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中华人民共和国预算法(1)

2014-07-21    来源:网络    【      美国外教 在线口语培训

中华人民共和国预算法
Budget Law of the People's Republic of China

目录
Contents

第一章总则
Chapter I General Provisions

第二章预算管理职权
Chapter II Functions and Powers for Budget Management

第三章预算收支范围
Chapter III Scope of Budgetary Revenues and Expenditures

第四章预算编制
Chapter IV Budget Compilation

第五章预算审查和批准
Chapter V Examination and Approval of Budgets

第六章预算执行
Chapter VI Budget Implementation

第七章预算调整
Chapter VII Budget Adjustment

第八章决算
Chapter VIII Final Accounts

第九章监督
Chapter IX Supervision

第十章法律责任
Chapter X Legal Liability

第十一章附则
Chapter XI Supplementary Provisions

第一章总则
Chapter I General Provisions

第一条为了强化预算的分配和监督职能,健全国家对预算的管理,加强国家宏观调控,保障经济和社会的健康发展,根据宪法,制定本法。
Article 1 In accordance with the Constitution and for the purposes of strengthening the distribution and supervisory function of budget, improving the budget management of the State, intensifying the micro-scope regulation and control of the State, and ensuring the sound socio-economic development, this Law is enacted.

第二条国家实行一级政府一级预算,设立中央,省、自治区、直辖市、设区的市、自治州,县、自治县、不设区的市、市辖区,乡、民族乡、镇五级预算。
Article 2 The State shall establish budget at each level of the government, namely, at the five levels: the Central Government; the provinces, autonomous regions and municipalities directly under the Central Government; the cities divided into districts and autonomous prefectures; the counties, autonomous counties, cities not divided into districts, and municipal districts; the townships, nationality townships and towns.

不具备设立预算条件的乡、民族乡、镇,经省、自治区、直辖市政府确定,可以暂不设立预算。
Townships, nationality townships and towns where conditions do not permit the establishment of budget, subject to the determination by the people's governments of the respective provinces, autonomous regions or municipalities directly under the Central Government, may temporarily not establish budget.

第三条各级预算应当做到收支平衡。
Article 3 Budget at various levels shall maintain a balance between revenues and expenditures.

第四条中央政府预算(以下简称中央预算)由中央各部门(含直属单位,下同)的预算组成。
Article 4 The budget of the Central Government (hereinafter referred to as the central budget) consists of the budgets of its different departments (including the units directly under them, similarly hereinafter).

中央预算包括地方向中央上解的收入数额和中央对地方返还或者给予补助的数额。
The central budget includes revenues turned over by the local governments to the Central Government and revenues refunded or subsidies granted by the Central Government to the local governments.

第五条地方预算由各省、自治区、直辖市总预算组成。
Article 5 The local budget consists of the general budgets of the provinces, autonomous regions and municipalities directly under the Central Government.



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