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中华人民共和国预算法(22)

2014-08-05    来源:网络    【      美国外教 在线口语培训

不同预算科目间的预算资金需要调剂使用的,必须按照国务院财政部门的规定报经批准。
Any necessary transfer of budgetary funds under different budget items must be reported for approval in accordance with the provisions of the department of finance under the State Council.

第五十八条地方各级政府预算的调整方案经批准后,由本级政府报上一级政府备案。
Article 58 After the budget adjustment plan of a local government at any level has been approved, the government at the corresponding level shall report such plan to the government at the next higher level for the record.

第八章决算
Chapter VIII Final Accounts

第五十九条决算草案由各级政府、各部门、各单位,在每一预算年度终了后按照国务院规定的时间编制。
Article 59 Draft final accounts shall be compiled by governments at various levels, various departments and units in accordance with the schedule prescribed by the State Council at the end of each budgetary year.

编制决算草案的具体事项,由国务院财政部门部署。
The concrete matters concerning the compilation of the draft final accounts shall be arranged by the department of finance under the State Council.

第六十条编制决算草案,必须符合法律、行政法规,做到收支数额准确、内容完整、报送及时。
Article 60 The compilation of the draft final accounts must conform to the laws and administrative rules and regulations, and ensure the accuracy in accounting revenues and expenditures, the completeness of the contents and the prompt submission.



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