商投资企业股权转让合同成立后,受让方已实际参与外商投资企业的经营管理并获取收益,但合同未获外商投资企业审批机关批准,转让方请求受让方退出外商投资企业的经营管理并将受让方因实际参与经营管理而获得的收益在扣除相关成本费用后支付给转让方的,人民法院应予支持。

第十一条 外商投资企业一方股东将股权全部或部分转让给股东之外的第三人,应当经其他股东一致同意,其他股东以未征得其同意为由请求撤销股权转让合同的,人民法院应予支持。具有以下情形之一的除外:

(一)有证据证明其他股东已经同意;

(二)转让方已就股权转让事项书面通知,其他股东自接到书面通知之日满三十日未予答复;

(三)其他股东不同意转让,又不购买该转让的股权。

第十二条 外商投资企业一方股东将股权全部或部分转让给股东之外的第三人,其他股东以该股权转让侵害了其优先购买权为由请求撤销股权转让合同的,人民法院应予支持。其他股东在知道或者应当知道股权转让合同签订之日起一年内未主张优先购买权的除外。

前款规定的转让方、受让方以侵害其他股东优先购买权为由请求认定股权转让合同无效的,人民法院不予支持。

第十三条 外商投资企业股东与债权人订立的股权质押合同,除法律、行政法规另有规定或者合同另有约定外,自成立时生效。未办理质权登记的,不影响股权质押合同的效力。

当事人仅以股权质押合同未经外商投资企业审批机关批准为由主张合同无效或未生效的,人民法院不予支持。

股权质押合同依照物权法的相关规定办理了出质登记的,股权质权自登记时设立。

第十四条 当事人之间约定一方实际投资、另一方作为外商投资企业名义股东,实际投资者请求确认其在外商投资企业中的股东身份或者请求变更外商投资企业股东的,人民法院不予支持。同时具备以下条件的除外:

(一)实际投资者已经实际投资;

(二)名义股东以外的其他股东认可实际投资者的股东身份;

(三)人民法院或当事人在诉讼期间就将实际投资者变更为股东征得了外商投资企业审批机关的同意。

第十五条 合同约定一方实际投资、另一方作为外商投资企业名义股东,不具有法律、行政法规规定的无效情形的,人民法院应认定该合同有效。一方当事人仅以未经外商投资企业审批机关批准为由主张该合同无效或者未生效的,人民法院不予支持。

实际投资者请求外商投资企业名义股东依据双方约定履行相应义务的,人民法院应予支持。

双方未约定利益分配,实际投资者请求外商投资企业名义股东向其交付从外商投资企业获得的收益的,人民法院应予支持。外商投资企业名义股东向实际投资者请求支付必要报酬的,人民法院应酌情予以支持。

第十六条 外商投资企业名义股东不履行与实际投资者之间的合同,致使实际投资者不能实现合同目的,实际投资者请求解除合同并由外商投资企业名义股东承担违约责任的,人民法院应予支持。

第十七条 实际投资者根据其与外商投资企业名义股东的约定,直接向外商投资企业请求分配利润或者行使其他股东权利的,人民法院不予支持。

第十八条 实际投资者与外商投资企业名义股东之间的合同被认定无效,名义股东持有的股权价值高于实际投资额,实际投资者请求名义股东向其返还投资款并根据其实际投资情况以及名义股东参与外商投资企业经营管理的情况对股权收益在双方之间进行合理分配的,人民法院应予支持。

外商投资企业名义股东明确表示放弃股权或者拒绝继续持有股权的,人民法院可以判令以拍卖、变卖名义股东持有的外商投资企业股权所得向实际投资者返还投资款,其余款项根据实际投资者的实际投资情况、名义股东参与外商投资企业经营管理的情况在双方之间进行合理分配。

第十九条 实际投资者与外商投资企业名义股东之间的合同被认定无效,名义股东持有的股权价值低于实际投资额,实际投资者请求名义股东向其返还现有股权的等值价款的,人民法院应予支持;外商投资企业名义股东明确表示放弃股权或者拒绝继续持有股权的,人民法院可以判令以拍卖、变卖名义股东持有的外商投资企业股权所得向实际投资者返还投资款。

实际投资者请求名义股东赔偿损失的,人民法院应当根据名义股东对合同无效是否存在过错及过错大小认定其是否承担赔偿责任及具体赔偿数额。

第二十条 实际投资者与外商投资企业名义股东之间的合同因恶意串通,损害国家、集体或者第三人利益,被认定无效的,人民法院应当将因此取得的财产收归国家所有或者返还集体、第三人。

第二十一条 外商投资企业一方股东或者外商投资企业以提供虚假材料等欺诈或者其他不正当手段向外商投资企业审批机关申请变更外商投资企业批准证书所载股东,导致外商投资企业他方股东丧失股东身份或原有股权份额,他方股东请求确认股东身份或原有股权份额的,人民法院应予支持。第三人已经善意取得该股权的除外。

他方股东请求侵权股东或者外商投资企业赔偿损失的,人民法院应予支持。

第二十二条 人民法院审理香港特别行政区、澳门特别行政区、台湾地区的投资者、定居在国外的中国公民在内地投资设立企业产生的相关纠纷案件,参照适用本规定。

第二十三条 本规定施行后,案件尚在一审或者二审阶段的,适用本规定;本规定施行前已经终审的案件,人民法院进行再审时,不适用本规定。

第二十四条 本规定施行前本院作出的有关司法解释与本规定相抵触的,以本规定为准。


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ASSEMBLIES, PROCESSIONSAND DEMONSTRATIONS ——附加英文版

The Standing Committee of the National People's Congress


LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON ASSEMBLIES, PROCESSIONSAND DEMONSTRATIONS

(Adopted at the Tenth Meeting of the Standing Committee of the
Seventh National People's Congress on October 31, 1989, promulgated by
Order No. 20 of the President of the People's Republic of China on October
31, 1989 and effective as of the same date)

Contents
Chapter I General Provisions
Chapter II Application and Permission for Assemblies, Processions and
Demonstrations
Chapter III The Holding of Assemblies, Processions and Demonstrations
Chapter IV Legal Responsibility
Chapter V Supplementary Provisions

Chapter I General Provisions
Article 1
Pursuant to the Constitution, this Law is enacted to safeguard citizens'
exercise of their right to assembly, procession and demonstration
according to law and to maintain social stability and public order.
Article 2
This Law shall apply to assemblies, processions and demonstrations held
within the territory of the People's Republic of China.
The term "assembly" used in this Law means an activity in which people
gather at a public place in the open air to express views or aspirations.
The term "procession" used in this Law means an activity in which people
line up for a march along a public road or across a public place in the
open air to express their common aspirations.
The term "demonstration" used in this Law means an activity in which
people express their common aspirations, including demands, protests,
support or moral support, in the manner of an assembly, a procession, a
sit-in, etc., at a public place in the open air or along a public road.
This Law shall not apply to recreational or sports activities, normal
religious activities or traditional folk events.
Article 3
The citizens' exercise of their right to assembly, procession and
demonstration shall be safeguarded by the people's governments at all
levels in accordance with the provisions of this Law.
Article 4
In exercising their right to assembly, procession and demonstration,
citizens must abide by the Constitution and the laws, shall not oppose the
cardinal principles specified in the Constitution and shall not impair
state, public or collective interests or the lawful freedoms and rights of
other citizens.
Article 5
An assembly, a procession or a demonstration shall be held in a peaceful
manner; no weapons, controlled cutting tools or explosives shall be
carried, and no violence employed.
Article 6
The competent authorities governing assemblies, processions and
demonstrations shall be the municipal public security bureau, county
security bureau or municipal public security sub-bureau in the localities
where the assemblies, processions and demonstrations are held; if the
route of a procession or demonstration cuts through two or more districts
or counties, the competent authorities thereof shall be the public
security organ at the next higher level to the public security organs in
such districts or counties.

Chapter II Application and Permission for Assemblies, Processions and Demonstrations
Article 7
For the holding of an assembly, a procession or a demonstration,
application must be made to and permission obtained from the competent
authorities in accordance with the provisions of this Law.
It shall not be necessary to apply for the following activities:
(1) celebrations or commemorative activities held by the state or by state
decisions; and
(2) assemblies held by state organs, political parties, public
organizations, enterprises or institutions in accordance with law or the
relevant articles of association.
Article 8
There must be a person or persons responsible for the holding of an
assembly, a procession or a demonstration.
For the holding of an assembly, a procession or a demonstration for which
an application has to be made under this Law, the responsible person(s)
must submit an application in writing to the competent authorities five
days prior to the date of the activity. The application shall specify the
purposes of the assembly, procession or demonstration, how it is going to
be conducted, the posters and slogans to be used, the number of
participants, the number of vehicles, the specifications and quantities of
the sound facilities to be used, the starting and finishing time, the
places (including places where the participants assemble and disperse),
the route, and the name(s), occupation(s) and address(es) of the person(s)
responsible for the assembly, procession or demonstration.
Article 9
After receiving an application for an assembly, a procession or a
demonstration, the competent authorities shall inform the responsible
person(s) in writing of their decision to grant or not to grant permission
two days prior to the date of the activity applied for. If no permission
is granted, the reasons thereof shall be given. Failure to serve notice
within the time limit shall be construed as the granting of permission.
If an assembly, a procession or a demonstration is truly necessitated by
unexpected occurrences, a report must be made immediately to the competent
authorities: upon receiving the report, the competent authorities shall
immediately examine it and decide to grant or not to grant permission.
Article 10
If an application is made for an assembly, a procession or a demonstration
which will press for the settlement of specific issues, the competent
authorities may, after receiving the application, inform the departments
or units concerned to resolve such issues through consultation with the
person(s) responsible for the assembly, procession or demonstration, and
may also postpone for five days the starting date specified in the
application.
Article 11
If the competent authorities are of the opinion that the holding of an
assembly, a procession or a demonstration at the time or place or along
the route specified in the application will seriously affect traffic and
public order, they may, upon or after granting permission, change the
time, place or route and inform the responsible person(s) of the change in
good time.
Article 12
No permission shall be granted for an application for an assembly, a
procession or a demonstration which involves one of the following
circumstances:
(1) opposition to the cardinal principles specified in the Constitution;
(2) harming the unity, sovereignty and territorial integrity of the state;
(3) instigation of division among the nationalities; or
(4) the belief, based on sufficient evidence, that the holding of the
assembly, procession or demonstration that is being applied for will
directly endanger public security or seriously undermine public order.
Article 13
If the person(s) responsible for an assembly, a procession or a
demonstration does not accept the competent authorities' decision not to
grant permission, he may apply to the people's government at the same
level for reconsideration within three days of receiving the notice on the
decision, and the people's government shall make a decision within three
days of receiving the application for reconsideration.
Article 14
The person(s) responsible for an assembly, a procession or a demonstration
may withdraw his application after submitting it and before receiving a
notice of the competent authorities; if a decision is made to call off the
assembly, procession or demonstration after receipt of the competent
authorities' notice on the granting of permission, the responsible
person(s) concerned shall inform the competent authorities of the decision
in good time and dismiss the participants if they have assembled.
Article 15
No citizens shall, in a city other than his place of residence, start,
organize or participate in an assembly, a procession or a demonstration of
local citizens.
Article 16
No functionary of a state organ shall organize or participate in an
assembly, a procession or a demonstration which contravenes the functions
and obligations of functionaries of state organs as prescribed in relevant
laws and regulations.
Article 17
If anyone organizes or participates in an assembly, a procession or a
demonstration in the name of a state organ, a public organization, an
enterprise or an institution, he must first obtain approval from its
leaders.

Chapter III The Holding of Assemblies, Processions and Demonstra- tions
Article 18
With respect to an assembly, a procession or a demonstration held in
compliance with law, the competent authorities shall dispatch the people's
police to keep traffic and public order and ensure the smooth progress of
the assembly, procession or demonstration.
Article 19
An assembly, a procession or a demonstration held in compliance with law
shall not be disturbed, broken into or disrupted by anybody by violence,
coercion or any other illegal means.
Article 20
In order to ensure the progress of a procession held in compliance with
law, the people's police responsible for keeping traffic order may
temporarily exercise flexibility in their execution of the relevant
provisions of traffic regulations.
Article 21
If it becomes impossible for a procession to follow the permitted route
because of unexpected circumstances occurring on the way, the chief police
officer present at the scene shall have the authority to change the route
of the procession.
Article 22
If an assembly, a procession or a demonstration is held in or passes by
places where state organs, military organs, radio stations, television
stations or foreign embassies or consulates are located, the competent
authorities may, with a view to keeping order, establish temporary
security lines, which shall not be crossed without permission by the
people's police.
Article 23
No assembly, procession or demonstration shall be held within a peripheral
distance of 10-300 metres from the following places, with the exception of
those approved by the State Council or the people's governments of
provinces, autonomous regions and municipalities directly under the
Central Government:
(1) premises of the Standing Committee of the National People's Congress,
the State Council, the Central Military Commission, the Supreme People's
Court and the Supreme People's Procuratorate;
(2) places where state guests are staying;
(3) important military installations; and
(4) air harbours, railway stations and ports.
The specific peripheral distances from the places listed in the preceding
paragraph shall be defined by the people's governments of provinces,
autonomous regions and municipalities directly under the Central
Government.
Article 24
The time for holding an assembly, a procession or a demonstration shall be
limited to 6 a.m. - 10 p.m., with the exception of those held by decision
or approval of the local people's governments.
Article 25
An assembly, a procession or a demonstration shall be conducted in
accordance with the purposes, manners, posters, slogans, starting and
finishing time, places, routes and other matters for which permission has
been granted.
The person(s) responsible for an assembly, a procession or a demonstration
must assume responsibility for maintaining the order thereof and strictly
guard against participation by others.
The person(s) responsible for an assembly, a procession or a demonstration
shall, when necessary, appoint special personnel to assist the people's
police in maintaining order. The personnel responsible for the
maintenance of order shall wear identification marks.
Article 26
The holding of an assembly, a procession or a demonstration shall not
contravene the regulations on public security administration and shall not
involve criminal activities or the instigation of crimes.
Article 27
The people's police shall stop an assembly, a procession or a
demonstration that is being held, if it involves one of the following
circumstances:
(1) failure to make an application in accordance with the provisions of
this Law or to obtain permission for the application;
(2) failure to act in accordance with the purposes, manners, posters,
slogans, starting and finishing time, places and routes permitted by the
competent authorities; or (3) the emergence, in the course of the
activity, of a situation which endangers public security or seriously
undermines public order.
If any of the circumstances specified in the preceding paragraph occurs
and the instruction to stop the activity is ignored, the chief officer of
the people's police present at the scene shall have the authority to order
a dismission; for those who refuse to dismiss, the chief police officer
present at the scene shall have the authority to decide, in accordance
with relevant state provisions, on the adoption of necessary measures to
force a dismission and to take away from the scene by force those who
refuse to obey or detain them at once.
If a participant in an assembly, a procession or a demonstration crosses
the temporary security lines established in accordance with the provisions
of Article 22 of this Law, enters a certain peripheral space around the
specific places where no assemblies, processions and demonstrations shall
be held as specified in Article 23 of this Law, or commits other illegal
or criminal acts, the people's police may take him away from the scene by
force or detain him at once.

Chapter IV Legal Responsibility
Article 28
Those who commit acts in violation of public security administration in
the process of an assembly, a procession or a demonstration shall be
punished in accordance with the relevant provisions of the Regulations on
Administrative Penalties for Public Security. The public security organ
may punish by warning or by criminal detention of not more than 15 days
the responsible person(s) and the person(s) who is directly responsible,
if an assembly, a procession or a demonstration that is being held
involves one of the following circumstances:
(1) failure to make an application in accordance with the provisions of
this Law or to obtain permission for the application; or
(2) failure to act in accordance with the purposes, manners, posters,
slogans, starting and finishing time, places, and routes permitted by the
competent authorities, and disregard of instructions to stop acting
without permission.
Article 29
Any participant in an assembly, a procession or a demonstration who
commits a crime shall be investigated for criminal responsibility in
accordance with the relevant provisions of the Criminal Law.
Any participant in an assembly, a procession or a demonstration who
carries weapons, controlled cutting tools or explosives shall be
investigated for criminal responsibility by applying mutatis mutandis the
provisions of Article 163 of the Criminal Law. In a case where no
application has been made for an assembly, a procession or a demonstration
in accordance with the provisions of this Law or no permission has been
granted for the application or where it is conducted not in accordance
with the starting and finishing time, places and routes permitted by the
competent authorities, while the order of dismission is disobeyed and
public order seriously undermined, the person(s) responsible for the
assembly, procession or demonstration and the person(s) who is directly
responsible shall be investigated for criminal responsibility in
accordance with the provisions of Article 158 of the Criminal Law.
In a case where an assembly, a procession or a demonstration leads to the
siege of a state organ or people breaking into it, preventing it from
conducting its business or state activities normally, the person(s)
responsible for the assembly, procession or demonstration and the
person(s) who is directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 158 of the
Criminal Law.
In a case where an assembly, a procession or a demonstration leads to the
occupation of public places, the interception of vehicles or pedestrians
or the gathering of crowds to block traffic, so that order at public
places and traffic order are seriously undermined, the person(s)
responsible for the assembly, procession or demonstration and the
person(s) who is directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 159 of the
Criminal Law.
Article 30
Those who disturb, break into or undermine by other means an assembly, a
procession or a demonstration held in compliance with law may be punished
by the public security organ by warning or by criminal detention of not
more than 15 days; if the circumstances are serious and a crime is
constituted, they shall be investigated for criminal responsibility in
accordance with the relevant provisions of the Criminal Law.
Article 31
If a party refuses to accept the decision on punishment by detention made
in accordance with the provisions of the second paragraph of Article 28 or
Article 30 of this Law, he may appeal to the public security organ at the
next higher level within five days of receiving the notice on the decision
on punishment; the public security organ at the next higher level shall
make a decision within five days of receiving the appeal; if the party
refuses to accept the decision of the public security organ at the next
higher level, he may institute proceedings in the people's court within
five days of receiving the notice on the decision.
Article 32
Anyone who, in the course of an assembly, a procession or a demonstration,
damages public or private property or causes injuries or deaths to others
shall be liable for compensation according to law, apart from being
punished in accordance with the relevant provisions of the Criminal Law or
the Regulations on Administrative Penalties for Public Security.
Article 33
If a citizen, in a city other than his place of residence, starts or
organizes an assembly, a procession or a demonstration by local citizens,
the public security organ shall have the authority to detain him or send
him back by force to his place of residence.

Chapter V Supplementary Provisions
Article 34
This Law shall apply to assemblies, processions and demonstrations held by
foreigners within the territory of China.
Foreigners in the territory of China may not, without approval by the
competent authorities, participate in an assembly, a procession or a
demonstration held by Chinese citizens.
Article 35
The public security department under the State Council may, in accordance
with this Law, formulate rules of implementation, which shall go into
effect after being submitted to and approved by the State Council.
The standing committees of the people's congresses of provinces,
autonomous regions and municipalities directly under the Central
Government may, in accordance with this Law, formulate measures for
implementation.
Article 36
This Law shall enter into force on the date of promulgation.



Important Notice:
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.



山东省实施《中华人民共和国审计法》办法

山东省人大常委会


山东省实施《中华人民共和国审计法》办法
山东省人大常委会


(1995年12月14日山东省第八届人民代表大会常务委员会第十九次会议通过)


第一条 为了加强审计监督,维护财政经济秩序,促进廉政建设,保障国民经济健康发展,根据《中华人民共和国审计法》,结合本省实际情况,制定本办法。
第二条 县级以上地方各级人民政府设立审计机关,实行审计监督制度。乡镇人民政府根据需要建立健全审计监督制度。
审计机关对本级人民政府和上一级审计机关负责并报告工作,审计业务以上级审计机关领导为主。
第三条 审计机关根据工作需要,可以在其审计管辖范围内派出审计特派员。
第四条 国务院和省人民政府批准设立的开发区的审计机构,在开发区管理委员会主任领导下,负责本开发区内的审计工作,对开发区管理委员会负责并报告工作,审计业务接受本级人民政府审计机关的领导和管理。
第五条 审计机关负责人的任免,应当事先书面征求上一级审计机关的意见。
审计机关负责人没有违法失职及其他不符合任职条件的,不得随意撤换。
第六条 审计机关可以按照有关规定聘请特约审计员,也可以聘请具有与审计事项相关专业知识的人员,参加审计业务工作。
特约审计员和聘请的专业人员在办理审计业务中,享有与审计人员同等的权力并负相应的责任。
第七条 审计机关依照法律规定,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。
第八条 审计机关依照法律规定的职权和程序,对本级人民政府各部门和下级人民政府财政收支,国有金融机构和企业事业单位的财务收支,以及其他应当接受审计的财政收支、财务收支,进行审计监督。
第九条 审计机关有权对国家机关和企业事业单位的负责人所负的经济责任,进行审计监督。
第十条 任何单位和个人均有权向审计机关检举、揭发财政、财务违法行为。对检举、揭发者不得打击报复。
第十一条 审计机关在本级人民政府行政首长和上一级审计机关的领导下,对本级预算执行和其他财政收支进行审计监督,其主要内容:
(一)本级财政部门按照本级人民代表大会批准的本级预算向本级各部门批复预算的情况,预算执行中调整情况和预算收支变化情况;
(二)本级及各部门预算收入、支出的实际执行情况,以及按照财政管理体制结算情况;
(三)本级地方金库按照国家及省里有关规定,办理预算收入的收纳、划分、留解和预算支出的拨付情况;
(四)本级政府行政首长授权审计的按照有关规定实行专项管理的财政收支情况;
(五)本级财政部门和其他各部门依照有关法律、法规及省里的有关规定,管理和使用财政有偿使用资金、预算外资金情况。
第十二条 审计机关有权对与本级预算执行有关的特定事项,向有关地方、部门、单位进行审计调查。
第十三条 审计机关应当在每年第二季度向本级人民政府和上一级审计机关提出对上一年度本级预算执行和其他财政收支的审计结果报告。
各级人民政府应当每年向本级人民代表大会常务委员会提出对上一年度本级预算执行和其他财政收支的审计工作报告。
第十四条 审计机关对本级各部门行政管理费、事业费、基本建设等财政、财务收支及有关经济活动进行审计监督。对预算内和预算外资金多、财务收支数额大、有资金分配权的部门,有计划地定期进行审计,对其他部门进行抽审。
审计机关在对上述部门进行审计时,应当审计其所属基层单位和管理单位。
第十五条 审计机关应当每年有计划地对政府部门管理和社会团体受政府委托管理的养老、失业、医疗、工伤、生育等社会保险基金,救济、救灾、扶贫等社会保障基金,社会捐赠资金及其他有关资金的财务收支,进行审计监督。
第十六条 审计机关对国有企业的资产、负债、损益进行审计监督。对与国计民生有重大关系的国有企业、接受财政补贴较多或者亏损数额较大的国有企业、本级人民政府指定的其他国有企业,应当有计划地定期进行审计。
审计机关按照国家有关规定对国有资产占控股地位或者主导地位的股份制企业、联营企业、中外合营企业及境外企业的资产、负债、损益,进行审计监督。
第十七条 审计机关对有国有资产的集体企业及本级人民政府指定的其他集体企业和经济组织进行审计监督。
第十八条 属于审计管辖范围未列入审计机关年度审计计划的企业,实行社会审计查证制度。由企业委托具有审计查证业务资格的社会审计机构进行审计,企业向审计机关报送审计查证报告和年度会计报表,必要时审计机关可以进行抽审。
第十九条 实行国有企业厂长(经理)离任经济责任审计制度。
企业厂长(经理)离任,决定其离任的部门应当提前向审计机关或者主管部门内部审计机构、社会审计机构提出离任审计申请或办理委托审计。企业厂长(经理)离任不经审计,有关部门不得办理手续。
审计机关定期进行审计的企业厂长(经理)离任,由审计机关审计;其他企业厂长(经理)离任,由主管部门内部审计机构或者委托社会审计机构审计。
离任审计的主要内容是企业资产、负债、损益的真实、合法以及资产保值增值情况,评价厂长(经理)任期的经营业绩,明确其经济责任。
第二十条 审计机关对国有资产投资为主的基本建设项目和技术改造项目的概算、预算执行,年度计划的执行和年度财务决算、竣工决算,以及与项目有关的经济活动进行审计监督。建设、设计、施工等单位与项目有关的经济活动属于该项目的审计范围。
两个或两个以上国有资产投资主体投资的项目,由对投资比例最大的单位有审计管辖权的审计机关审计;投资比例相等的,由对投资比例相等单位有审计管辖权的审计机关协商确定一方进行审计。
第二十一条 审计机关对本级人民政府确定的建设项目实行开工前审计。
建设单位在项目开工前向审计机关提出审计申请并报送建设资金来源和落实情况及开工前各项审批手续完备情况等有关资料。审计机关在受理审计申请后三十日内出具审计意见书。未经开工前审计或者审计机关出具不同意开工意见书的建设项目,有关部门不得办理开工手续,建设单位
不得开工。
第二十二条 审计机关对本级人民政府确定的重点建设项目和国有资产投资三千万元以上的建设项目有计划地定期进行审计。未经审计的,有关部门不得办理竣工决算。
属于审计机关审计管辖范围未列入审计机关审计计划的项目,可以委托社会审计机构进行审计查证。
第二十三条 审计机关对国际组织和外国政府及其机构的援助、赠款和贷款项目的财务收支进行审计监督。
第二十四条 地方人民政府各部门、国有金融机构和企业事业单位,应当建立健全内部审计制度。需要设立内部审计机构的可独立设立。审计机关依法对本行政区域内部门和单位的内部审计工作进行业务指导和监督。
审计机关对社会审计机构依照有关法律、法规进行指导、监督、管理。
第二十五条 属于审计机关审计管辖范围内的部门、单位,应当按照规定的时间和要求,向审计机关报送有关资料。有关会议应当通知审计机关参加。
根据审计工作需要,人民政府各部门、企业集团等单位制定的与财政收支、财务收支有关的文件,应当抄送审计机关。
第二十六条 被审计单位拒绝、拖延提供与审计事项有关资料或者拒绝、阻碍检查的,审计机关责令其改正,可以视情节给予通报批评或者警告。拒不改正的,依法追究责任,审计机关可以对其并处五万元以下的罚款;对负有直接责任的主管人员和其他直接责任人员处以相当于本人三
个月以下基本工资的罚款。
第二十七条 对被审计单位违反国家财经法规的行为,审计机关在法定职权范围内,依照有关法律、法规给予处理、处罚或者向有关主管机关提出处理、处罚意见。
第二十八条 对本级财政税务部门和其他各部门及下级人民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,审计机关在法定职权范围内,出具审计意见书或者作出审计决定,重大问题向本级人民政府提出处理建议。
第二十九条 对本级财政税务部门和其他部门制发的有关财政方面的规定、制度和办法有同法律、法规相抵触或者有不适当之处,应当纠正、完善的,审计机关可以提出处理建议,报本级人民政府审查决定。
第三十条 按照本办法第二十一条规定,应当进行开工前审计而未进行开工前审计或者审计机关出具不同意开工意见书建设单位擅自开工的,由审计机关责令其停止施工并处项目投资总额1%以下的罚款。
第三十一条 计划外工程和超出批准的建设规模、建设标准,审计机关对建设单位处以超出规定的建设规模、建设标准投资额10%—50%的罚款。
已办理结算的建设项目,审计机关对设计、施工等单位违反国家规定多收取的国家建设资金予以收缴,可以并处多收取费用金额5%—10%的罚款。
第三十二条 社会审计机构违反国家有关规定,给委托人或者其他利害关系人造成损失的,应当依法承担责任。由省级审计机关及有关主管部门根据情节和后果,给予警告、没收违法所得,可以并处违法所得一倍以上五倍以下的罚款;情节严重的,可以作出停业整顿或者予以撤销的决
定;构成犯罪的,由司法机关依法追究刑事责任。
第三十三条 审计机关依法作出的审计决定,有关主管部门应当协助执行,不得改变。
第三十四条 对被审计单位违反审计法和本办法或者违反国家规定的财政收支、财务收支的行为,审计机关认为被审计单位负有直接责任的主管人员和其他直接责任人员应当给予行政处分的,由审计机关提出给予行政处分的建议,被审计单位或者其上级机关、监察机关应当依法在三个
月内作出处理决定,并将处理结果书面通知审计机关。构成犯罪的,由司法机关依法追究刑事责任。
第三十五条 审计机关依据本办法实施罚没处罚时,应当使用财政部门统一印制的罚没收据,罚没收入缴同级财政。
第三十六条 被审计单位、个人对审计机关作出的审计决定不服的,应当在接到审计决定之日起十五日内,向上一级审计机关申请复议。对复议决定不服的,可以向人民法院起诉。被审计单位、个人逾期不申请复议也不向人民法院起诉,又不履行审计决定的,由作出审计决定的审计机
关申请人民法院强制执行。
第三十七条 审计人员在办理审计事项中,应当客观公正,实事求是,廉洁奉公,保守秘密。
审计人员滥用职权、徇私舞弊、玩忽职守、收受贿赂的,由所在单位或者上级主管机关给予行政处分;构成犯罪的,依法追究刑事责任。
第三十八条 打击报复陷害审计人员和检举揭发人员的,由当地人民政府或者有关主管部门根据情节轻重予以处理;构成犯罪的,由司法机关依法追究刑事责任。
第三十九条 本办法自公布之日起施行。



1995年12月14日