第三十一條 中國(guó)人民銀行按照規(guī)定審批金融機(jī)構(gòu)的設(shè)立、變更、終止及其業(yè)務(wù)范圍。

Article 31 The People's Bank of China shall, in accordance with regulations, examine and approve the establishment, modification and termination of banking institutions, as well as the scope of their business operations.

第三十二條 中國(guó)人民銀行有權(quán)對(duì)金融機(jī)構(gòu)的存款、貸款、結(jié)算、呆帳等情況隨時(shí)進(jìn)行稽核、檢查監(jiān)督。

Article 32 The People's Bank of China shall have the power to examine, inspect and supervise at any time the deposits, loans, settlements, bad accounts, etc. Of banking institutions.

中國(guó)人民銀行有權(quán)對(duì)金融機(jī)構(gòu)違反規(guī)定提高或者降低存款利率、貸款利率的行為進(jìn)行檢查監(jiān)督。

The People's Bank of China shall have the power to inspect and supervise banking institutions as to whether they raise or lower the interest rates on deposits or loans in violation of regulations.

第三十三條 中國(guó)人民銀行有權(quán)要求金融機(jī)構(gòu)按照規(guī)定報(bào)送資產(chǎn)負(fù)債表、損益表以及其他財(cái)務(wù)會(huì)計(jì)報(bào)表和資料。

Article 33 The People's Bank of China shall have the power to demand banking institutions to submit according to regulations balance sheets of their assets, statements of profit and loss and other financial and accounting reports and data.

第三十四條 中國(guó)人民銀行負(fù)責(zé)統(tǒng)一編制全國(guó)金融統(tǒng)計(jì)數(shù)據(jù)、報(bào)表，并按照國(guó)家有關(guān)規(guī)定予以公布。

Article 34 The People's Bank of China shall be responsible for compiling unified statistics and accounting statements from the national banking system and shall publish them in accordance with relevant regulations of the State.

第三十五條 中國(guó)人民銀行對(duì)國(guó)家政策性銀行的金融業(yè)務(wù)，進(jìn)行指導(dǎo)和監(jiān)督。

Article 35 The People's Bank of China shall guide and supervise the business operations of the policy-oriented banks of the State.

第三十六條 中國(guó)人民銀行應(yīng)當(dāng)建立、健全本系統(tǒng)的稽核、檢查制度，加強(qiáng)內(nèi)部的監(jiān)督管理。

Article 36 The People's Bank of China shall establish and perfect systems for its own examination and inspection and strengthen its own supervision and administration.

第六章 財(cái)務(wù)會(huì)計(jì)

Chapter￠??nancial Affairs and Accounting

第三十七條 中國(guó)人民銀行實(shí)行獨(dú)立的財(cái)務(wù)預(yù)算管理制度。

Article 37 The People's Bank of China shall exercise independent control over its financial budget.

中國(guó)人民銀行的預(yù)算經(jīng)國(guó)務(wù)院財(cái)政部門審核后，納入中央預(yù)算，接受國(guó)務(wù)院財(cái)政部門的預(yù)算執(zhí)行監(jiān)督。

The budget of The People's Bank of China shall be incorporated in the central budget after it has been examined and verified by the financial department under the State Council and the implementation thereof shall be subject to supervision of the financial department under the State Council.

第三十八條 中國(guó)人民銀行每一會(huì)計(jì)年度的收入減除該年度支出，并按照國(guó)務(wù)院財(cái)政部門核定的比例提取總準(zhǔn)備金后的凈利潤(rùn)，全部上繳中央財(cái)政。

Article 38 The People's Bank of China shall, after withdrawing funds for its general reserve at a proportion determined by the financial department under the State Council, turn over to the State treasury the entire net profit remaining from its income in an accounting year minus its expenditures in the same period.

中國(guó)人民銀行的虧損由中央財(cái)政撥款彌補(bǔ)。

Losses sustained by The People's Bank of China shall be made up by appropriations from the State treasury.

第三十九條 中國(guó)人民銀行的財(cái)務(wù)收支和會(huì)計(jì)事務(wù)，應(yīng)當(dāng)執(zhí)行法律、行政法規(guī)和國(guó)家統(tǒng)一的財(cái)務(wù)會(huì)計(jì)制度，接受國(guó)務(wù)院審計(jì)機(jī)關(guān)和財(cái)政部門依法分別進(jìn)行的審計(jì)和監(jiān)督。

Article 39 The financial receipts and payments and accounting affairs of The People's Bank of China shall be governed by laws, administrative rules and regulations and unified State financial and accounting systems and be subject to the auditing and supervision conducted, in accordance with law, separately by the audit institution and the financial department under the State Council.

第四十條 中國(guó)人民銀行應(yīng)當(dāng)于每一會(huì)計(jì)年度結(jié)束后的三個(gè)月內(nèi)，編制資產(chǎn)負(fù)債表、損益表和相關(guān)的財(cái)務(wù)會(huì)計(jì)報(bào)表，并編制年度報(bào)告，按照國(guó)家有關(guān)規(guī)定予以公布。

Article 40 The People's Bank of China shall, within three months after the end of every accounting year, compile balance sheets of its assets, statements of profit and loss and relevant financial and accounting reports, prepare its annual report and publish them in accordance with relevant regulations of the State.

中國(guó)人民銀行的會(huì)計(jì)年度自公歷１月１日起至１２月３１日止。

The fiscal year of The People's Bank of China begins on the first day of January and ends on the thirty-first day of December of the Gregorian calendar.