中华人民共和国预算法(19)

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2014-8-4 09:53

第五十一条各级政府预算预备费的动用方案,由本级政府财政部门提出,报本级政府决定。
Article 51 The plan to draw on the budget reserve funds of a government at any level shall be made by the financial department of the government at the corresponding level and be submitted to the government at the corresponding level for a decision.

第五十二条各级政府预算周转金由本级政府财政部门管理,用于预算执行中的资金周转,不得挪作他用。
Article 52 The budgetary circulating funds of the governments at various levels shall be managed by the financial departments of the governments at the corresponding levels, and shall be used for the fund-circulating purpose in budget implementation, and may not be diverted to any other use.

第七章预算调整
Chapter VII Budget Adjustment

第五十三条预算调整是指经全国人民代表大会批准的中央预算和经地方各级人民代表大会批准的本级预算,在执行中因特殊情况需要增加支出或者减少收入,使原批准的收支平衡的预算的总支出超过总收入,或者使原批准的预算中举借债务的数额增加的部分变更。
Article 53 Budget adjustment refers to any partial alteration of the central budget already approved by the National People's Congress or of the local budgets at the various levels already approved by the local people's congresses at the corresponding levels, which is made due to expenditure increase or revenue reduction necessitated by special circumstances in the implementation of the respective budget, thus making total expenditures exceed total revenues in the original approved balanced budget or making an increase of the debts to be borrowed as compared with the original approved budgets.