人民法院和人民检察院是依据中国宪法设立的司法机关，分别依法独立行使审判权和检察权，不受行政机关、社会团体和个人的干涉。人民法院是国家的审判机关，依法承担包括贪污贿赂渎职等腐败犯罪在内的各类刑事案件的审判工作，及时、公正地对检察机关提起公诉的贪污贿赂渎职等案件作出判决，依法惩治腐败犯罪。人民检察院是国家的法律监督机关，担负着依法追究刑事犯罪、侦查国家工作人员贪污贿赂和渎职侵权等职务犯罪、预防职务犯罪、代表国家向人民法院提起公诉等职能。最高人民法院、最高人民检察院还通过司法解释等方式，对贪污贿赂渎职等腐败案件的审判、检察工作进行指导。人民检察院、人民法院对侦查、审判案件过程中发现引发职务犯罪的重要问题，及时向有关部门和单位提出检察建议和司法建议。

　　政府监察机关是依据中国宪法设立的行使监察职能的机关，依法对国家行政机关及其公务员和国家行政机关任命的其他人员，对法律、法规授权的具有公共事务管理职能的组织及其从事公务的人员，对国家行政机关依法委托从事公共事务管理活动的组织及其从事公务的人员执法、廉政、效能情况进行监察。

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.

　　审计机关是依据中国宪法设立的审计监督机构，依法对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、国有金融机构和国有企业事业单位的财务收支等进行审计监督。中国还建立了经济责任审计制度，对国家机关和依法属于审计对象的其他单位主要负责人进行审计监督。

　　国家预防腐败局是中国政府为统筹预防腐败工作而专门设置的机构。其主要职责是：负责全国预防腐败工作的组织协调、综合规划、政策制定、检查指导，协调指导企业、事业单位、社会团体、中介机构和其他社会组织的防治腐败工作，负责预防腐败的国际合作和技术援助。

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.