第三十一条 中国人民银行按照规定审批金融机构的设立、变更、终止及其业务范围。

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.

　　第三十二条 中国人民银行有权对金融机构的存款、贷款、结算、呆帐等情况随时进行稽核、检查监督。

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.

　　中国人民银行有权对金融机构违反规定提高或者降低存款利率、贷款利率的行为进行检查监督。

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

　　第三十三条 中国人民银行有权要求金融机构按照规定报送资产负债表、损益表以及其他财务会计报表和资料。

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.

　　第三十四条 中国人民银行负责统一编制全国金融统计数据、报表，并按照国家有关规定予以公布。

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.

　　第三十五条 中国人民银行对国家政策性银行的金融业务，进行指导和监督。

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

　　第三十六条 中国人民银行应当建立、健全本系统的稽核、检查制度，加强内部的监督管理。

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 财务会计

Chapter￠??nancial Affairs and Accounting

　　第三十七条 中国人民银行实行独立的财务预算管理制度。

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

　　中国人民银行的预算经国务院财政部门审核后，纳入中央预算，接受国务院财政部门的预算执行监督。

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.

　　第三十八条 中国人民银行每一会计年度的收入减除该年度支出，并按照国务院财政部门核定的比例提取总准备金后的净利润，全部上缴中央财政。

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.

　　中国人民银行的亏损由中央财政拨款弥补。

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

　　第三十九条 中国人民银行的财务收支和会计事务，应当执行法律、行政法规和国家统一的财务会计制度，接受国务院审计机关和财政部门依法分别进行的审计和监督。

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.

　　第四十条 中国人民银行应当于每一会计年度结束后的三个月内，编制资产负债表、损益表和相关的财务会计报表，并编制年度报告，按照国家有关规定予以公布。

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.

　　中国人民银行的会计年度自公历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.