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国家实行审计监督制度。国务院和县级以上地方人民政府设立审计机关。国务院各部门和地方各级人民政府及其各部门的财政收支,国有的金融机构和企业事业组织的财务收支,以及其他依照本法规定应当接受审计的财政收支、财务收支,依照本法规定接受审计监督。审计机关对前款所列财政
The state practices an audit supervision system. The State Council and the local people’s governments at or above the county level shall set up audit institutions. The financial revenues and expenditures of the departments of the State Council, the people’s governments at various levels at various levels and their respective departments, the financial revenues and expenditures of the state-owned financial institutions and enterprises and institutions, and other financial revenues and expenditures and financial revenues and expenditures that shall be audited in accordance with the provisions of this Law shall be determined in accordance with This law provides that the audit supervision. The auditing agencies listed in the preceding paragraph finance