第一百零七条 县级以上地方各级人民政府依照法律规定的权限，管理本行政区域内的经济、教育、科学、文化、卫生、体育事业、城乡建设事业和财政、民政、公安、民族事务、司法行政、监察、计划生育等行政工作，发布决定和命令，任免、培训、考核和奖惩行政工作人员。
Article 107 Local people’s governments at and above the county level, within the limits of their authority as prescribed by law, conduct administrative work concerning the economy, education, science, culture, public health, physical culture, urban and rural development, finance, civil affairs, public security, nationalities affairs, judicial administration, supervision and family planning in their respective administrative areas; issue decisions and orders; appoint or remove administrative functionaries, train them, appraise their performance and reward or punish them.
乡、民族乡、镇的人民政府执行本级人民代表大会的决议和上级国家行政机关的决定和命令，管理本行政区域内的行政工作。
People’s governments of townships, nationality townships, and towns execute the resolutions of the people’s congresses at the corresponding levels as well as the decisions and orders of the state administrative organs at the next higher level and conduct administrative work in their respective administrative areas.
省、直辖市的人民政府决定乡、民族乡、镇的建置和区域划分。
People’s governments of provinces and municipalities directly under the Central Government decide on the establishment and geographic division of townships, nationality townships, and towns.
第一百零八条 县级以上的地方各级人民政府领导所属各工作部门和下级人民政府的工作，有权改变或者撤销所属各工作部门和下级人民政府的不适当的决定。
Article 108 Local people’s governments at and above the county level direct the work of their subordinate departments and of people’s governments at lower levels, and have the power to alter or annul inappropriate decisions of their subordinate departments and of the people’s governments at lower levels.
第一百零九条 县级以上的地方各级人民政府设立审计机关。地方各级审计机关依照法律规定独立行使审计监督权，对本级人民政府和上一级审计机关负责。
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