第三十一條 中國人民銀行按照規(guī)定審批金融機構的設立、變更、終止及其業(yè)務范圍。

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 中國人民銀行有權對金融機構的存款、貸款、結算、呆帳等情況隨時進行稽核、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.

中國人民銀行有權對金融機構違反規(guī)定提高或者降低存款利率、貸款利率的行為進行檢查監(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 中國人民銀行有權要求金融機構按照規(guī)定報送資產負債表、損益表以及其他財務會計報表和資料。

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 中國人民銀行負責統(tǒng)一編制全國金融統(tǒng)計數據、報表，并按照國家有關規(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 中國人民銀行對國家政策性銀行的金融業(yè)務，進行指導和監(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 中國人民銀行應當建立、健全本系統(tǒng)的稽核、檢查制度，加強內部的監(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 財務會計

Chapter￠??nancial Affairs and Accounting

第三十七條 中國人民銀行實行獨立的財務預算管理制度。

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

中國人民銀行的預算經國務院財政部門審核后，納入中央預算，接受國務院財政部門的預算執(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 中國人民銀行每一會計年度的收入減除該年度支出，并按照國務院財政部門核定的比例提取總準備金后的凈利潤，全部上繳中央財政。

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.

中國人民銀行的虧損由中央財政撥款彌補。

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

第三十九條 中國人民銀行的財務收支和會計事務，應當執(zhí)行法律、行政法規(guī)和國家統(tǒng)一的財務會計制度，接受國務院審計機關和財政部門依法分別進行的審計和監(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 中國人民銀行應當于每一會計年度結束后的三個月內，編制資產負債表、損益表和相關的財務會計報表，并編制年度報告，按照國家有關規(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.

中國人民銀行的會計年度自公歷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.