Constitution of the PRC 1982 (Arts. 62, 91-104) + Budget Law 1994 (am. 2014, 2018) + Audit Law 1994 (am. 2006, 2021) + Government Procurement Law 2002 (am. 2014) + OGI Regulations 2007 (am. 2019)

China (People's Republic) presents a single-party CPC framework in which all fiscal institutions operate within CPC supremacy. Statutory framework: Constitution 1982 (am. 2018, Arts. 62, 91-104); Budget Law 1994 (am. 2014, 2018) -- landmark 2014 reform introduced departmental budget transparency, carry-over limits, local government bond framework, and performance budgeting; Audit Law 1994 (am. 2021) -- expanded NAO scope to all state assets; Government Procurement Law 2002 (am. 2014) -- ccgp.gov.cn portal; OGI Regulations 2007 (am. 2019) -- proactive disclosure framework. China NOT surveyed in IBP OBS (never included; structural absence). IMF FTE published 2015 (primary external accountability benchmark; imf.org 403-blocked, secondary confirmed). Zero PEFA national assessments (aid-recipient instrument). National Audit Office (NAO / Shenjishu): constitutional mandate (Art. 91); INTOSAI/ASOSAI member; reports to State Council (Premier) -- executive-reporting SAI model ('appointed_executive'); Audit Law 2021 expanded performance audit scope ('financial_performance'). NPC formally approves annual budget (Art. 62) and receives NAO annual report at NPCSC; near-unanimous approval pattern and brief 10-day session constrain effective independent legislative oversight. Key strength: ccgp.gov.cn Central Government Procurement Portal -- statutory mandate for contract notice and award disclosure (contract_publication_required=True, bid_award_disclosure=True; +5 pts combined). Key limitations: NAO executive-reporting independence; no independent IFI or PBO; OGI Regs are admin regs not RTI statute (rti_law=False); no citizens budget mandate; no machine-readable budget; civil society monitoring absent. TI CPI 2023: 42/100 (rank 76/180). Statute-as-written score: 49 (weak band; upper floor of predicted 44-52 range). TBC upside: +4 pts if budget timeline and yearend deadline confirmed (Budget Law 2014 primary text) -- would cross into limited band at 53.

Transparency Requirements