On November 2, 1995, the State Council passed the State Council’s announcement on November 22, 1995.
Chapter I General Provisions Chapter II Budgetary Income and Expenditure Chapter III Budget Preparation Chapter IV Budget Implementation Chapter V Budget Adjustment Chapter VI Final Account Chapter 7 Supervision Chapter 8 Supplementary Provisions
Chapter I General Provisions
Article 1 These Regulations are formulated in accordance with the Budget Law of the People's Republic of China (hereinafter referred to as the Budget Law).
Article 2 The dispatching organs of local governments at or above the county level shall perform budget management activities according to the authorization of the government at the same level, but they shall not be regarded as the primary budget.
Article 3 The term “central departments†as mentioned in the first paragraph of Article 4 of the Budget Law refers to state organs, military, political party organizations and social organizations that directly have budgetary contributions and appropriations with the Ministry of Finance; , refers to enterprises and institutions that directly have budgetary contributions and grants with the Ministry of Finance.
Article 4 The term “all departments at the same level†as mentioned in the third paragraph of Article 5 of the Budget Law refers to local state organs, political party organizations and social groups that directly have budgetary contributions and appropriations with the financial departments of the government at the same level; Directly affiliated units refer to enterprises and institutions that directly have budgetary contributions and appropriations with the financial departments of the government at the same level.
Article 5 The budget of each department shall be composed of the budgets of the units to which the department belongs. The budget for the department's agencies shall be included in the budget of the department.
Article 6 The term “central and local tax-sharing system†as mentioned in Article 8 of the Budget Law refers to the financial management system that determines the central and local fiscal expenditures on the basis of dividing the central and local government powers, and divides the central and local budgetary revenues by tax. . The specific content and implementation measures of the tax-sharing financial management system shall be implemented in accordance with the relevant provisions of the State Council.
Article 7 Local governments at or above the county level shall determine the financial management system of the lower-level government at the same level according to the principles of the central and local tax-sharing system and the relevant regulations of the higher-level government.
Article 8 The budget revenue and budget expenditure are calculated in RMB yuan. If the budget revenue and expenditure are received and paid in foreign currency, it shall be converted according to the RMB benchmark exchange rate announced by the People's Bank of China on the day.
Chapter II Budget Range of Payments
Article 9 The term "revenue of state-owned assets that should be turned over in accordance with the provisions" as mentioned in the second paragraph of Article 19 of the Budget Law refers to the income generated by the possession, use and legal disposition of domestic foreign assets by various departments and units, in accordance with relevant state regulations. The portion of the budget should be turned over. The term “special income†as mentioned in the second paragraph of Article 19 of the pre-algorithm refers to the income that is approved by the State Council or approved by the State Council according to specific needs, set up, collected and included in budget management, and has special purposes.
Article 10 The “economic construction expenditure†referred to in the third paragraph of Article 19 of the Budget Law includes capital construction investment expenditures for economic construction, support for enterprises to tap potential renovation expenditures, disbursement of corporate liquidity expenditures, and allocation of productive loans. Discounted expenses, special construction fund expenditures, support for agricultural production expenditures and other economic construction expenditures. The term "career development expenditure" as mentioned in the third paragraph of Article 19 of the pre-algorithm refers to careers in education, science, culture, health, sports, industry, transportation, commerce, agriculture, forestry, environmental protection, water conservancy, meteorology, etc. The expenditures include public welfare infrastructure construction expenditures, equipment purchase expenditures, personnel expenses, business expenses, and other business development expenditures.
Article 11 The term “central budget revenue†as mentioned in the first paragraph of Article 20 of the Budget Law refers to the income that is included in the central budget and the local non-participation in sharing according to the fiscal management system of the tax-sharing system, including the central level income and places according to regulations. The income of the central government. The term “local budget revenue†as mentioned in the first paragraph of Article 20 of the pre-algorithm refers to the income that is included in the local budget and the central government does not participate in the sharing according to the fiscal management system of the tax-sharing system, including local-level income and the central government’s return or subsidy according to regulations. income. The term “central and local budget shared income†as mentioned in the first paragraph of Article 20 of the pre-algorithm refers to the income shared by the central budget and the local budget for the same tax according to a certain standard or proportion according to the fiscal management system of the tax-sharing system.
Article 12 The term “central budget expenditure†as mentioned in the second paragraph of Article 20 of the Budget Law refers to the expenditures of the central budget and the central budget according to the fiscal management system of the tax-sharing system, including central level expenditures and central return or Subsidize local expenditures.
The term “local budget expenditure†as mentioned in the second paragraph of Article 20 of the pre-algorithm refers to the expenditure of the local finance and the local budget in accordance with the fiscal management system of the tax-sharing system, including local expenditures at the local level and local settlements according to regulations. expenditure.
Article 13 The specific methods for the division of income and expenditure items between the lower and upper levels of the local budget and the settlement, return or subsidy shall be determined by the local government at a higher level and reported to the Standing Committee of the people's congress at the same level for the record.
Article 14 A special fund established with the approval of the State Council shall implement budget management; if it has not been included in budget management, it shall be gradually included in budget management.
Chapter III Budgeting
Article 15 The “draft budget†referred to in Article 24 of the Budget Law refers to the budget revenue and expenditure plan prepared by governments, departments and units at various levels without review and approval by legal procedures.
Article 16: The basis for the preparation of the draft annual budget by the governments at all levels:
(1) laws and regulations;
(2) National economic and social development plans, fiscal medium- and long-term plans, and related fiscal and economic policies;
(3) The scope of budgetary revenues and expenditures determined by the budget management authority of the government at the same level and the financial management system;
(4) The implementation of the budget for the previous year and the changes in the budget for the current year;
(5) The instructions and requirements of the higher level government for the preparation of the draft budget for the current year.
Article 17: The basis for the preparation of the draft annual budget by all departments and units:
(1) laws and regulations;
(2) The instructions and requirements of the government at the same level and the deployment of the financial department of the government at the same level;
(3) The duties, tasks and career development plans of the department and the unit;
(4) The quota of quotas for the department and the unit;
(5) The implementation of the budget of the previous department and the unit of the previous year and the changes in the budget for the current year.
Article 18: Preparation of the central budget:
(1) Budget income and expenditure at the same level;
(2) The balance of the previous year is used for the expenditures arranged for the current year;
(3) returning or subsidizing local expenditures;
(4) The income of the local solution.
The amount of domestic and foreign debts and debt service payments borrowed by the central government this year shall be separately listed in the budget of this level.
Article 19: Preparation of local government budgets at all levels:
(1) Budget income and expenditure at the same level;
(2) The balance of the previous year is used for the expenditures arranged for the current year;
(3) Income returned by the superior or subsidized;
(4) returning or subsidizing the expenditure of the lower level;
(5) to solve the expenditure of the superior;
(6) The income of the lower level.
Article 20 Government budgets at all levels shall be divided into government public budgets, state-owned assets operating budgets, social security budgets and other budgets in accordance with the double budget.
The preparation method and implementation steps of the compound budget shall be separately prescribed by the State Council.
Article 21 In the budgets of governments at all levels, the proportion of reserve fees shall be determined by the government at the same level within the scope specified in Article 32 of the Budget Law.
Article 22 The term “budgetary working capital†as mentioned in Article 33 of the Budget Law refers to the working capital set by the governments at all levels to adjust the seasonal balance of payments within the budget year and guarantee the timely use of funds. The budgetary working capital of all levels of government is set and supplemented from the balance of the government budget at the same level, and its quota should gradually reach 4% of the total budgetary expenditure of the government at the same level.
Article 23 The special balance of the previous year's government budget shall be used for the expenditure of the previous year's carry-over project; the net balance of the previous year shall be used to supplement the budgetary working capital and the budgetary expenditures to be arranged in the next year.
Article 24 The State Council shall, prior to November 10 of each year, issue instructions to the governments of the autonomous regions, municipalities directly under the Central Government and the central departments to prepare draft budgets for the next year, and propose principles and requirements for the preparation of draft budgets. The Ministry of Finance, according to the State Council's instructions for preparing the draft budget for the next year, deploys specific items for the preparation of the draft budget, stipulates budgetary revenue and expenditure accounts, report formats, and reporting methods, and arranges fiscal revenue and expenditure plans.
Article 25 The central departments shall, in accordance with the instructions of the State Council and the deployment of the Ministry of Finance, in conjunction with the specific circumstances of the department, propose the requirements for the preparation of the draft budget of the department, and arrange the draft budgets of the units to which they belong. The central departments are responsible for reviewing the draft budgets of the units affiliated to the department, and compiling the draft budget of the department, which will be reported to the Ministry of Finance for review before December 10 of each year.
Article 26 The government of the autonomous region and municipality directly under the Central Government shall, in accordance with the instructions of the State Council and the deployment of the Ministry of Finance, and the specific conditions of the region, propose the requirements for the preparation of the draft budget for the administrative region.
Article 27 The financial departments of local governments at or above the county level shall review the draft budgets of the departments at the corresponding levels, prepare draft government budgets at the corresponding levels, compile drafts of the general budget of this level, and report to the previous ones according to the prescribed deadlines after being approved by the government at the same level. Level government.
The draft general budget of this level, which is summarized by the financial departments of the government of the autonomous region or municipality directly under the Central Government, shall be reported to the Ministry of Finance before January 10 of the following year.
Article 28 The Ministry of Finance reviews the draft budgets of various central departments, prepares draft central budgets, summarizes draft local budgets, and compiles draft central and local budgets.
Article 29 When the financial department of the government at or above the county level examines the draft budget of each department at the same level and finds that it does not meet the requirements for budget preparation, it shall correct it; when compiling the general budget of this level, it is found that the draft of the lower-level government budget does not comply with the State Council. And the budgetary requirements of the government at the same level shall be reported to the government at the same level in a timely manner and shall be corrected by the government at the same level.
Article 30 After the approval of the National People's Congress, the central budget draft is the central budget for the year. The Ministry of Finance shall, within 30 days from the date of approval of the central budget by the National People's Congress, approve the budgets of the central departments. All central departments shall, within 15 days from the date of approval by the Ministry of Finance of the department's budget, approve the budgets of the units to which they belong.
Article 31 The draft budget of local governments at various levels shall be the budget of the government at the same level as approved by the people's congress at the corresponding level. The financial departments of the local governments at or above the county level shall, within 30 days from the date of approval of the government budget of the people's congress at the corresponding level, approve the budgets of the departments at the corresponding level. All local departments shall, within 15 days from the date of approval of the department's budget by the financial department at the same level, approve the budget of each unit.
Article 32 The budget approved in accordance with the provisions of Articles 30 and 31 of these Regulations shall be the departmental budget and unit budget of the current year.
Chapter IV Budget Implementation
Article 33 The government finance department is responsible for the specific work of budget execution. The main tasks are:
(1) Studying measures to implement fiscal and taxation policies to support the healthy development of the economy and society;
(2) Formulating systems and methods for organizing budgetary revenues and managing budget expenditures;
(3) urging all budget revenue collection departments and budget payment units to complete budget revenue tasks;
(4) According to the annual expenditure budget and the quarterly use plan, reasonably dispatch and allocate budget funds, supervise and inspect all departments and units to manage and use the budget funds, reduce expenses and improve efficiency;
(5) to guide and supervise all departments and units to establish a sound financial system and accounting system, and use budget funds in accordance with regulations;
(6) Compiling and summarizing the implementation figures of the budget revenue and expenditure of the instalments, analyzing the implementation of the budget revenue and expenditure, regularly reporting the budget implementation to the government at the same level and the financial department of the higher level, and proposing suggestions for increasing revenue and expenditure;
(7) Coordinating the business operations of the budget revenue collection department, the state treasury and other relevant departments.
Article 34 The term "the amount of budgetary expenditure for the same period of the previous year" as mentioned in Article 44 of the Budget Law refers to the necessary funds for the normal operation of the departments and units in the same period of the previous year. The amount of expenditure.
Article 35 The budgetary revenue collection departments at all levels, such as finance, taxation, customs, etc., must actively organize budgetary revenues in accordance with relevant laws, administrative regulations, and relevant regulations of the Ministry of Finance, and timely submit budget revenues to the central government in accordance with the provisions of the financial management system. Treasury and local treasury; budget revenues may not be deposited in transitional accounts established outside the national treasury without the approval of the Ministry of Finance. The reduction, exemption or deferral of various budgetary revenues must be handled in accordance with relevant laws, administrative regulations and relevant regulations of the Ministry of Finance. No unit or individual may arbitrarily decide to reduce, exempt, or defer the budgeted income.
Article 36 All departments and units that have the task of submitting budget revenues must, in accordance with relevant laws, administrative regulations and relevant regulations of the Ministry of Finance, keep the budget revenues that should be turned over in accordance with the prescribed budget level, budgetary subjects, and payment methods. And the time limit is paid into the state treasury, and may not be intercepted, occupied, misappropriated or arrears.
Article 37 The government financial department shall strengthen the management of budgetary allocations and follow the following principles:
(1) According to the budgetary appropriation, that is, according to the approved annual budget and the appropriation plan, the funds without budget, useless plan, over budget, and super plan shall not be applied, and the purpose of expenditure shall not be changed without authorization;
(2) Appropriation according to the prescribed budget level and procedures, that is, according to the application of the fund-using unit, according to the budget level of the user unit and the approved use plan, the plan shall be approved on a regular basis;
(3) Appropriation according to the schedule, that is, the funds shall be allocated according to the actual payment progress of the units used and the treasury funds.
Article 38 Governments at all levels, departments and units shall strengthen the management of budgetary expenditures, strictly implement the budget and fiscal system, and shall not arbitrarily expand the scope of expenditures and raise the standards of expenditure; use funds strictly in accordance with the expenditures of the budget; Improve the financial system and accounting system, assess and supervise according to standards, and improve the efficiency of fund use.
Article 39 The Ministry of Finance is responsible for formulating the financial accounting system related to budget execution. All departments and units shall, in accordance with the requirements of the government's financial departments, strengthen the management accounting for budgetary revenues and budgetary expenditures.
Article 40 The state treasury is a specialized agency that handles the collection, division, retention and allocation of budgetary revenues. The treasury is divided into a central treasury and a local treasury. The central treasury business is managed by the People's Bank of China. The area where the branch of the People's Bank of China is not established shall be entrusted to the relevant bank by the People's Bank of China after the Ministry of Finance. The local treasury business is managed by the branch of the People's Bank of China. In areas where there are no branches of the People's Bank of China, the branches of the higher-level people's banks of the People's Bank of China shall, after consulting the relevant local government finance departments, entrust the relevant banks to handle them. A township, a nationality township or a town with conditions shall have a national treasury. The specific conditions and standards are determined by the financial department of the government of the autonomous region or municipality directly under the Central Government.
Article 41 The central treasury business shall accept the guidance and supervision of the Ministry of Finance and be responsible to the central government. The local treasury business shall accept the guidance and supervision of the financial department of the government at the same level and be responsible for the local finance. The local treasury business procedures formulated by Sheng Autonomous Region and municipality directly under the Central Government shall be reported to the Ministry of Finance and the People's Bank of China for the record.
Article 42 The treasury at all levels shall, in accordance with relevant laws, administrative regulations, and relevant regulations of the Ministry of Finance and the People's Bank of China, strengthen the management of the treasury business, and timely and accurately handle the storage, division, retention and budgetary expenditure of budgetary revenue. Disbursement.
The treasury and relevant banks at all levels must abide by the state's regulations on the payment of budgetary revenues, and must not delay or occupy the budgetary revenues and treasury deposits that should be paid into the state treasury.
Article 43 The treasury at all levels must, in accordance with the appropriation certificate issued by the financial department of the government at the same level, pay the funds in the same day and transfer the money to the deposit account of the user. The state treasury and relevant banks at all levels shall not occupy the budgetary funds allocated by the financial department.
Article 44 The term "the bank deposits that have been placed in the treasury by other means" as mentioned in the fourth paragraph of Article 48 of the Budget Law means that departments, units and individuals are transferred, transferred, and not approved by the financial department of the government at the same level. Freeze, deduct, and refund the funds that have been placed in the treasury.
Article 45 The methods for the withdrawal of the central budget revenue and the central and local budget sharing income shall be formulated by the Ministry of Finance. The method of retreating the local budget revenue shall be formulated by the financial department of the government of Sheng Autonomous Region and the municipality directly under the Central Government. The examination and approval authority for the withdrawal of budgetary income at all levels belongs to the financial department of the government at the same level. The withdrawal of central budget revenue, central and local budget shared income, is approved by the Ministry of Finance or the agency authorized by the Ministry of Finance. The withdrawal of local budget revenue is approved by the local government finance department or its authorized agency. The specific procedures for returning the warehouse shall be handled in accordance with the relevant regulations of the Ministry of Finance.
The withdrawal of the budget income shall be directly returned to the applicant or the applicant, and used in accordance with the purposes prescribed by the State. No department, unit or individual may intercept or misappropriate the withdrawal amount.
Article 46 Governments at all levels shall strengthen the management and supervision of the national treasury at the same level. The financial departments at all levels shall be responsible for coordinating the business operations of the budgetary revenue collection department and the national treasury at this level.
Article 47 The decisions made by the governments at various levels in accordance with the statutory authority and the administrative measures prescribed by them shall be made before the approval of the budget and corresponding arrangements shall be made in the budget. In the implementation of the budget, new policies and measures for reducing and increasing expenditures are generally not formulated; if it is necessary to formulate, corresponding measures should be taken to increase revenues and reduce expenditures.
Article 48 The regulations formulated by the various departments of the State Council, including the reduction and exemption of budgetary revenues, the establishment and change of fees and charges, the processing of fines and confiscation of property, the standards and scope of enterprise costs and expenses, the disposal of state-owned assets, the distribution of income, accounting and administration. The standard of expenditure for business must comply with the unified national regulations.
Article 49 The regulations and administrative measures formulated by local governments in accordance with statutory authority shall not involve the reduction or exemption of central budget revenue, central and local budget sharing income, and shall not affect the collection of central budget revenue, central and local budget sharing income; The relevant budget revenue collection department has the right to refuse to implement, and should report to the higher-level budget revenue collection department and the Ministry of Finance.
Article 50 Governments at all levels shall strengthen their leadership over budget work, regularly listen to reports from the financial departments on budget implementation, and study and resolve problems arising from budget implementation.
Article 51 The government financial department has the right to supervise and inspect the budget execution of all departments at the same level and their respective units, and to assess the situation and effect of budgetary revenues and expenditures of various departments.
The government financial department has the right to supervise and inspect the situation in which the budgetary revenues of the budgetary revenue collection departments at this level are levied, and correct the levy, exemption, deferral, and refund of budgetary revenues.
Article 52 The government finance department shall report the implementation of the budget to the government at the same level every month. The content and method of the specific report shall be prescribed by the government at the same level.
Article 53 The financial departments of the governments of the autonomous regions and municipalities directly under the Central Government shall report to the Ministry of Finance on the implementation of the budget of their administrative regions in accordance with the following time limits and methods:
(1) The budgetary income and expenditure report shall be prepared in accordance with the provisions of the Ministry of Finance and shall be submitted to the Ministry of Finance within 3 days after the end of each ten-day period;
(2) The monthly budgetary revenue and expenditure report shall be prepared in accordance with the provisions of the Ministry of Finance and submitted to the Ministry of Finance within 5 days after the end of each month;
(3) The textual explanation materials for the implementation of the monthly budget revenue and expenditure shall be submitted to the Ministry of Finance within 10 days after the end of each month; the comprehensive analysis materials for the implementation of the quarterly budget revenue and expenditure shall be submitted to the Ministry of Finance within 15 days after the end of the quarter;
(4) The annual report, that is, the preparation of the annual final accounts, shall be implemented in accordance with the budgetary laws and the relevant provisions of these Regulations.
The financial department of the district, the autonomous prefecture government and the county government, and the township, nationality township, and town government to report the implementation of the budget revenue and expenditure to the higher-level government financial department and the deadline for submission, which shall be prescribed by the higher-level government financial department. .
Article 54 The budgetary revenue collection departments at all levels, such as finance, taxation and customs, shall submit the implementation of the relevant budget and income plans to the financial department and the higher authorities in accordance with the time limit and requirements stipulated by the financial department, with explanatory materials.
Article 55 The central treasury and the local treasury shall, in accordance with relevant regulations, report to the financial department the daily, ten-day, monthly and annual reports on the budgetary income warehousing, arbitrage and allocation of funds.
Article 56 The government financial department, the budget revenue collection department and the state treasury shall establish and improve the mutual account budget reconciliation system. During the budget execution, the monthly budget and the annual reconciliation of the budget revenue and the allocation of the funds shall be checked to ensure the budget. The income collection and inventory amount of the income are accurate.
Article 57 All departments shall, in accordance with relevant laws, administrative regulations and relevant state regulations, supervise and inspect the implementation of the budgets of their respective units.
Article 58 All departments shall, in accordance with the time limit prescribed by the financial department of the government at the same level, submit to the financial department of the same level the statements and textual explanation materials of the department regarding the budget revenue and expenditure, the completion of the enterprise's payment.
Article 59 The government financial department shall strictly review the matters requiring additional budgetary expenditures and reduce budgetary revenues; those who need to use the reserve fees must be approved by the government at the same level.
Chapter V Budget Adjustment
Article 60 The budget adjustment plan shall be formulated by the government finance department. The budget adjustment plan shall specify the reasons for the adjustment, the project, the amount, the measures and the relevant explanations. After being examined and approved by the government at the same level, it shall be submitted to the Standing Committee of the people's congress at the corresponding level for review and approval.
Article 61 The local government that accepts the return or subsidy from the superior shall use the money in accordance with the purposes prescribed by the higher level government, and may not change the use without authorization. The relevant government departments shall allocate funds earmarked to the relevant departments of the lower level government by the funds allocated by the budget at the same level, and must pass the approval of the financial department of the government at the same level and handle the transfer procedures.
Article 62 The budgetary expenditures of all departments and units must be implemented in accordance with the budgetary subjects and amounts approved by the financial department of the government at the same level, and must not be misappropriated; if adjustments are necessary, they must be approved by the financial department of the government at the same level.
Article 63 After the annual budget is determined, if the enterprise or institution changes its affiliation and causes changes in the budget level and relationship, it shall, when changing the financial relationship, handle the budget transfer accordingly.
Chapter VI Final Account
Article 64 The term "draft final accounts" as mentioned in Article 59 of the Budget Law refers to the annual implementation results of budgetary revenues and expenditures compiled and approved by governments, departments and units at various levels without legal procedures.
Article 65 The Ministry of Finance shall, in the fourth quarter of each year, deploy the principles, requirements, methods and deadlines for the preparation of final accounts, and formulate the final accounts, local final accounts and other relevant final accounts. The financial departments of local governments at or above the county level shall, according to the deployment of the Ministry of Finance, deploy the principles, requirements, methods, and deadlines for the preparation of final accounts of the government departments at the same level and lower levels, and formulate final accounts for the various departments of the government at the same level, final accounts of lower-level governments, and others. Report format for final accounts.
Article 66 The financial department of the local government shall, in accordance with the deployment of the financial department of the higher level government, formulate the draft final accounts of the administrative region and the specific preparation methods for the draft final accounts of the departments at the same level. According to the deployment of the financial department of the government at the same level, all departments shall formulate specific preparation methods for the draft final accounts of their respective units.
Article 67 The government financial department, departments and units shall, at the end of each budget year, clean up and verify the annual budget revenue, expenditure figures and current payments, and make reconciliations of the final figures. The income and expenditure of the current year shall not be converted into income and expenditure for the next year. The income and expenditure of the next year shall not be included in the income and expenditure of the current year; the income and expenditure within the budget shall not be converted into the budget, and the budget shall not be arbitrarily excluded. Income and expenses are turned into budget.
The figures for the final accounts shall be based on the accounting figures summarized by the verified establishments and shall not be replaced by the estimated figures and shall not be fraudulent.
Article 68 Each unit shall, in accordance with the arrangement of the competent department, carefully prepare the draft final accounts of the unit and report it within the prescribed time limit. On the basis of reviewing and summarizing the drafts of the units of the respective units, together with the department's own final accounts income and expenditure figures, each department compiles the draft final accounts of the cost department and provides detailed explanations of the draft final accounts. After the signature of the departmental administrative leadership, it shall report to the deadline within the prescribed time limit. Level government financial department review.
Article 69 The budgetary revenue collection departments at all levels shall, in accordance with the requirements of the financial departments, timely report the annual income reports and relevant materials.
Article 70 The Ministry of Finance shall, in accordance with the draft final accounts of the central departments, compile and prepare a draft of the central final accounts, which shall be submitted to the Standing Committee of the National People's Congress for review and approval after being examined and approved by the State Council. The financial departments of the local governments at or above the county level shall compile and prepare the draft final accounts according to the final accounts of the departments at the corresponding levels, and report them to the Standing Committee of the people's congress at the same level for review and approval after the approval of the government at the same level. The township, nationality township and township governments shall, according to the results of the implementation of the annual budgetary income and expenditures provided by the financial department, prepare drafts of the final accounts of this level for review and approval by the people's congress at the corresponding level.
Article 71 For matters that need to be liquidated according to the regulations between the upper and lower levels of finance during the implementation of the annual budget, settlement shall be made at the time of final settlement.
Article 72 After the draft final accounts of the governments at or above the county level are approved by the standing committee of the people's congress at the corresponding level, the financial department of the government at the same level shall, within 20 days from the date of approval, approve the final accounts with the departments at the same level. All departments shall, within 15 days from the date of approval of the final accounts of the department by the financial department of the government at the same level, approve the final accounts to all units.
Article 73 Local governments at or above the county level shall, within 30 days from the date of approval of the final accounts of the government at the same level by the Standing Committee of the people's congress at the corresponding level, summon the final accounts of the government at the same level and the final accounts submitted by the next level of government for reporting. First-level government filing.
Chapter VII Supervision
Article 74 Governments at or above the county level shall accept the supervision of the implementation of the budget and final accounts by the people's congresses at the corresponding levels and their standing committees. The people's governments at the township level shall accept the supervision of the implementation of the budget and final accounts by the people's congresses at the same level. Report the implementation of the budget in accordance with the requirements of the people's congress at the corresponding level or its standing committee; seriously study and handle the suggestions, criticisms and opinions on the improvement of budget management by representatives of the people's congresses at the corresponding level or members of the standing committee, and respond promptly.
Article 75 Governments at all levels shall strengthen supervision over the implementation of the budget of lower-level governments, and shall, in accordance with law, stop and correct the violations of laws, administrative regulations and national guidelines and policies in the implementation of budgets at lower levels; Problems, take timely measures. The lower-level government shall accept the supervision of the higher-level government on the implementation of the budget; in accordance with the requirements of the higher-level government, provide timely information, truthfully reflect the situation, and may not conceal or falsely report; strictly implement the relevant decisions made by the higher-level government, and report the implementation results in a timely manner.
Article 76 All departments and their respective units shall accept the supervision and inspection of the relevant budget of the financial department at the corresponding level; in accordance with the requirements of the financial department at the same level, truthfully provide relevant budgetary information; and implement the inspection opinions put forward by the financial department at the same level.
Article 77 Auditing organs at all levels shall, in accordance with the "Audit Law of the People's Republic of China" and relevant laws and administrative regulations, conduct auditing and supervision over the implementation of the budget at the corresponding level, the implementation of the budgets of the departments at the same level and the budgets of the lower levels of government, and final accounts. .
Chapter VIII Supplementary Provisions
Article 78 The term "expropriate use of treasury funds or arbitrarily arbitrarily governing the funds deposited into the treasury" as stated in Article 74 of the Budget Law means:
(1) The budget revenue collection department agrees to withdraw the warehouse without the authorization of the government finance department or the government financial department;
(2) The budget revenue collection department deposits the collected taxes and other budgetary income into the transitional accounts, fund accounts and other accounts established outside the national treasury;
(3) The bank of the manager's treasury business shall use the treasury bank account or withdraw the bank without the consent of the relevant government financial department;
(4) The bank of the manager's treasury business violates the regulations and diverts the treasury funds for other purposes;
(5) failing to receive and retain budgetary income in a timely manner, or delaying or occupying the treasury deposit;
(6) Failure to timely allocate the budgetary allocations to the account of the user account, which accounts for the budgetary funds allocated by the government's financial department.
Article 79 These Regulations shall come into force as of the date of promulgation.
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Chapter I General Provisions Chapter II Budgetary Income and Expenditure Chapter III Budget Preparation Chapter IV Budget Implementation Chapter V Budget Adjustment Chapter VI Final Account Chapter 7 Supervision Chapter 8 Supplementary Provisions
Chapter I General Provisions
Article 1 These Regulations are formulated in accordance with the Budget Law of the People's Republic of China (hereinafter referred to as the Budget Law).
Article 2 The dispatching organs of local governments at or above the county level shall perform budget management activities according to the authorization of the government at the same level, but they shall not be regarded as the primary budget.
Article 3 The term “central departments†as mentioned in the first paragraph of Article 4 of the Budget Law refers to state organs, military, political party organizations and social organizations that directly have budgetary contributions and appropriations with the Ministry of Finance; , refers to enterprises and institutions that directly have budgetary contributions and grants with the Ministry of Finance.
Article 4 The term “all departments at the same level†as mentioned in the third paragraph of Article 5 of the Budget Law refers to local state organs, political party organizations and social groups that directly have budgetary contributions and appropriations with the financial departments of the government at the same level; Directly affiliated units refer to enterprises and institutions that directly have budgetary contributions and appropriations with the financial departments of the government at the same level.
Article 5 The budget of each department shall be composed of the budgets of the units to which the department belongs. The budget for the department's agencies shall be included in the budget of the department.
Article 6 The term “central and local tax-sharing system†as mentioned in Article 8 of the Budget Law refers to the financial management system that determines the central and local fiscal expenditures on the basis of dividing the central and local government powers, and divides the central and local budgetary revenues by tax. . The specific content and implementation measures of the tax-sharing financial management system shall be implemented in accordance with the relevant provisions of the State Council.
Article 7 Local governments at or above the county level shall determine the financial management system of the lower-level government at the same level according to the principles of the central and local tax-sharing system and the relevant regulations of the higher-level government.
Article 8 The budget revenue and budget expenditure are calculated in RMB yuan. If the budget revenue and expenditure are received and paid in foreign currency, it shall be converted according to the RMB benchmark exchange rate announced by the People's Bank of China on the day.
Chapter II Budget Range of Payments
Article 9 The term "revenue of state-owned assets that should be turned over in accordance with the provisions" as mentioned in the second paragraph of Article 19 of the Budget Law refers to the income generated by the possession, use and legal disposition of domestic foreign assets by various departments and units, in accordance with relevant state regulations. The portion of the budget should be turned over. The term “special income†as mentioned in the second paragraph of Article 19 of the pre-algorithm refers to the income that is approved by the State Council or approved by the State Council according to specific needs, set up, collected and included in budget management, and has special purposes.
Article 10 The “economic construction expenditure†referred to in the third paragraph of Article 19 of the Budget Law includes capital construction investment expenditures for economic construction, support for enterprises to tap potential renovation expenditures, disbursement of corporate liquidity expenditures, and allocation of productive loans. Discounted expenses, special construction fund expenditures, support for agricultural production expenditures and other economic construction expenditures. The term "career development expenditure" as mentioned in the third paragraph of Article 19 of the pre-algorithm refers to careers in education, science, culture, health, sports, industry, transportation, commerce, agriculture, forestry, environmental protection, water conservancy, meteorology, etc. The expenditures include public welfare infrastructure construction expenditures, equipment purchase expenditures, personnel expenses, business expenses, and other business development expenditures.
Article 11 The term “central budget revenue†as mentioned in the first paragraph of Article 20 of the Budget Law refers to the income that is included in the central budget and the local non-participation in sharing according to the fiscal management system of the tax-sharing system, including the central level income and places according to regulations. The income of the central government. The term “local budget revenue†as mentioned in the first paragraph of Article 20 of the pre-algorithm refers to the income that is included in the local budget and the central government does not participate in the sharing according to the fiscal management system of the tax-sharing system, including local-level income and the central government’s return or subsidy according to regulations. income. The term “central and local budget shared income†as mentioned in the first paragraph of Article 20 of the pre-algorithm refers to the income shared by the central budget and the local budget for the same tax according to a certain standard or proportion according to the fiscal management system of the tax-sharing system.
Article 12 The term “central budget expenditure†as mentioned in the second paragraph of Article 20 of the Budget Law refers to the expenditures of the central budget and the central budget according to the fiscal management system of the tax-sharing system, including central level expenditures and central return or Subsidize local expenditures.
The term “local budget expenditure†as mentioned in the second paragraph of Article 20 of the pre-algorithm refers to the expenditure of the local finance and the local budget in accordance with the fiscal management system of the tax-sharing system, including local expenditures at the local level and local settlements according to regulations. expenditure.
Article 13 The specific methods for the division of income and expenditure items between the lower and upper levels of the local budget and the settlement, return or subsidy shall be determined by the local government at a higher level and reported to the Standing Committee of the people's congress at the same level for the record.
Article 14 A special fund established with the approval of the State Council shall implement budget management; if it has not been included in budget management, it shall be gradually included in budget management.
Chapter III Budgeting
Article 15 The “draft budget†referred to in Article 24 of the Budget Law refers to the budget revenue and expenditure plan prepared by governments, departments and units at various levels without review and approval by legal procedures.
Article 16: The basis for the preparation of the draft annual budget by the governments at all levels:
(1) laws and regulations;
(2) National economic and social development plans, fiscal medium- and long-term plans, and related fiscal and economic policies;
(3) The scope of budgetary revenues and expenditures determined by the budget management authority of the government at the same level and the financial management system;
(4) The implementation of the budget for the previous year and the changes in the budget for the current year;
(5) The instructions and requirements of the higher level government for the preparation of the draft budget for the current year.
Article 17: The basis for the preparation of the draft annual budget by all departments and units:
(1) laws and regulations;
(2) The instructions and requirements of the government at the same level and the deployment of the financial department of the government at the same level;
(3) The duties, tasks and career development plans of the department and the unit;
(4) The quota of quotas for the department and the unit;
(5) The implementation of the budget of the previous department and the unit of the previous year and the changes in the budget for the current year.
Article 18: Preparation of the central budget:
(1) Budget income and expenditure at the same level;
(2) The balance of the previous year is used for the expenditures arranged for the current year;
(3) returning or subsidizing local expenditures;
(4) The income of the local solution.
The amount of domestic and foreign debts and debt service payments borrowed by the central government this year shall be separately listed in the budget of this level.
Article 19: Preparation of local government budgets at all levels:
(1) Budget income and expenditure at the same level;
(2) The balance of the previous year is used for the expenditures arranged for the current year;
(3) Income returned by the superior or subsidized;
(4) returning or subsidizing the expenditure of the lower level;
(5) to solve the expenditure of the superior;
(6) The income of the lower level.
Article 20 Government budgets at all levels shall be divided into government public budgets, state-owned assets operating budgets, social security budgets and other budgets in accordance with the double budget.
The preparation method and implementation steps of the compound budget shall be separately prescribed by the State Council.
Article 21 In the budgets of governments at all levels, the proportion of reserve fees shall be determined by the government at the same level within the scope specified in Article 32 of the Budget Law.
Article 22 The term “budgetary working capital†as mentioned in Article 33 of the Budget Law refers to the working capital set by the governments at all levels to adjust the seasonal balance of payments within the budget year and guarantee the timely use of funds. The budgetary working capital of all levels of government is set and supplemented from the balance of the government budget at the same level, and its quota should gradually reach 4% of the total budgetary expenditure of the government at the same level.
Article 23 The special balance of the previous year's government budget shall be used for the expenditure of the previous year's carry-over project; the net balance of the previous year shall be used to supplement the budgetary working capital and the budgetary expenditures to be arranged in the next year.
Article 24 The State Council shall, prior to November 10 of each year, issue instructions to the governments of the autonomous regions, municipalities directly under the Central Government and the central departments to prepare draft budgets for the next year, and propose principles and requirements for the preparation of draft budgets. The Ministry of Finance, according to the State Council's instructions for preparing the draft budget for the next year, deploys specific items for the preparation of the draft budget, stipulates budgetary revenue and expenditure accounts, report formats, and reporting methods, and arranges fiscal revenue and expenditure plans.
Article 25 The central departments shall, in accordance with the instructions of the State Council and the deployment of the Ministry of Finance, in conjunction with the specific circumstances of the department, propose the requirements for the preparation of the draft budget of the department, and arrange the draft budgets of the units to which they belong. The central departments are responsible for reviewing the draft budgets of the units affiliated to the department, and compiling the draft budget of the department, which will be reported to the Ministry of Finance for review before December 10 of each year.
Article 26 The government of the autonomous region and municipality directly under the Central Government shall, in accordance with the instructions of the State Council and the deployment of the Ministry of Finance, and the specific conditions of the region, propose the requirements for the preparation of the draft budget for the administrative region.
Article 27 The financial departments of local governments at or above the county level shall review the draft budgets of the departments at the corresponding levels, prepare draft government budgets at the corresponding levels, compile drafts of the general budget of this level, and report to the previous ones according to the prescribed deadlines after being approved by the government at the same level. Level government.
The draft general budget of this level, which is summarized by the financial departments of the government of the autonomous region or municipality directly under the Central Government, shall be reported to the Ministry of Finance before January 10 of the following year.
Article 28 The Ministry of Finance reviews the draft budgets of various central departments, prepares draft central budgets, summarizes draft local budgets, and compiles draft central and local budgets.
Article 29 When the financial department of the government at or above the county level examines the draft budget of each department at the same level and finds that it does not meet the requirements for budget preparation, it shall correct it; when compiling the general budget of this level, it is found that the draft of the lower-level government budget does not comply with the State Council. And the budgetary requirements of the government at the same level shall be reported to the government at the same level in a timely manner and shall be corrected by the government at the same level.
Article 30 After the approval of the National People's Congress, the central budget draft is the central budget for the year. The Ministry of Finance shall, within 30 days from the date of approval of the central budget by the National People's Congress, approve the budgets of the central departments. All central departments shall, within 15 days from the date of approval by the Ministry of Finance of the department's budget, approve the budgets of the units to which they belong.
Article 31 The draft budget of local governments at various levels shall be the budget of the government at the same level as approved by the people's congress at the corresponding level. The financial departments of the local governments at or above the county level shall, within 30 days from the date of approval of the government budget of the people's congress at the corresponding level, approve the budgets of the departments at the corresponding level. All local departments shall, within 15 days from the date of approval of the department's budget by the financial department at the same level, approve the budget of each unit.
Article 32 The budget approved in accordance with the provisions of Articles 30 and 31 of these Regulations shall be the departmental budget and unit budget of the current year.
Chapter IV Budget Implementation
Article 33 The government finance department is responsible for the specific work of budget execution. The main tasks are:
(1) Studying measures to implement fiscal and taxation policies to support the healthy development of the economy and society;
(2) Formulating systems and methods for organizing budgetary revenues and managing budget expenditures;
(3) urging all budget revenue collection departments and budget payment units to complete budget revenue tasks;
(4) According to the annual expenditure budget and the quarterly use plan, reasonably dispatch and allocate budget funds, supervise and inspect all departments and units to manage and use the budget funds, reduce expenses and improve efficiency;
(5) to guide and supervise all departments and units to establish a sound financial system and accounting system, and use budget funds in accordance with regulations;
(6) Compiling and summarizing the implementation figures of the budget revenue and expenditure of the instalments, analyzing the implementation of the budget revenue and expenditure, regularly reporting the budget implementation to the government at the same level and the financial department of the higher level, and proposing suggestions for increasing revenue and expenditure;
(7) Coordinating the business operations of the budget revenue collection department, the state treasury and other relevant departments.
Article 34 The term "the amount of budgetary expenditure for the same period of the previous year" as mentioned in Article 44 of the Budget Law refers to the necessary funds for the normal operation of the departments and units in the same period of the previous year. The amount of expenditure.
Article 35 The budgetary revenue collection departments at all levels, such as finance, taxation, customs, etc., must actively organize budgetary revenues in accordance with relevant laws, administrative regulations, and relevant regulations of the Ministry of Finance, and timely submit budget revenues to the central government in accordance with the provisions of the financial management system. Treasury and local treasury; budget revenues may not be deposited in transitional accounts established outside the national treasury without the approval of the Ministry of Finance. The reduction, exemption or deferral of various budgetary revenues must be handled in accordance with relevant laws, administrative regulations and relevant regulations of the Ministry of Finance. No unit or individual may arbitrarily decide to reduce, exempt, or defer the budgeted income.
Article 36 All departments and units that have the task of submitting budget revenues must, in accordance with relevant laws, administrative regulations and relevant regulations of the Ministry of Finance, keep the budget revenues that should be turned over in accordance with the prescribed budget level, budgetary subjects, and payment methods. And the time limit is paid into the state treasury, and may not be intercepted, occupied, misappropriated or arrears.
Article 37 The government financial department shall strengthen the management of budgetary allocations and follow the following principles:
(1) According to the budgetary appropriation, that is, according to the approved annual budget and the appropriation plan, the funds without budget, useless plan, over budget, and super plan shall not be applied, and the purpose of expenditure shall not be changed without authorization;
(2) Appropriation according to the prescribed budget level and procedures, that is, according to the application of the fund-using unit, according to the budget level of the user unit and the approved use plan, the plan shall be approved on a regular basis;
(3) Appropriation according to the schedule, that is, the funds shall be allocated according to the actual payment progress of the units used and the treasury funds.
Article 38 Governments at all levels, departments and units shall strengthen the management of budgetary expenditures, strictly implement the budget and fiscal system, and shall not arbitrarily expand the scope of expenditures and raise the standards of expenditure; use funds strictly in accordance with the expenditures of the budget; Improve the financial system and accounting system, assess and supervise according to standards, and improve the efficiency of fund use.
Article 39 The Ministry of Finance is responsible for formulating the financial accounting system related to budget execution. All departments and units shall, in accordance with the requirements of the government's financial departments, strengthen the management accounting for budgetary revenues and budgetary expenditures.
Article 40 The state treasury is a specialized agency that handles the collection, division, retention and allocation of budgetary revenues. The treasury is divided into a central treasury and a local treasury. The central treasury business is managed by the People's Bank of China. The area where the branch of the People's Bank of China is not established shall be entrusted to the relevant bank by the People's Bank of China after the Ministry of Finance. The local treasury business is managed by the branch of the People's Bank of China. In areas where there are no branches of the People's Bank of China, the branches of the higher-level people's banks of the People's Bank of China shall, after consulting the relevant local government finance departments, entrust the relevant banks to handle them. A township, a nationality township or a town with conditions shall have a national treasury. The specific conditions and standards are determined by the financial department of the government of the autonomous region or municipality directly under the Central Government.
Article 41 The central treasury business shall accept the guidance and supervision of the Ministry of Finance and be responsible to the central government. The local treasury business shall accept the guidance and supervision of the financial department of the government at the same level and be responsible for the local finance. The local treasury business procedures formulated by Sheng Autonomous Region and municipality directly under the Central Government shall be reported to the Ministry of Finance and the People's Bank of China for the record.
Article 42 The treasury at all levels shall, in accordance with relevant laws, administrative regulations, and relevant regulations of the Ministry of Finance and the People's Bank of China, strengthen the management of the treasury business, and timely and accurately handle the storage, division, retention and budgetary expenditure of budgetary revenue. Disbursement.
The treasury and relevant banks at all levels must abide by the state's regulations on the payment of budgetary revenues, and must not delay or occupy the budgetary revenues and treasury deposits that should be paid into the state treasury.
Article 43 The treasury at all levels must, in accordance with the appropriation certificate issued by the financial department of the government at the same level, pay the funds in the same day and transfer the money to the deposit account of the user. The state treasury and relevant banks at all levels shall not occupy the budgetary funds allocated by the financial department.
Article 44 The term "the bank deposits that have been placed in the treasury by other means" as mentioned in the fourth paragraph of Article 48 of the Budget Law means that departments, units and individuals are transferred, transferred, and not approved by the financial department of the government at the same level. Freeze, deduct, and refund the funds that have been placed in the treasury.
Article 45 The methods for the withdrawal of the central budget revenue and the central and local budget sharing income shall be formulated by the Ministry of Finance. The method of retreating the local budget revenue shall be formulated by the financial department of the government of Sheng Autonomous Region and the municipality directly under the Central Government. The examination and approval authority for the withdrawal of budgetary income at all levels belongs to the financial department of the government at the same level. The withdrawal of central budget revenue, central and local budget shared income, is approved by the Ministry of Finance or the agency authorized by the Ministry of Finance. The withdrawal of local budget revenue is approved by the local government finance department or its authorized agency. The specific procedures for returning the warehouse shall be handled in accordance with the relevant regulations of the Ministry of Finance.
The withdrawal of the budget income shall be directly returned to the applicant or the applicant, and used in accordance with the purposes prescribed by the State. No department, unit or individual may intercept or misappropriate the withdrawal amount.
Article 46 Governments at all levels shall strengthen the management and supervision of the national treasury at the same level. The financial departments at all levels shall be responsible for coordinating the business operations of the budgetary revenue collection department and the national treasury at this level.
Article 47 The decisions made by the governments at various levels in accordance with the statutory authority and the administrative measures prescribed by them shall be made before the approval of the budget and corresponding arrangements shall be made in the budget. In the implementation of the budget, new policies and measures for reducing and increasing expenditures are generally not formulated; if it is necessary to formulate, corresponding measures should be taken to increase revenues and reduce expenditures.
Article 48 The regulations formulated by the various departments of the State Council, including the reduction and exemption of budgetary revenues, the establishment and change of fees and charges, the processing of fines and confiscation of property, the standards and scope of enterprise costs and expenses, the disposal of state-owned assets, the distribution of income, accounting and administration. The standard of expenditure for business must comply with the unified national regulations.
Article 49 The regulations and administrative measures formulated by local governments in accordance with statutory authority shall not involve the reduction or exemption of central budget revenue, central and local budget sharing income, and shall not affect the collection of central budget revenue, central and local budget sharing income; The relevant budget revenue collection department has the right to refuse to implement, and should report to the higher-level budget revenue collection department and the Ministry of Finance.
Article 50 Governments at all levels shall strengthen their leadership over budget work, regularly listen to reports from the financial departments on budget implementation, and study and resolve problems arising from budget implementation.
Article 51 The government financial department has the right to supervise and inspect the budget execution of all departments at the same level and their respective units, and to assess the situation and effect of budgetary revenues and expenditures of various departments.
The government financial department has the right to supervise and inspect the situation in which the budgetary revenues of the budgetary revenue collection departments at this level are levied, and correct the levy, exemption, deferral, and refund of budgetary revenues.
Article 52 The government finance department shall report the implementation of the budget to the government at the same level every month. The content and method of the specific report shall be prescribed by the government at the same level.
Article 53 The financial departments of the governments of the autonomous regions and municipalities directly under the Central Government shall report to the Ministry of Finance on the implementation of the budget of their administrative regions in accordance with the following time limits and methods:
(1) The budgetary income and expenditure report shall be prepared in accordance with the provisions of the Ministry of Finance and shall be submitted to the Ministry of Finance within 3 days after the end of each ten-day period;
(2) The monthly budgetary revenue and expenditure report shall be prepared in accordance with the provisions of the Ministry of Finance and submitted to the Ministry of Finance within 5 days after the end of each month;
(3) The textual explanation materials for the implementation of the monthly budget revenue and expenditure shall be submitted to the Ministry of Finance within 10 days after the end of each month; the comprehensive analysis materials for the implementation of the quarterly budget revenue and expenditure shall be submitted to the Ministry of Finance within 15 days after the end of the quarter;
(4) The annual report, that is, the preparation of the annual final accounts, shall be implemented in accordance with the budgetary laws and the relevant provisions of these Regulations.
The financial department of the district, the autonomous prefecture government and the county government, and the township, nationality township, and town government to report the implementation of the budget revenue and expenditure to the higher-level government financial department and the deadline for submission, which shall be prescribed by the higher-level government financial department. .
Article 54 The budgetary revenue collection departments at all levels, such as finance, taxation and customs, shall submit the implementation of the relevant budget and income plans to the financial department and the higher authorities in accordance with the time limit and requirements stipulated by the financial department, with explanatory materials.
Article 55 The central treasury and the local treasury shall, in accordance with relevant regulations, report to the financial department the daily, ten-day, monthly and annual reports on the budgetary income warehousing, arbitrage and allocation of funds.
Article 56 The government financial department, the budget revenue collection department and the state treasury shall establish and improve the mutual account budget reconciliation system. During the budget execution, the monthly budget and the annual reconciliation of the budget revenue and the allocation of the funds shall be checked to ensure the budget. The income collection and inventory amount of the income are accurate.
Article 57 All departments shall, in accordance with relevant laws, administrative regulations and relevant state regulations, supervise and inspect the implementation of the budgets of their respective units.
Article 58 All departments shall, in accordance with the time limit prescribed by the financial department of the government at the same level, submit to the financial department of the same level the statements and textual explanation materials of the department regarding the budget revenue and expenditure, the completion of the enterprise's payment.
Article 59 The government financial department shall strictly review the matters requiring additional budgetary expenditures and reduce budgetary revenues; those who need to use the reserve fees must be approved by the government at the same level.
Chapter V Budget Adjustment
Article 60 The budget adjustment plan shall be formulated by the government finance department. The budget adjustment plan shall specify the reasons for the adjustment, the project, the amount, the measures and the relevant explanations. After being examined and approved by the government at the same level, it shall be submitted to the Standing Committee of the people's congress at the corresponding level for review and approval.
Article 61 The local government that accepts the return or subsidy from the superior shall use the money in accordance with the purposes prescribed by the higher level government, and may not change the use without authorization. The relevant government departments shall allocate funds earmarked to the relevant departments of the lower level government by the funds allocated by the budget at the same level, and must pass the approval of the financial department of the government at the same level and handle the transfer procedures.
Article 62 The budgetary expenditures of all departments and units must be implemented in accordance with the budgetary subjects and amounts approved by the financial department of the government at the same level, and must not be misappropriated; if adjustments are necessary, they must be approved by the financial department of the government at the same level.
Article 63 After the annual budget is determined, if the enterprise or institution changes its affiliation and causes changes in the budget level and relationship, it shall, when changing the financial relationship, handle the budget transfer accordingly.
Chapter VI Final Account
Article 64 The term "draft final accounts" as mentioned in Article 59 of the Budget Law refers to the annual implementation results of budgetary revenues and expenditures compiled and approved by governments, departments and units at various levels without legal procedures.
Article 65 The Ministry of Finance shall, in the fourth quarter of each year, deploy the principles, requirements, methods and deadlines for the preparation of final accounts, and formulate the final accounts, local final accounts and other relevant final accounts. The financial departments of local governments at or above the county level shall, according to the deployment of the Ministry of Finance, deploy the principles, requirements, methods, and deadlines for the preparation of final accounts of the government departments at the same level and lower levels, and formulate final accounts for the various departments of the government at the same level, final accounts of lower-level governments, and others. Report format for final accounts.
Article 66 The financial department of the local government shall, in accordance with the deployment of the financial department of the higher level government, formulate the draft final accounts of the administrative region and the specific preparation methods for the draft final accounts of the departments at the same level. According to the deployment of the financial department of the government at the same level, all departments shall formulate specific preparation methods for the draft final accounts of their respective units.
Article 67 The government financial department, departments and units shall, at the end of each budget year, clean up and verify the annual budget revenue, expenditure figures and current payments, and make reconciliations of the final figures. The income and expenditure of the current year shall not be converted into income and expenditure for the next year. The income and expenditure of the next year shall not be included in the income and expenditure of the current year; the income and expenditure within the budget shall not be converted into the budget, and the budget shall not be arbitrarily excluded. Income and expenses are turned into budget.
The figures for the final accounts shall be based on the accounting figures summarized by the verified establishments and shall not be replaced by the estimated figures and shall not be fraudulent.
Article 68 Each unit shall, in accordance with the arrangement of the competent department, carefully prepare the draft final accounts of the unit and report it within the prescribed time limit. On the basis of reviewing and summarizing the drafts of the units of the respective units, together with the department's own final accounts income and expenditure figures, each department compiles the draft final accounts of the cost department and provides detailed explanations of the draft final accounts. After the signature of the departmental administrative leadership, it shall report to the deadline within the prescribed time limit. Level government financial department review.
Article 69 The budgetary revenue collection departments at all levels shall, in accordance with the requirements of the financial departments, timely report the annual income reports and relevant materials.
Article 70 The Ministry of Finance shall, in accordance with the draft final accounts of the central departments, compile and prepare a draft of the central final accounts, which shall be submitted to the Standing Committee of the National People's Congress for review and approval after being examined and approved by the State Council. The financial departments of the local governments at or above the county level shall compile and prepare the draft final accounts according to the final accounts of the departments at the corresponding levels, and report them to the Standing Committee of the people's congress at the same level for review and approval after the approval of the government at the same level. The township, nationality township and township governments shall, according to the results of the implementation of the annual budgetary income and expenditures provided by the financial department, prepare drafts of the final accounts of this level for review and approval by the people's congress at the corresponding level.
Article 71 For matters that need to be liquidated according to the regulations between the upper and lower levels of finance during the implementation of the annual budget, settlement shall be made at the time of final settlement.
Article 72 After the draft final accounts of the governments at or above the county level are approved by the standing committee of the people's congress at the corresponding level, the financial department of the government at the same level shall, within 20 days from the date of approval, approve the final accounts with the departments at the same level. All departments shall, within 15 days from the date of approval of the final accounts of the department by the financial department of the government at the same level, approve the final accounts to all units.
Article 73 Local governments at or above the county level shall, within 30 days from the date of approval of the final accounts of the government at the same level by the Standing Committee of the people's congress at the corresponding level, summon the final accounts of the government at the same level and the final accounts submitted by the next level of government for reporting. First-level government filing.
Chapter VII Supervision
Article 74 Governments at or above the county level shall accept the supervision of the implementation of the budget and final accounts by the people's congresses at the corresponding levels and their standing committees. The people's governments at the township level shall accept the supervision of the implementation of the budget and final accounts by the people's congresses at the same level. Report the implementation of the budget in accordance with the requirements of the people's congress at the corresponding level or its standing committee; seriously study and handle the suggestions, criticisms and opinions on the improvement of budget management by representatives of the people's congresses at the corresponding level or members of the standing committee, and respond promptly.
Article 75 Governments at all levels shall strengthen supervision over the implementation of the budget of lower-level governments, and shall, in accordance with law, stop and correct the violations of laws, administrative regulations and national guidelines and policies in the implementation of budgets at lower levels; Problems, take timely measures. The lower-level government shall accept the supervision of the higher-level government on the implementation of the budget; in accordance with the requirements of the higher-level government, provide timely information, truthfully reflect the situation, and may not conceal or falsely report; strictly implement the relevant decisions made by the higher-level government, and report the implementation results in a timely manner.
Article 76 All departments and their respective units shall accept the supervision and inspection of the relevant budget of the financial department at the corresponding level; in accordance with the requirements of the financial department at the same level, truthfully provide relevant budgetary information; and implement the inspection opinions put forward by the financial department at the same level.
Article 77 Auditing organs at all levels shall, in accordance with the "Audit Law of the People's Republic of China" and relevant laws and administrative regulations, conduct auditing and supervision over the implementation of the budget at the corresponding level, the implementation of the budgets of the departments at the same level and the budgets of the lower levels of government, and final accounts. .
Chapter VIII Supplementary Provisions
Article 78 The term "expropriate use of treasury funds or arbitrarily arbitrarily governing the funds deposited into the treasury" as stated in Article 74 of the Budget Law means:
(1) The budget revenue collection department agrees to withdraw the warehouse without the authorization of the government finance department or the government financial department;
(2) The budget revenue collection department deposits the collected taxes and other budgetary income into the transitional accounts, fund accounts and other accounts established outside the national treasury;
(3) The bank of the manager's treasury business shall use the treasury bank account or withdraw the bank without the consent of the relevant government financial department;
(4) The bank of the manager's treasury business violates the regulations and diverts the treasury funds for other purposes;
(5) failing to receive and retain budgetary income in a timely manner, or delaying or occupying the treasury deposit;
(6) Failure to timely allocate the budgetary allocations to the account of the user account, which accounts for the budgetary funds allocated by the government's financial department.
Article 79 These Regulations shall come into force as of the date of promulgation.
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