人民法院和人民檢察院是依據(jù)中國憲法設立的司法機關，分別依法獨立行使審判權和檢察權，不受行政機關、社會團體和個人的干涉。人民法院是國家的審判機關，依法承擔包括貪污賄賂瀆職等腐敗犯罪在內(nèi)的各類刑事案件的審判工作，及時、公正地對檢察機關提起公訴的貪污賄賂瀆職等案件作出判決，依法懲治腐敗犯罪。人民檢察院是國家的法律監(jiān)督機關，擔負著依法追究刑事犯罪、偵查國家工作人員貪污賄賂和瀆職侵權等職務犯罪、預防職務犯罪、代表國家向人民法院提起公訴等職能。最高人民法院、最高人民檢察院還通過司法解釋等方式，對貪污賄賂瀆職等腐敗案件的審判、檢察工作進行指導。人民檢察院、人民法院對偵查、審判案件過程中發(fā)現(xiàn)引發(fā)職務犯罪的重要問題，及時向有關部門和單位提出檢察建議和司法建議。
政府監(jiān)察機關是依據(jù)中國憲法設立的行使監(jiān)察職能的機關，依法對國家行政機關及其公務員和國家行政機關任命的其他人員，對法律、法規(guī)授權的具有公共事務管理職能的組織及其從事公務的人員，對國家行政機關依法委托從事公共事務管理活動的組織及其從事公務的人員執(zhí)法、廉政、效能情況進行監(jiān)察。
The people’s courts and people’s procuratorates are both judi-cial organs of the state set up in accordance with the Constitution of the People’s Republic of China. The former exercise judicial power independently, while the latter exercise procuratorial power independently, neither being subject to interference by administra-tive organs, public organizations or individuals. As judicial organs of the state, the people’s courts try in accordance with the law all criminal cases, including cases of embezzlement, bribery and dere-liction of duty considered to involve corruption, make timely and fair court decisions on cases of embezzlement, bribery and derelic-tion of duty that the procuratorial organs initiate public prosecution, and punish crimes of corruption in accordance with the law. As state organs for legal supervision, the people’s procuratorates pursue liabilities of criminal acts, investigate state functionaries suspected of embezzlement and bribery, dereliction of duty, en-croachment of right and other duty-related crimes, prevent duty-related crimes, and submit public prosecutions to people’s courts on behalf of the state in accordance with the law. The Su-preme People’s Court and the Supreme People’s Procuratorate also direct the trial and procuratorial work of corruption cases by means of judicial interpretations. The people’s procuratorates and the people’s courts offer timely procuratorial and judicial suggestions respectively to departments and organs concerned on major issues relating to duty-related crimes arising in the course of investigation and trial of cases.
Supervisory organs of the government are set up in accordance with the Constitution of the People’s Republic of China to exercise the power of supervision. They supervise over law enforcement by and integrity and efficiency of state administrative organs, their staff members and other personnel appointed by these organs, or-ganizations empowered by laws or regulations to administer public affairs and their personnel engaged in public service, and organiza-tions entrusted by state administrative organs in accordance with the law to administer public affairs and their personnel.
審計機關是依據(jù)中國憲法設立的審計監(jiān)督機構，依法對國務院各部門和地方各級人民政府及其各部門的財政收支、國有金融機構和國有企業(yè)事業(yè)單位的財務收支等進行審計監(jiān)督。中國還建立了經(jīng)濟責任審計制度，對國家機關和依法屬于審計對象的其他單位主要負責人進行審計監(jiān)督。
國家預防腐敗局是中國政府為統(tǒng)籌預防腐敗工作而專門設置的機構。其主要職責是：負責全國預防腐敗工作的組織協(xié)調、綜合規(guī)劃、政策制定、檢查指導，協(xié)調指導企業(yè)、事業(yè)單位、社會團體、中介機構和其他社會組織的防治腐敗工作，負責預防腐敗的國際合作和技術援助。
Auditing organs are supervisory organs through auditing set up in accordance with the Constitution of the People’s Republic of China. They supervise through auditing in accordance with the law the revenues and expenditures of all departments under the State Council and of local governments at all levels, and those of the state financial and monetary organizations and of state-owned en-terprises and public institutions. China has also put into place a system of economic accountability auditing to supervise major leaders of state organs and other organs to be audited in accordance with the law.
The National Bureau of Corruption Prevention of China is an organ that the Chinese government has specially set up to take overall responsibility for the work of corruption prevention. Its major responsibilities are to organize and coordinate the national work of corruption prevention, make overall plans in this regard, formulate relevant policies, examine and direct the work, coordi-nate and direct the work of corruption prevention in enterprises, public institutions, social groups, intermediate agencies and other social organizations, and take charge of international cooperation and technical assistance in this regard.
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