法律文本

中華人民共和國預算法（2018修正）

Budget Law of the People’s Republic of China (2018 Revision)

（1994年3月22日第八屆全國人民代表大會第二次會議通過 根據2014年8月31日第十二屆全國人民代表大會常務委員會第十次會議《關於修改〈中華人民共和國預算法〉的決定》第一次修正 根據2018年12月29日第十三屆全國人民代表大會常務委員會第七次會議《關於修改〈中華人民共和國產品質量法〉等五部法律的決定》第二次修正）

(Adopted at the Second Session of the Eighth National People 's Congress on March 22, 1994; amended for the first time according to the Decision on Revising the Budget Law of the People's Republic of China at the Tenth Session of the Standing Committee of the 12th National People's Congress on August 31, 2014; and amended for the second time according to the Decision on Revising Five Laws including the Product Quality Law of the People's Republic of China at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018)

第一章 總 則

Chapter 1 General Provisions

第一條   為了規範政府收支行為，強化預算約束，加強對預算的管理和監督，建立健全全面規範、公開透明的預算制度，保障經濟社會的健康發展，根據憲法，制定本法。

Article 1 This Law is enacted in accordance with the Constitution with a view to regulating the government revenues and expenditures, strengthening budget constraints, strengthening budget management and supervision, establishing and improving a comprehensive, standardized, open and transparent budget system, and ensuring the sound development of the economy and society.

第二條   預算、決算的編制、審查、批準、監督，以及預算的執行和調整，依照本法規定執行。

Article 2 Provisions of the Law apply to the preparation, review, approval and supervision of budget and final account, as well as the implementation of and adjustment to the budget.

第三條   國家實行一級政府一級預算，設立中央，省、自治區、直轄市，設區的市、自治州，縣、自治縣、不設區的市、市轄區，鄉、民族鄉、鎮五級預算。

Article 3 The State shall establish a 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.

全國預算由中央預算和地方預算組成。地方預算由各省、自治區、直轄市總預算組成。

National budget consists of central budget and local budget. The local budget consists of the general budgets of the provinces, autonomous regions and municipalities directly under the Central Government.

地方各級總預算由本級預算和匯總的下一級總預算組成；下一級只有本級預算的，下一級總預算即指下一級的本級預算。沒有下一級預算的，總預算即指本級預算。

A local general budget at any level consists of the budget at the corresponding level and the totalized general budget at the next lower level. Where the next lower level has only the budget of the government at the corresponding level, the totalized general budget at the next lower level means the budget of the government at the corresponding level.

第四條   預算由預算收入和預算支出組成。

Article 4 A budget consists of budgetary revenues and budgetary expenditures.

政府的全部收入和支出都應當納入預算。

All the revenues and expenditures of the government shall be incorporated into the budget.

第五條   預算包括一般公共預算、政府性基金預算、國有資本經營預算、社會保險基金預算。

Article 5 The budget includes general public budget, government-managed fund budget, state-owned capital management budget and social insurance fund budget.

一般公共預算、政府性基金預算、國有資本經營預算、社會保險基金預算應當保持完整、獨立。政府性基金預算、國有資本經營預算、社會保險基金預算應當與一般公共預算相銜接。

The general public budget, government-managed fund budget, state-owned capital management budget and social insurance fund budget shall be maintained as complete and independent. The government-managed fund budget, state-owned capital management budget and social insurance fund budget shall be linked with the general public budget.

第六條   一般公共預算是對以稅收為主體的財政收入，安排用於保障和改善民生、推動經濟社會發展、維護國家安全、維持國家機構正常運轉等方面的收支預算。

Article 6 The general public budget refers to the budget for revenues and expenditures of the fiscal revenue mainly from tax collection that is arranged and used for ensuring and improving people's livelihood, promoting economic and social development, safeguarding national security, maintaining the normal operation of national institutions and other aspects.

中央一般公共預算包括中央各部門（含直屬單位，下同）的預算和中央對地方的稅收返還、轉移支付預算。

The general public budget of the Central Government consists of the budgets of all its government departments (including the units directly thereunder, hereinafter the same) and the budgets allocated for tax refunds and transfer payments to local governments.

中央一般公共預算收入包括中央本級收入和地方向中央的上解收入。中央一般公共預算支出包括中央本級支出、中央對地方的稅收返還和轉移支付。

Revenues of the general public budget of the Central Government consist of revenues at the level of the Central Government and revenues turned over by the local governments to the Central Government. Expenditures of the general public budget of the Central Government consist of expenditures at the level of the Central Government and the tax refunds and transfer payments by the Central Government to local governments.

第七條   地方各級一般公共預算包括本級各部門（含直屬單位，下同）的預算和稅收返還、轉移支付預算。

Article 7 The general public budgets of local governments at all levels consist of the budgets of all departments at their corresponding levels (including the units directly thereunder, hereinafter the same) and the budgets allocated for tax refunds and transfer payments.

地方各級一般公共預算收入包括地方本級收入、上級政府對本級政府的稅收返還和轉移支付、下級政府的上解收入。地方各級一般公共預算支出包括地方本級支出、對上級政府的上解支出、對下級政府的稅收返還和轉移支付。

Revenues of the general public budget of local governments at all levels consist of revenues of the governments at corresponding levels, revenues from tax refunds and transfer payments by governments at higher levels and revenues turned over by the governments at lower levels. Expenditures of the general public budget of local governments at any levels consist of expenditures of the government, expenditures caused by turning over tax revenues to governments at higher levels, and tax refunds and transfer payments to governments at lower levels.

第八條   各部門預算由本部門及其所屬各單位預算組成。

Article 8 The budget of a department consists of the budgets of the department and the units subordinate to it.

第九條   政府性基金預算是對依照法律、行政法規的規定在一定期限內向特定對象征收、收取或者以其他方式籌集的資金，專項用於特定公共事業發展的收支預算。

Article 9 The government-managed fund budget refers to the budget for revenues and expenditures of the funds collected, received or otherwise raised from specific objects within a certain period as provided in laws and administrative regulations, specifically for development of certain public utilities.

政府性基金預算應當根據基金項目收入情況和實際支出需要，按基金項目編制，做到以收定支。

The government-managed fund budget shall be prepared by fund item based on the revenue and actual spending needs of the fund items so as to realize the determination of expenditures by revenues.

第十條   國有資本經營預算是對國有資本收益作出支出安排的收支預算。

Article 10 State-owned capital management budget refers to the budget for revenues and expenditures in connection with the expenditure arrangement for state-owned capital gains.

國有資本經營預算應當按照收支平衡的原則編制，不列赤字，並安排資金調入一般公共預算。

State-owned capital management budget shall be prepared according to the principle of maintaining a balance between revenues and expenditures, shall not contain deficit and shall arrange the transfer of funds to the general public budget.

第十一條   社會保險基金預算是對社會保險繳款、一般公共預算安排和其他方式籌集的資金，專項用於社會保險的收支預算。

Article 11 Social insurance fund budget refers to the budget for revenues and expenditures of social insurance contributions, general public budget and funds raised otherwise, for the special purpose of social insurance.

社會保險基金預算應當按照統籌層次和社會保險項目分別編制，做到收支平衡。

Social insurance fund budget shall be separately prepared by levels and items of social insurance to make ends meet.

第十二條   各級預算應當遵循統籌兼顧、勤儉節約、量力而行、講求績效和收支平衡的原則。

Article 12 Budget at all levels shall follow the principles of making overall consideration, being diligent and thrifty, estimating the strength before acting, pursuing performance and maintaining a balance between revenues and expenditures.

各級政府應當建立跨年度預算平衡機制。

The governments at various levels shall establish a cross-year budget balance mechanism.

第十三條   經人民代表大會批準的預算，非經法定程序，不得調整。各級政府、各部門、各單位的支出必須以經批準的預算為依據，未列入預算的不得支出。

Article 13 The budget approved by the people 's congress shall not be adjusted without going through the procedures prescribed by law. Expenditures of the governments, departments and units at various levels must be based on the approved budgets and are forbidden if they are not listed in the budgets.

第十四條   經本級人民代表大會或者本級人民代表大會常務委員會批準的預算、預算調整、決算、預算執行情況的報告及報表，應當在批準後二十日內由本級政府財政部門向社會公開，並對本級政府財政轉移支付安排、執行的情況以及舉借債務的情況等重要事項作出說明。

Article 14 Reports and statements of budget, budget adjustments, final accounts and budget enforcement approved by the people 's congress at corresponding level or the standing committee of the people's congress at corresponding level shall, within 20 days upon the approval, be released to the society by financial sector of government at corresponding level, along with the clarification about transfer payment arrangements, implementation thereof, debts and other important issues of the government at corresponding level.

經本級政府財政部門批複的部門預算、決算及報表，應當在批複後二十日內由各部門向社會公開，並對部門預算、決算中機關運行經費的安排、使用情況等重要事項作出說明。

The departmental budgets, final accounts and statements approved by financial sector of government at corresponding level shall, within 20 days upon the approval, be released to the society by each department, along with clarification about the arrangement and use of operational funds by organs in respect of the budgets and final accounts and other important issues.

各級政府、各部門、各單位應當將政府采購的情況及時向社會公開。

The governments at all levels and all departments and units shall timely release information about government procurement to the public.

本條前三款規定的公開事項，涉及國家秘密的除外。

Provisions on information disclosure in the above three paragraphs hereof shall not apply to cases involving state secrets.

第十五條   國家實行中央和地方分稅制。

Article 15 The State practises a system of tax division between the Central and local governments.

第十六條   國家實行財政轉移支付制度。財政轉移支付應當規範、公平、公開，以推進地區間基本公共服務均等化為主要目標。

Article 16 The State adopts the fiscal transfer payment system. Fiscal transfer payment should be standardized, fair and open, and mainly aim at promoting the equalization of inter-regional basic public services.

財政轉移支付包括中央對地方的轉移支付和地方上級政府對下級政府的轉移支付，以為均衡地區間基本財力、由下級政府統籌安排使用的一般性轉移支付為主體。

Fiscal transfer payment includes the Central Government's transfer payment to local governments and the transfer payments of local governments at higher levels to those at lower levels, and takes the general transfer payment wholly arranged and used by governments at lower levels for the purpose of maintaining the balance of regions' basic financial resources as the main part.

按照法律、行政法規和國務院的規定可以設立專項轉移支付，用於辦理特定事項。建立健全專項轉移支付定期評估和退出機制。市場競爭機制能夠有效調節的事項不得設立專項轉移支付。

Special transfer payments can be set for handling specific matters in accordance with laws, administrative regulations and provisions of the State Council. We shall establish and improve the regular assessment and exit mechanism for special transfer payments. Special transfer payments shall not be set for matters that can be effectively regulated by the market competition mechanism.

上級政府在安排專項轉移支付時，不得要求下級政府承擔配套資金。但是，按照國務院的規定應當由上下級政府共同承擔的事項除外。

Governments at higher levels shall not request governments at lower levels to provide supporting funds when arranging special transfer payments. However, the items that shall be jointly undertaken by the governments at higher levels and at lower levels according to the provisions of the State Council are excluded.

第十七條   各級預算的編制、執行應當建立健全相互制約、相互協調的機制。

Article 17 A mutual restraint and coordination mechanism shall be established and perfected for the compilation and implementation of budgets at various levels.

第十八條   預算年度自公曆一月一日起，至十二月三十一日止。

Article 18 A budgetary year begins on January 1 and ends on December 31 on the Gregorian calendar.

第十九條   預算收入和預算支出以人民幣元為計算單位。

Article 19 The budgetary revenues and expenditures take Renminbi yuan as the calculating unit.

第二章 預算管理職權

Chapter 2 Functions and Powers for Budget Management

第二十條   全國人民代表大會審查中央和地方預算草案及中央和地方預算執行情況的報告；批準中央預算和中央預算執行情況的報告；改變或者撤銷全國人民代表大會常務委員會關於預算、決算的不適當的決議。

Article 20 The National People's Congress examines the central and local draft budgets and the reports on the implementation of the central and local budgets, approves the central budget and the report on the implementation of the central budget and alters or annuls inappropriate resolutions made by the Standing Committee of the National People's Congress on budget and final accounts.

全國人民代表大會常務委員會監督中央和地方預算的執行；審查和批準中央預算的調整方案；審查和批準中央決算；撤銷國務院制定的同憲法、法律相抵觸的關於預算、決算的行政法規、決定和命令；撤銷省、自治區、直轄市人民代表大會及其常務委員會制定的同憲法、法律和行政法規相抵觸的關於預算、決算的地方性法規和決議。

The Standing Committee of the National People's Congress supervises the implementation of the central and local budgets, examines and approves the adjustment plan for the central budget, examines and approves the final accounts of the Central Government, annuls administrative rules and regulations, decisions, or orders of the State Council on budget or final accounts, which contravene the Constitution or laws, and annuls local regulations or resolutions made by the people's congresses or their standing committees of the provinces, autonomous regions or municipalities directly under the Central Government on budget or final accounts, which contravene the Constitution, laws or administrative rules and regulations.

第二十一條   縣級以上地方各級人民代表大會審查本級總預算草案及本級總預算執行情況的報告；批準本級預算和本級預算執行情況的報告；改變或者撤銷本級人民代表大會常務委員會關於預算、決算的不適當的決議；撤銷本級政府關於預算、決算的不適當的決定和命令。

Article 21 A local people's congress at or above the county level examines the draft general budget at the corresponding level and the report on the implementation of the general budget, approves the budget and the report on its implementation at the corresponding level, alters or annuls inappropriate resolutions made by the standing committee of the people's congress at the corresponding level on budget or final accounts and annuls inappropriate decisions and orders made by the government at the corresponding level on budget or final accounts.

縣級以上地方各級人民代表大會常務委員會監督本級總預算的執行；審查和批準本級預算的調整方案；審查和批準本級決算；撤銷本級政府和下一級人民代表大會及其常務委員會關於預算、決算的不適當的決定、命令和決議。

The standing committee of a local people's congress at or above the county level supervises the implementation of the general budget at the corresponding level, examines and approves the adjustment plan for the budget at the corresponding level, examines and approves the final accounts at the corresponding level, and annuls inappropriate decisions, orders and resolutions on budget or final accounts that are made by the government at the corresponding level or by the people's congress at the next lower level and its standing committee.

鄉、民族鄉、鎮的人民代表大會審查和批準本級預算和本級預算執行情況的報告；監督本級預算的執行；審查和批準本級預算的調整方案；審查和批準本級決算；撤銷本級政府關於預算、決算的不適當的決定和命令。

The people's congress of a township, nationality township or town examines and approves the budget at the corresponding level and the report on the implementation of the budget at the corresponding level, supervises the implementation of the budget at the corresponding level, examines and approves the adjustment plan for the budget at the corresponding level, examines and approves the final accounts at the corresponding level, and annuls inappropriate decisions and orders on budget or final accounts that are made by the government at the corresponding level.

第二十二條   全國人民代表大會財政經濟委員會對中央預算草案初步方案及上一年預算執行情況、中央預算調整初步方案和中央決算草案進行初步審查，提出初步審查意見。

Article 22 The Financial and Economic Committee of the National People 's Congress carries out preliminary review over the preliminary plan of draft budget of the Central Government and its implementation for the previous year, the preliminary plan of budget adjustments of the Central Government and draft final accounts of the Central Government, and then puts forward initial review comments.

省、自治區、直轄市人民代表大會有關專門委員會對本級預算草案初步方案及上一年預算執行情況、本級預算調整初步方案和本級決算草案進行初步審查，提出初步審查意見。

The relevant special committees of people's congresses of provinces, autonomous regions and municipalities directly under the Central Government carry out preliminary review over the preliminary plan of draft budget at corresponding levels and the implementation for the previous year, the preliminary plan of budget adjustments at corresponding levels and draft final accounts at corresponding levels, and then put forward initial review comments.

設區的市、自治州人民代表大會有關專門委員會對本級預算草案初步方案及上一年預算執行情況、本級預算調整初步方案和本級決算草案進行初步審查，提出初步審查意見，未設立專門委員會的，由本級人民代表大會常務委員會有關工作機構研究提出意見。

The relevant special committees of people's congresses of cities divided into districts and autonomous prefectures carry out preliminary review over the preliminary plan of draft budget at corresponding levels and the implementation for the previous year, the preliminary plan of budget adjustments at corresponding levels and draft final accounts at corresponding levels, and then put forward initial review comments; where there is no special committee, the relevant working organs of standing committees of people's congresses at corresponding levels shall carry out studies and put forward comments.

縣、自治縣、不設區的市、市轄區人民代表大會常務委員會對本級預算草案初步方案及上一年預算執行情況進行初步審查，提出初步審查意見。縣、自治縣、不設區的市、市轄區人民代表大會常務委員會有關工作機構對本級預算調整初步方案和本級決算草案研究提出意見。

The standing committees of people's congresses of counties, autonomous counties, cities not divided into districts and districts directly under the cities carry out preliminary review over the preliminary plan of draft budget at corresponding levels and the implementation for the previous year and then put forward initial review comments. The relevant working organs of standing committees of people's congresses of counties, autonomous counties, cities not divided into districts and districts directly under the cities shall carry out researches on the preliminary plan for budget adjustments at corresponding levels and draft final accounts at corresponding levels and put forward comments.

設區的市、自治州以上各級人民代表大會有關專門委員會進行初步審查、常務委員會有關工作機構研究提出意見時，應當邀請本級人民代表大會代表參加。

When the relevant special committees of people's congresses at or above the levels of cities divided into districts and autonomous prefectures carry out preliminary review and when the relevant working organs of the standing committees put forward comments, they shall invite deputies to the people's congresses at corresponding levels to participate in such review.

對依照本條第一款至第四款規定提出的意見，本級政府財政部門應當將處理情況及時反馈。

For comments put forward in accordance with the provisions of above four paragraphs hereof, the financial sectors of governments at corresponding levels shall timely feed the handling information back.

依照本條第一款至第四款規定提出的意見以及本級政府財政部門反馈的處理情況報告，應當印發本級人民代表大會代表。

The comments put forward in accordance with the provisions of above four paragraphs hereof and the handling reports given by the financial sectors of governments at corresponding levels shall be printed and distributed to the deputies to the people's congresses at corresponding levels.

全國人民代表大會常務委員會和省、自治區、直轄市、設區的市、自治州人民代表大會常務委員會有關工作機構，依照本級人民代表大會常務委員會的決定，協助本級人民代表大會財政經濟委員會或者有關專門委員會承擔審查預算草案、預算調整方案、決算草案和監督預算執行等方面的具體工作。

Standing Committee of the National People 's Congress and the relevant working organs of standing committees of people's congresses of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts and autonomous prefectures shall, in accordance with the decisions of standing committees of people's congresses at corresponding levels, assist the financial and economic committees or the relevant special committees of people's congresses at corresponding levels to undertake specific work in aspects of review of draft budget, budget adjustment plan or draft final accounts and supervision over budget implementation.

第二十三條   國務院編制中央預算、決算草案；向全國人民代表大會作關於中央和地方預算草案的報告；將省、自治區、直轄市政府報送備案的預算匯總後報全國人民代表大會常務委員會備案；組織中央和地方預算的執行；決定中央預算預備費的動用；編制中央預算調整方案；監督中央各部門和地方政府的預算執行；改變或者撤銷中央各部門和地方政府關於預算、決算的不適當的決定、命令；向全國人民代表大會、全國人民代表大會常務委員會報告中央和地方預算的執行情況。

Article 23 The State Council compiles the drafts of the central budget and final accounts, makes report to the National People 's Congress on the drafts of central and local budgets, submits for the record to the Standing Committee of the National People's Congress reports on the totalized budgets submitted for the record by the governments of provinces, autonomous regions and municipalities directly under the Central Government, organizes the implementation of the central and local budgets, makes decisions to draw on reserve funds of the central budget, works out the adjustment plan for the central budget, supervises the implementation of the budgets of the departments of the Central Government and of the local governments, alters or annuls inappropriate decisions and orders made by the departments of the Central Government or by the local governments on budgets or final accounts, and makes report to the National People's Congress or its Standing Committee on the implementation of the central and local budgets.

第二十四條   縣級以上地方各級政府編制本級預算、決算草案；向本級人民代表大會作關於本級總預算草案的報告；將下一級政府報送備案的預算匯總後報本級人民代表大會常務委員會備案；組織本級總預算的執行；決定本級預算預備費的動用；編制本級預算的調整方案；監督本級各部門和下級政府的預算執行；改變或者撤銷本級各部門和下級政府關於預算、決算的不適當的決定、命令；向本級人民代表大會、本級人民代表大會常務委員會報告本級總預算的執行情況。

Article 24 A local government at or above the county level compiles the draft budget and draft final accounts at the corresponding level, makes report on the draft general budget at the corresponding level to the people 's congress at the corresponding level, submits for the record the totalized general budget submitted by the next lower level to the standing committee of the people's congress at the corresponding level for the record, organizes the implementation of the general budget at the corresponding level, makes decisions to draw on reserve funds of the budget at the corresponding level, works out the adjustment plan for the budget at the corresponding level, supervises the budget implementation by the departments at the corresponding level and by the government at the next lower level, alters or annuls inappropriate decisions and orders made by the departments at the corresponding levels and the government at the next lower level on budget or final accounts, and makes report to the people's congress at the corresponding level or its standing committee on the implementation of the general budget at the corresponding level.

鄉、民族鄉、鎮政府編制本級預算、決算草案；向本級人民代表大會作關於本級預算草案的報告；組織本級預算的執行；決定本級預算預備費的動用；編制本級預算的調整方案；向本級人民代表大會報告本級預算的執行情況。

The government of a township, nationality township or town compiles the draft budget and draft final accounts at the corresponding levels, makes report to the people 's congress at the corresponding level on the draft budget, organizes the implementation of the budget at the corresponding level, makes decisions to draw on reserve funds of the budget at the corresponding level, works out the adjustment plan for the budget at the corresponding level, and makes report to the people's congress at the corresponding level on the implementation of the budget at the corresponding level.

經省、自治區、直轄市政府批準，鄉、民族鄉、鎮本級預算草案、預算調整方案、決算草案，可以由上一級政府代編，並依照本法第二十一條的規定報鄉、民族鄉、鎮的人民代表大會審查和批準。

The draft budget, budget adjustment plan or draft final account of a township, nationality township or town that has been approved by a province, autonomous region or municipality directly under the Central Government can be prepared on behalf by a government at higher level, and then be submitted to the people's congress of the township, nationality township or town for examination and approval in accordance with Article 21 of this Law.

第二十五條   國務院財政部門具體編制中央預算、決算草案；具體組織中央和地方預算的執行；提出中央預算預備費動用方案；具體編制中央預算的調整方案；定期向國務院報告中央和地方預算的執行情況。

Article 25 The financial department under the State Council compiles the specific draft of the central budget and draft of the final accounts, practically organizes the implementation of the central and local budgets, puts forward proposals for drawing on reserve funds of the central budget, works out the specific adjustment plan for the central budget, and regularly reports to the State Council on the implementation of the central and local budgets.

地方各級政府財政部門具體編制本級預算、決算草案；具體組織本級總預算的執行；提出本級預算預備費動用方案；具體編制本級預算的調整方案；定期向本級政府和上一級政府財政部門報告本級總預算的執行情況。

The financial department of a local government at any level compiles the specific drafts of budget and final accounts at the corresponding level, practically organizes the implementation of the general budget at the corresponding level, puts forward proposals for drawing on reserve funds of the budget at the corresponding level, works out the specific adjustment plan for the budget at the corresponding level, and regularly reports to the government at the corresponding level and the financial department of the government at the next higher level on the implementation of the general budget at the corresponding level.

第二十六條   各部門編制本部門預算、決算草案；組織和監督本部門預算的執行；定期向本級政府財政部門報告預算的執行情況。

Article 26 The various departments compile the drafts of their own budgets and final accounts, organize and supervise the budget implementation by their own departments, and regularly report to the financial departments of the governments at the corresponding levels on their budget implementation.

各單位編制本單位預算、決算草案；按照國家規定上繳預算收入，安排預算支出，並接受國家有關部門的監督。

The various units compile the drafts of their own budgets and final accounts, turn over budgetary revenues as prescribed by the State, manage the budgetary expenditures, and accept supervision of the relevant departments of the State.

第三章 預算收支範圍

Chapter III Scope of Budgetary Revenues and Expenditures

第二十七條   一般公共預算收入包括各項稅收收入、行政事業性收費收入、國有資源（資產）有償使用收入、轉移性收入和其他收入。

Article 27 Revenues of general public budget include various tax incomes, revenue from administrative charges, revenue from paid use of state-owned resources (assets), transfer income and other income.

一般公共預算支出按照其功能分類，包括一般公共服務支出，外交、公共安全、國防支出，農業、環境保護支出，教育、科技、文化、衛生、體育支出，社會保障及就業支出和其他支出。

Expenditures of general public budget, when classified according to their functions, shall include the spending on general public services, the spending on diplomacy, public security and national defense, the spending on agriculture and environmental protection, the spending on education, science and technology, culture, health and sports, the spending on social security and employment, and other spending.

一般公共預算支出按照其經濟性質分類，包括工資福利支出、商品和服務支出、資本性支出和其他支出。

Expenditures of general public budget, when classified according to their economic nature, shall include the expenditures of wages and benefits, the expenditures of goods and services, capital expenditures and other expenditures.

第二十八條   政府性基金預算、國有資本經營預算和社會保險基金預算的收支範圍，按照法律、行政法規和國務院的規定執行。

Article 28 The revenue and expenditure range of government-managed fund budget, state-owned capital management budget and social insurance fund budget shall be subject to the laws, administrative regulations and provisions of the State Council.

第二十九條   中央預算與地方預算有關收入和支出項目的劃分、地方向中央上解收入、中央對地方稅收返還或者轉移支付的具體辦法，由國務院規定，報全國人民代表大會常務委員會備案。

Article 29 Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the turning-over of revenues by the local governments to the Central Government and the refund of tax revenues or transfer payments by the Central Government to the local governments shall be prescribed by the State Council and reported to the Standing Committee of the National People's Congress for the record.

第三十條   上級政府不得在預算之外調用下級政府預算的資金。下級政府不得擠占或者截留屬於上級政府預算的資金。

Article 30 No government at a higher level may allocate, beyond its budget, any budgetary funds of the government at a lower level. No government at a lower level may use or intercept budgetary funds belonging to the government at a higher level.

第四章 預算編制

Chapter IV Budget Compilation

第三十一條   國務院應當及時下達關於編制下一年預算草案的通知。編制預算草案的具體事項由國務院財政部門部署。

Article 31 The State Council shall issue timely circulars regarding the compilation of the next year's draft budgets. The concrete matters relating to the compilation of draft budgets shall be arranged by the financial department under the State Council.

各級政府、各部門、各單位應當按照國務院規定的時間編制預算草案。

The governments, departments and units at various levels shall compile their respective draft budgets within the period of time prescribed by the State Council.

第三十二條   各級預算應當根據年度經濟社會發展目標、國家宏觀調控總體要求和跨年度預算平衡的需要，參考上一年預算執行情況、有關支出績效評價結果和本年度收支預測，按照規定程序征求各方面意見後，進行編制。

Article 32 Budgets at all levels shall be compiled in accordance with the annual economic and social development goals, the general requirements of national macro -control and the needs of cross-year budget balance, by reference to the actual implementation of the previous year's budget, to the assessment results of expenditure performance and to the estimation of the current year's revenues and expenditures and after soliciting opinions from all sides according to stipulated procedures.

各級政府依據法定權限作出決定或者制定行政措施，凡涉及增加或者減少財政收入或者支出的，應當在預算批準前提出並在預算草案中作出相應安排。

Governments at all levels make decisions or formulate administrative measures in accordance with their statutory authority, and if such decisions or measures involve increase or decrease in financial revenues or expenditures, they shall put forward the same before the budget is approved and make corresponding arrangements in the draft budget.

各部門、各單位應當按照國務院財政部門制定的政府收支分類科目、預算支出標準和要求，以及績效目標管理等預算編制規定，根據其依法履行職能和事業發展的需要以及存量資產情況，編制本部門、本單位預算草案。

Based on the needs for function performance and cause development in accordance with the law and stock assets, all departments and units shall compile draft budgets of their own according to government revenue and expenditure item classification, budget expenditures standards and requirements as well as performance objective management and other budget compilation provisions that are formulated by the financial department under the State Council.

前款所稱政府收支分類科目，收入分為類、款、項、目；支出按其功能分類分為類、款、項，按其經濟性質分類分為類、款。

In terms of the aforesaid classification of government revenue and expenditure, revenue is divided to type, sub-type, item, sub-item; expenditure is divided into type, sub-type and item based on its functions and into type and sub-type based on its economic nature.

第三十三條   省、自治區、直轄市政府應當按照國務院規定的時間，將本級總預算草案報國務院審核匯總。

Article 33 The governments of the provinces, autonomous regions and municipalities directly under the Central Government shall, within the period of time defined by the State Council, submit the general draft budgets at the corresponding levels to the State Council for examination, verification and totalization.

第三十四條   中央一般公共預算中必需的部分資金，可以通過舉借國內和國外債務等方式籌措，舉借債務應當控制適當的規模，保持合理的結構。

Article 34 Partial funds indispensable to the general public budget of the Central Government may be raised in form of domestic and foreign loans, provided that loans shall be in an appropriate scale and rational structure.

對中央一般公共預算中舉借的債務實行餘額管理，餘額的規模不得超過全國人民代表大會批準的限額。

Balance management is applied to debts in general public budget of the Central Government, and the size of the balance may not exceed the limits approved by National People 's Congress.

國務院財政部門具體負責對中央政府債務的統一管理。

Financial department under the State Council shall be specifically responsible for the unified management of the debts of the Central Government.

第三十五條   地方各級預算按照量入為出、收支平衡的原則編制，除本法另有規定外，不列赤字。

Article 35 The local budgets at various levels shall be compiled according to the principles of keeping expenditures within the limits of revenues and maintaining a balance between revenues and expenditures, and shall not contain deficit unless otherwise provided in the Law.

經國務院批準的省、自治區、直轄市的預算中必需的建設投資的部分資金，可以在國務院確定的限額內，通過發行地方政府債券舉借債務的方式籌措。舉借債務的規模，由國務院報全國人民代表大會或者全國人民代表大會常務委員會批準。省、自治區、直轄市依照國務院下達的限額舉借的債務，列入本級預算調整方案，報本級人民代表大會常務委員會批準。舉借的債務應當有償還計劃和穩定的償還資金來源，只能用於公益性資本支出，不得用於經常性支出。

Partial funds for construction investment indispensable to the budgets of provinces, autonomous regions and municipalities directly under the Central Government as approved by the State Council may be raised in form of debts by issuing local government bonds within the limits set by the State Council. The scale of debts shall be reported by the State Council to the National People's Congress or its Standing Committee for approval. The debts to be borrowed by provinces, autonomous regions and municipalities directly under the Central Government based on the limits set by the State Council shall be included in the budget adjustment plans at corresponding levels and reported to the standing committees of people's congresses at corresponding levels for approval. The debts borrowed shall have a repayment plan and stable sources of repayment funds, and shall only be used for public welfare capital expenditures other than recurrent expenditures.

除前款規定外，地方政府及其所屬部門不得以任何方式舉借債務。

Except as provided in the preceding paragraph, local governments and their subordinate departments shall not get debts through borrowing in any way.

除法律另有規定外，地方政府及其所屬部門不得為任何單位和個人的債務以任何方式提供擔保。

Unless otherwise provided by law, local governments and their subordinate departments shall not provide security for the debts of any entity or individual in any manner.

國務院建立地方政府債務風險評估和預警機制、應急處置機制以及責任追究制度。國務院財政部門對地方政府債務實施監督。

The State Council shall establish a local government debt risk assessment and early warning mechanism, an emergency response mechanism and an accountability system. Financial department under the State Council shall supervise debts of local governments.

第三十六條   各級預算收入的編制，應當與經濟社會發展水平相適應，與財政政策相銜接。

Article 36 The compilation of the budgetary revenues at various levels shall be compatible with the level of economic and social development and be linked with fiscal policies.

各級政府、各部門、各單位應當依照本法規定，將所有政府收入全部列入預算，不得隱瞞、少列。

The governments at all levels and all departments and units shall, in accordance with provisions of the Law, include all government revenues into the budget and shall not conceal or incompletely list the revenues.

第三十七條   各級預算支出應當依照本法規定，按其功能和經濟性質分類編制。

Article 37 The budgetary expenditures at various levels shall, in accordance with provisions of the Law, be compiled according to the classification by their functions and economic natures.

各級預算支出的編制，應當貫徹勤儉節約的原則，嚴格控制各部門、各單位的機關運行經費和樓堂館所等基本建設支出。

When compiling the budgetary expenditures at various levels, we shall follow the principles of diligence and frugality and strictly control the use of operational fund by each department and unit and their expenditures for government buildings and other basic constructions.

各級一般公共預算支出的編制，應當統籌兼顧，在保證基本公共服務合理需要的前提下，優先安排國家確定的重點支出。

The general public budgetary expenditures at various levels shall be compiled by making overall plans and taking all factors into consideration, and key expenditures as determined by the State shall be firstly arranged under the precondition that the reasonable requirements of basic public services are secured.

第三十八條   一般性轉移支付應當按照國務院規定的基本標準和計算方法編制。專項轉移支付應當分地區、分項目編制。

Article 38 General transfer payments shall be prepared in accordance with the basic standards and calculation methods as provided by the State Council. Special transfer payments shall be prepared by region and item.

縣級以上各級政府應當將對下級政府的轉移支付預計數提前下達下級政府。

Governments at or above the county level shall notify the governments at lower levels in advance of the estimated amount of transfer payments granted to them.

地方各級政府應當將上級政府提前下達的轉移支付預計數編入本級預算。

Local governments at all levels shall include the estimated amount of transfer payments granted by governments at higher levels in the budgets at the corresponding levels.

第三十九條   中央預算和有關地方預算中應當安排必要的資金，用於扶助革命老區、民族地區、邊疆地區、貧困地區發展經濟社會建設事業。

Article 39 Necessary funds shall be arranged in the central and relevant local budgets to support and help the economic and social construction in old revolutionary base areas, ethnic minority areas, border areas and poverty-stricken areas.

第四十條   各級一般公共預算應當按照本級一般公共預算支出額的百分之一至百分之三設置預備費，用於當年預算執行中的自然災害等突發事件處理增加的支出及其他難以預見的開支。

Article 40 Reserve funds in the general public budgets at various levels shall be established at a ratio of 1% to 3% of the expenditures of general public budgets for coping with natural disasters and other emergencies as well as other unexpected expenditures in the implementation of the current year's budgets.

第四十一條   各級一般公共預算按照國務院的規定可以設置預算周轉金，用於本級政府調劑預算年度內季節性收支差額。

Article 41 Budgetary circulating funds in the general public budgets at various levels may be established in accordance with the provisions of the State Council to enable governments at corresponding levels to adjust the seasonal differences within the budget year.

各級一般公共預算按照國務院的規定可以設置預算穩定調節基金，用於彌補以後年度預算資金的不足。

Budget stabilization funds in the general public budgets at various levels may be established in accordance with the provisions of the State Council for making up the insufficiency of budget funds of subsequent budget years.

第四十二條   各級政府上一年預算的結轉資金，應當在下一年用於結轉項目的支出；連續兩年未用完的結轉資金，應當作為結餘資金管理。

Article 42 Carry-over funds of prior-year budgets of governments at various levels shall be used in the next year for the expenditure of carry-over projects; the carry-over funds that have not been used up shall be managed as surplus funds.

各部門、各單位上一年預算的結轉、結餘資金按照國務院財政部門的規定辦理。

The prior-year carry-over funds and surplus funds of all departments and units shall be handled in accordance with the provisions of financial department under the State Council.

第五章 預算審查和批準

Chapter 5 Review and Approval of the Budget

第四十三條   中央預算由全國人民代表大會審查和批準。

Article 43 The central budget shall be examined and approved by the National People's Congress.

地方各級預算由本級人民代表大會審查和批準。

The local budgets at various levels shall be examined and approved by the people's congresses at the corresponding levels.

第四十四條   國務院財政部門應當在每年全國人民代表大會會議舉行的四十五日前，將中央預算草案的初步方案提交全國人民代表大會財政經濟委員會進行初步審查。

Article 44 Financial department under the State Council shall, 45 days before the annual session of the National People 's Congress, submit the preliminary plan of the draft central budget to the Financial and Economic Committee of the National People's Congress for preliminary examination.

省、自治區、直轄市政府財政部門應當在本級人民代表大會會議舉行的三十日前，將本級預算草案的初步方案提交本級人民代表大會有關專門委員會進行初步審查。

The financial departments under the governments of the provinces, autonomous regions and municipalities directly under the Central Government shall, 30 days before the sessions of the people's congresses at the corresponding levels, submit the preliminary plans of the draft budgets at the corresponding levels to the relevant special committees of the people's congresses at corresponding levels for preliminary examination.

設區的市、自治州政府財政部門應當在本級人民代表大會會議舉行的三十日前，將本級預算草案的初步方案提交本級人民代表大會有關專門委員會進行初步審查，或者送交本級人民代表大會常務委員會有關工作機構征求意見。

The financial departments under the governments of cities divided into districts or autonomous prefectures shall, 30 days before the sessions of the people's congresses at the corresponding levels, submit the preliminary plans of the draft budgets at the corresponding levels to the relevant special committees of the people's congresses at corresponding levels for preliminary examination or to the relevant working organs of the standing committees of the people's congresses at corresponding levels for consultation.

縣、自治縣、不設區的市、市轄區政府應當在本級人民代表大會會議舉行的三十日前，將本級預算草案的初步方案提交本級人民代表大會常務委員會進行初步審查。

The governments of the counties, autonomous counties, and cities not divided into districts or municipal districts shall, 30 days before the sessions of the people's congresses at the corresponding levels, submit the preliminary plans of the draft budgets at the corresponding levels to the standing committees of the people's congresses at the corresponding levels for preliminary examination.

第四十五條   縣、自治縣、不設區的市、市轄區、鄉、民族鄉、鎮的人民代表大會舉行會議審查預算草案前，應當采用多種形式，組織本級人民代表大會代表，聽取選民和社會各界的意見。

Article 45 Counties, autonomous counties, cities not divided into districts, municipal districts, townships, nationality townships, and towns shall, before holding sessions of people's congresses to examine the draft budgets, adopt various forms to organize the deputies to the people's congresses at corresponding levels to listen to the opinions of their constituencies and all sectors of the society.

第四十六條   報送各級人民代表大會審查和批準的預算草案應當細化。本級一般公共預算支出，按其功能分類應當編列到項；按其經濟性質分類，基本支出應當編列到款。本級政府性基金預算、國有資本經營預算、社會保險基金預算支出，按其功能分類應當編列到項。

Article 46 The draft budgets to be submitted to the people's congresses at various levels for examination and approval shall be refined. Expenditures of general public budgets at corresponding levels shall be detailed to item when classified according to their functions; and the basic expenditures shall be detailed to sub-type when classified according to their economic natures. The budgetary expenditures of government-managed fund budgets, state-owned capital management budgets and social insurance fund budgets at corresponding levels shall be detailed to item when classified according to their functions.

第四十七條   國務院在全國人民代表大會舉行會議時，向大會作關於中央和地方預算草案以及中央和地方預算執行情況的報告。

Article 47 The State Council shall, when the National People's Congress is in session, make a report to the Congress on the draft central and local budgets and on the implementation of central and local budgets.

地方各級政府在本級人民代表大會舉行會議時，向大會作關於總預算草案和總預算執行情況的報告。

The local governments at various levels shall, when the people's congresses at the corresponding levels are in session, make reports to the congresses on their respective draft total budgets and on the implementation of those total budgets.

第四十八條   全國人民代表大會和地方各級人民代表大會對預算草案及其報告、預算執行情況的報告重點審查下列內容：

Article 48 As for the draft budgets and the reports thereon as well as the reports on budget implementation presented at the National People 's Congress and the local people's congresses at various levels, examination shall be focused on the following aspects:

（一）上一年預算執行情況是否符合本級人民代表大會預算決議的要求；

1. whether the budget implementation of the previous year meets the requirements of the resolution on budget passed at the people's congresses at the corresponding levels;

（二）預算安排是否符合本法的規定；

2. whether the budget arrangement conforms to the provisions of the Law;

（三）預算安排是否貫徹國民經濟和社會發展的方針政策，收支政策是否切實可行；

3. whether the budget layout conforms to the principles and policies concerning national economy and social development, and whether the revenue and expenditure policies are feasible;

（四）重點支出和重大投資項目的預算安排是否適當；

(IV) whether the budget layout for major expenditures and major investment projects is appropriate;

（五）預算的編制是否完整，是否符合本法第四十六條的規定；

(V) whether the budget compilation is complete and in compliance with the provisions of Article 46 of the Law;

（六）對下級政府的轉移性支出預算是否規範、適當；

(VI) whether the budget of transfer payments to governments at lower levels is normative and appropriate;

（七）預算安排舉借的債務是否合法、合理，是否有償還計劃和穩定的償還資金來源；

(VII) whether the debts borrowed according to budget arrangements are legal and reasonable, and whether there is a repayment plan and a stable source of funds to repay the debts;

（八）與預算有關重要事項的說明是否清晰。

(VIII) Whether important matters concerning the budget are clearly stated.

第四十九條   全國人民代表大會財政經濟委員會向全國人民代表大會主席團提出關於中央和地方預算草案及中央和地方預算執行情況的審查結果報告。

Article 49 The Financial and Economic Committee of the National People 's Congress shall submit an examination result report on the draft central and local budgets and the implementation of the central and local budgets to the Presidium of the National People's Congress.

省、自治區、直轄市、設區的市、自治州人民代表大會有關專門委員會，縣、自治縣、不設區的市、市轄區人民代表大會常務委員會，向本級人民代表大會主席團提出關於總預算草案及上一年總預算執行情況的審查結果報告。

The relevant special committees of people's congresses of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts and autonomous prefectures, and the standing committees of people's congresses of counties, autonomous counties, cities not divided into districts and municipal districts shall submit examination result reports on the draft total budgets and the implementation of total budgets of the previous year to the presidiums of people's congresses at corresponding levels.

審查結果報告應當包括下列內容：

The examination result report shall include the following contents:

（一）對上一年預算執行和落實本級人民代表大會預算決議的情況作出評價；

1. comments on the enforcement of budget of the previous year and the implementation of budget resolution passed at the people 's congress at corresponding level;

（二）對本年度預算草案是否符合本法的規定,是否可行作出評價；

2. comments on whether the draft budget for the current year is in compliance with the provisions of the Law and whether it is feasible;

（三）對本級人民代表大會批準預算草案和預算報告提出建議；

(III) proposing the draft budgets and budget reports approved by the people's congresses at corresponding levels; and

（四）對執行年度預算、改進預算管理、提高預算績效、加強預算監督等提出意見和建議。

(IV) comments and suggestions on the implementation of annual budget, the improvement of budget management and budget performance, and the strengthening of budget supervision.

第五十條   鄉、民族鄉、鎮政府應當及時將經本級人民代表大會批準的本級預算報上一級政府備案。縣級以上地方各級政府應當及時將經本級人民代表大會批準的本級預算及下一級政府報送備案的預算匯總，報上一級政府備案。

Article 50 The government of a township, nationality township or town shall report without delay its budget approved by the people 's congress at the corresponding level to the government at the next higher level for the record. A local government at or above the county level shall report without delay its budget approved by the people 's congress at the corresponding level and the totalized budget submitted for the record by the government at the next lower level to the government at the next higher level for the record.

縣級以上地方各級政府將下一級政府依照前款規定報送備案的預算匯總後，報本級人民代表大會常務委員會備案。國務院將省、自治區、直轄市政府依照前款規定報送備案的預算匯總後，報全國人民代表大會常務委員會備案。

A local government at or above the county level shall, after totalizing the budgets submitted for the record by the governments at the next lower level in accordance with the provisions of the preceding paragraph, report the totalized budgets to the standing committee of the people's congress at the corresponding level for the record. The State Council shall, after totalizing the budgets submitted for the record by the governments of the provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the preceding paragraph, submit the totalized budgets to the Standing Committee of the National People's Congress for the record.

第五十一條   國務院和縣級以上地方各級政府對下一級政府依照本法第五十條規定報送備案的預算，認為有同法律、行政法規相抵觸或者有其他不適當之處，需要撤銷批準預算的決議的，應當提請本級人民代表大會常務委員會審議決定。

Article 51 In case the State Council or a local government at or above the county level judges that the budget submitted for the record by the government at the next lower level in accordance with the provisions of Article 50 of this Law, contravenes laws or administrative rules and regulations, or contains other inappropriatenesses, and that the resolution approving the budget has to be cancelled, the said government shall submit the matter to the standing committee of the people's congress at the corresponding level for deliberation and decision.

第五十二條   各級預算經本級人民代表大會批準後，本級政府財政部門應當在二十日內向本級各部門批複預算。各部門應當在接到本級政府財政部門批複的本部門預算後十五日內向所屬各單位批複預算。

Article 52 After the approval of the budgets at various levels by the people's congresses at the corresponding levels, the financial departments under the governments at the corresponding levels shall within 20 days give an official reply regarding their budgets to the departments at the corresponding levels. The departments at various levels shall, within 15 days upon receipt of the official reply regarding budgets at the corresponding levels given by financial departments under the governments at the corresponding levels, give an official reply regarding their budgets to their subordinate units.

中央對地方的一般性轉移支付應當在全國人民代表大會批準預算後三十日內正式下達。中央對地方的專項轉移支付應當在全國人民代表大會批準預算後九十日內正式下達。

The general transfer payments by the Central Government to local governments shall be formally made within 30 days after the budgets are approved at the National People 's Congress. The special transfer payments by the Central Government to local governments shall be formally made within 90 days after the budgets are approved at the National People 's Congress.

省、自治區、直轄市政府接到中央一般性轉移支付和專項轉移支付後，應當在三十日內正式下達到本行政區域縣級以上各級政府。

Governments of provinces, autonomous regions and municipalities directly under the Central Government shall officially allocate the general and special transfer payments to all the governments at or above the county level under their administrative jurisdictions within 30 days after they receive the said transfer payments by the Central Government.

縣級以上地方各級預算安排對下級政府的一般性轉移支付和專項轉移支付，應當分別在本級人民代表大會批準預算後的三十日和六十日內正式下達。

The general and special transfer payments in budgets at various levels at or above the county level to governments at lower levels shall be formally and separately made within 30 days and 60 days after the budgets are approved at the people's congresses at corresponding levels.

對自然災害等突發事件處理的轉移支付，應當及時下達預算；對據實結算等特殊項目的轉移支付，可以分期下達預算，或者先預付後結算。

The transfer payments for coping with natural disasters and other emergencies in budgets shall be made promptly; the transfer payments used for actual settlement and other special items can be made by stages or be prepaid before settlement.

縣級以上各級政府財政部門應當將批複本級各部門的預算和批複下級政府的轉移支付預算，抄送本級人民代表大會財政經濟委員會、有關專門委員會和常務委員會有關工作機構。

The financial departments under the governments at or above the county level shall make copies for the approved budgets of various departments at the corresponding levels and the approved transfer payment budgets of governments at the lower levels, and send the same to the financial and economic committees, the relevant special committees and the relevant working organs of the standing committees of people's congresses at corresponding levels.

第六章 預算執行

Chapter 6 Budget Implementation

第五十三條   各級預算由本級政府組織執行，具體工作由本級政府財政部門負責。

Article 53 The implementation of the budgets of governments at various levels shall be organized by the governments at the corresponding levels, and the financial departments of the governments at the corresponding levels shall be in charge of the concrete work.

各部門、各單位是本部門、本單位的預算執行主體，負責本部門、本單位的預算執行，並對執行結果負責。

All departments and units, as main bodies of implementing their budgets, shall be responsible for the implementation of their budgets and be accountable for the implementation results.

第五十四條   預算年度開始後，各級預算草案在本級人民代表大會批準前，可以安排下列支出：

Article 54 After the beginning of a budgetary year, the draft budgets at various levels may be arranged for the following expenditures before they are approved by the people's congresses at the corresponding levels:

（一）上一年度結轉的支出；

1. expenditures carried over from the previous year;

（二）參照上一年同期的預算支出數額安排必須支付的本年度部門基本支出、項目支出，以及對下級政府的轉移性支出；

2. the basic expenses and project costs necessary for departments for the current year by reference to the budgetary expenditures arranged for the same period of the previous year, as well as the transfer payments disbursed to governments at lower levels; and

（三）法律規定必須履行支付義務的支出，以及用於自然災害等突發事件處理的支出。

3. the expenditures that must be paid as provided by law, and the expenditures that are used for coping with natural disasters and other emergencies.

根據前款規定安排支出的情況，應當在預算草案的報告中作出說明。

The expenditures arranged according to the preceding paragraph shall be stated in the report on draft budgets.

預算經本級人民代表大會批準後，按照批準的預算執行。

The budgets shall be implemented according to the budgets approved by the people's congresses at corresponding levels.

第五十五條   預算收入征收部門和單位，必須依照法律、行政法規的規定，及時、足額征收應征的預算收入。不得違反法律、行政法規規定，多征、提前征收或者減征、免征、緩征應征的預算收入，不得截留、占用或者挪用預算收入。

Article 55 The departments and units responsible for collecting budgetary revenues must, in accordance with the provisions of the laws or administrative rules and regulations, collect in time and in full amount the budgetary revenues that ought to be collected. It is not allowed to excessively collect, levy in advance, reduce, exempt or postpone the collection of the budgetary revenues that ought to be collected, nor to intercept, detain or misappropriate the budgetary revenues.

各級政府不得向預算收入征收部門和單位下達收入指標。

The governments at various levels shall not assign revenue indexes to departments and units collecting budgetary revenues.

第五十六條   政府的全部收入應當上繳國家金庫（以下簡稱國庫），任何部門、單位和個人不得截留、占用、挪用或者拖欠。

Article 56 All government revenues shall be turned over to the State Treasury (hereinafter referred to as the "Treasury"), and no department, unit or individual can intercept, detain, misappropriate or default such revenues.

對於法律有明確規定或者經國務院批準的特定專用資金，可以依照國務院的規定設立財政專戶。

For the special funds expressly provided by the law or approved by the State Council, special financial accounts can be set up in accordance with the provisions of the State Council.

第五十七條   各級政府財政部門必須依照法律、行政法規和國務院財政部門的規定，及時、足額地撥付預算支出資金，加強對預算支出的管理和監督。

Article 57 The financial departments of the governments at various levels must, in accordance with the laws, administrative rules and regulations and the provisions of the financial department under the State Council, allocate in time and in full amount the funds for budgetary expenditures and strengthen the management of and supervision over the budgetary expenditures.

各級政府、各部門、各單位的支出必須按照預算執行，不得虛假列支。

The expenditures of governments at all levels and all departments and units must be disbursed in accordance with the budget and shall not be disbursed under false pretenses.

各級政府、各部門、各單位應當對預算支出情況開展績效評價。

The governments at various levels and all departments and units shall carry out performance evaluation of the budgetary expenditures.

第五十八條   各級預算的收入和支出實行收付實現制。

Article 58 The revenues and expenditures of budgets at various levels shall be accounted for on a cash basis.

特定事項按照國務院的規定實行權責發生制的有關情況,應當向本級人民代表大會常務委員會報告。

Information about specific matters subject to the accrual -basis accounting according to provisions of the State Council shall be reported to the standing committees of the people's congresses at the corresponding levels.

第五十九條   縣級以上各級預算必須設立國庫；具備條件的鄉、民族鄉、鎮也應當設立國庫。

Article 59 The Treasury must be established in any budget at or above the county level; it shall also be established for any township, nationality township or town where conditions permit.

中央國庫業務由中國人民銀行經理，地方國庫業務依照國務院的有關規定辦理。

The business of the Central Treasury shall be managed by the People's Bank of China and the business of the local Treasuries shall be managed in accordance with the relevant provisions of the State Council.

各級國庫應當按照國家有關規定，及時準確地辦理預算收入的收納、劃分、留解、退付和預算支出的撥付。

The Treasuries at various levels shall, in accordance with the relevant provisions of the State, manage promptly and accurately the collection, allocation, retainment and turnover, and refund of the budgetary revenues, and the appropriation of the budgetary expenditures.

各級國庫庫款的支配權屬於本級政府財政部門。除法律、行政法規另有規定外，未經本級政府財政部門同意，任何部門、單位和個人都無權凍結、動用國庫庫款或者以其他方式支配已入國庫的庫款。

The power to dispose of the funds of the Treasuries at various levels is vested in the financial departments under the governments at the corresponding levels. Except as otherwise provided by the laws or administrative rules and regulations, no departments, units or individuals shall, without the authorization of the financial departments of the governments at the corresponding levels, have the right to freeze or draw on any funds from the Treasuries or otherwise dispose of any funds already put in the Treasuries.

各級政府應當加強對本級國庫的管理和監督，按照國務院的規定完善國庫現金管理，合理調節國庫資金餘額。

The governments at all levels shall strengthen the management of and supervision over the Treasuries at the corresponding levels, improve the Treasury cash management in accordance with the provisions of the State Council, and rationally regulate the balance of Treasury funds.

第六十條   已經繳入國庫的資金，依照法律、行政法規的規定或者國務院的決定需要退付的，各級政府財政部門或者其授權的機構應當及時辦理退付。按照規定應當由財政支出安排的事項，不得用退庫處理。

Article 60 Where the funds already put in the Treasuries need to be returned in accordance with the provisions of the laws or administrative regulations or the decisions of the State Council, the financial departments under the governments at various levels or the organs authorized thereby shall promptly handle the refund procedures. Refund shall not be used for matters which should be arranged by treasury expenditure pursuant to the provisions.

第六十一條   國家實行國庫集中收繳和集中支付制度，對政府全部收入和支出實行國庫集中收付管理。

Article 61 The State applies the system of centralized collection and payment of the State Treasury, and exercises the administration of centralized collection and payment of the State Treasury over all its revenues and expenditures.

第六十二條   各級政府應當加強對預算執行的領導，支持政府財政、稅務、海關等預算收入的征收部門依法組織預算收入，支持政府財政部門嚴格管理預算支出。

Article 62 The governments at various levels shall strengthen the leadership over the budget implementation, support the budgetary-revenue collecting departments such as the financial departments, taxation and customs authorities to arrange budgetary revenues according to law and support the financial departments to strictly manage budgetary expenditures.

財政、稅務、海關等部門在預算執行中，應當加強對預算執行的分析；發現問題時應當及時建議本級政府采取措施予以解決。

The financial departments, taxation and customs authorities shall in the course of budget implementation strengthen the analysis of the budget implementation and shall, whenever discovering any problems, promptly suggest that the governments at the corresponding levels adopt measures to settle them.

第六十三條   各部門、各單位應當加強對預算收入和支出的管理，不得截留或者動用應當上繳的預算收入，不得擅自改變預算支出的用途。

Article 63 All departments or units shall strengthen the management of the budgetary revenues and expenditures, and may not intercept or draw on the budgetary revenues which ought to be turned over, nor arbitrarily change the usage of budgetary expenditures.

第六十四條   各級預算預備費的動用方案，由本級政府財政部門提出，報本級政府決定。

Article 64 The plan to draw on the budget reserve funds 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.

第六十五條   各級預算周轉金由本級政府財政部門管理，不得挪作他用。

Article 65 The budgetary circulating funds at various levels shall be managed by the financial departments under the governments at the corresponding levels, and may not be used for other purposes.

第六十六條   各級一般公共預算年度執行中有超收收入的，只能用於沖減赤字或者補充預算穩定調節基金。

Article 66 Where there is any excess revenue in the annual implementation of general public budgets at various levels, such excess revenue can only be used to offset deficit or supplement the budget stabilization funds.

各級一般公共預算的結餘資金，應當補充預算穩定調節基金。

The remaining funds under the general public budgets at various levels shall be added to the budget stabilization funds.

省、自治區、直轄市一般公共預算年度執行中出現短收，通過調入預算穩定調節基金、減少支出等方式仍不能實現收支平衡的，省、自治區、直轄市政府報本級人民代表大會或者其常務委員會批準，可以增列赤字，報國務院財政部門備案，並應當在下一年度預算中予以彌補。

Where there is any deficient revenue in the annual implementation of general public budgets of provinces, autonomous regions and municipalities directly under the Central Government and it cannot make ends meet through investing budget stabilization funds, reducing expenditures and other methods, the governments of provinces, autonomous regions and municipalities directly under the Central Government, after reporting to and approved by people's congresses at corresponding levels or their standing committees, may add such deficiency to deficit, report to financial department under the State Council for the record, and make up such deficiency in the budget of next year.

第七章 預算調整

Chapter 7 Budget Adjustment

第六十七條   經全國人民代表大會批準的中央預算和經地方各級人民代表大會批準的地方各級預算，在執行中出現下列情況之一的，應當進行預算調整：

Article 67 Where any of the following situations occur in the implementation of the central budget already approved by the National People 's Congress or of the local budgets at various levels already approved by the local people's congresses at the corresponding levels, budget adjustment shall be made:

（一）需要增加或者減少預算總支出的；

1. the total budgetary expenditures need to be increased or decreased;

（二）需要調入預算穩定調節基金的；

2. investing budget stabilization funds is required;

（三）需要調減預算安排的重點支出數額的；

3. the amount of key expenditures that have been arranged in the budgets needs to be decreased; and

（四）需要增加舉借債務數額的。

(IV) the debts to be borrowed need to be increased.

第六十八條   在預算執行中，各級政府一般不制定新的增加財政收入或者支出的政策和措施，也不制定減少財政收入的政策和措施；必須作出並需要進行預算調整的，應當在預算調整方案中作出安排。

Article 68 In the course of budget implementation, the governments at various levels generally neither formulate new policies and measures for increasing fiscal revenues or expenditures nor formulate policies and measures for reducing fiscal revenues; where the budget adjustment is indispensable and must be made, arrangements shall be made in the budget adjustment plans.

第六十九條   在預算執行中，各級政府對於必須進行的預算調整，應當編制預算調整方案。預算調整方案應當說明預算調整的理由、項目和數額。

Article 69 In the course of budget implementation, the governments at various levels shall, with regard to indispensable budget adjustments, work out plans for budget adjustments. The budget adjustment plans shall state the reasons for budget adjustments and items and amounts involved.

在預算執行中，由於發生自然災害等突發事件，必須及時增加預算支出的，應當先動支預備費；預備費不足支出的，各級政府可以先安排支出，屬於預算調整的，列入預算調整方案。

In the course of budget implementation, if the budgetary expenditures must be increased due to occurrence of natural disasters and other emergencies, the reserve funds shall be disbursed first; if the reserve funds are inadequate to cover the expenditures, the governments at various levels may first arrange expenditures and then include those belonging to budget adjustments into the budget adjustment plans.

國務院財政部門應當在全國人民代表大會常務委員會舉行會議審查和批準預算調整方案的三十日前，將預算調整初步方案送交全國人民代表大會財政經濟委員會進行初步審查。

Financial department under the State Council shall, 30 days before the Standing Committee of the National People 's Congress holds meetings to review and approve the budget adjustment plans, send the preliminary budget adjustment plans to the Financial and Economic Committee of the National People's Congress for preliminary examination.

省、自治區、直轄市政府財政部門應當在本級人民代表大會常務委員會舉行會議審查和批準預算調整方案的三十日前，將預算調整初步方案送交本級人民代表大會有關專門委員會進行初步審查。

The financial departments under the governments of provinces, autonomous regions and municipalities directly under the Central Government shall, 30 days before the standing committees of the people's congresses at the corresponding levels hold meetings to review and approve the budget adjustment plans, send the preliminary budget adjustment plans to the relevant special committees of the people's congresses at corresponding levels for preliminary examination.

設區的市、自治州政府財政部門應當在本級人民代表大會常務委員會舉行會議審查和批準預算調整方案的三十日前，將預算調整初步方案送交本級人民代表大會有關專門委員會進行初步審查，或者送交本級人民代表大會常務委員會有關工作機構征求意見。

The financial departments under the governments of cities divided into districts and autonomous prefectures shall, 30 days before the standing committees of the people's congresses at the corresponding levels hold meetings to review and approve the budget adjustment plans, send the preliminary budget adjustment plans to the relevant special committees of the people's congresses at corresponding levels for preliminary examination or to the relevant working organs of the standing committees of the people's congresses at corresponding levels for advice.

縣、自治縣、不設區的市、市轄區政府財政部門應當在本級人民代表大會常務委員會舉行會議審查和批準預算調整方案的三十日前，將預算調整初步方案送交本級人民代表大會常務委員會有關工作機構征求意見。

The financial departments under the governments of counties, autonomous counties, cities not divided into districts and municipal districts shall, 30 days before the standing committees of the people's congresses at the corresponding levels hold meetings to review and approve the budget adjustment plans, send the preliminary budget adjustment plans to the relevant working organs of the standing committees of the people's congresses at the corresponding levels for advice.

中央預算的調整方案應當提請全國人民代表大會常務委員會審查和批準。縣級以上地方各級預算的調整方案應當提請本級人民代表大會常務委員會審查和批準；鄉、民族鄉、鎮預算的調整方案應當提請本級人民代表大會審查和批準。未經批準，不得調整預算。

Adjustment plans of the central budget shall be referred to the Standing Committee of the National People's Congress for review and approval. Adjustment plans of budgets at or above the county level shall be referred to the standing committees of people's congresses at corresponding levels for examination and approval; Adjustment plans of budgets of townships, nationality townships and towns shall be referred to the people's congresses at corresponding levels for examination and approval. No budget adjustment shall be made without due approval.

第七十條   經批準的預算調整方案，各級政府應當嚴格執行。未經本法第六十九條規定的程序，各級政府不得作出預算調整的決定。

Article 70 The governments at various levels shall strictly implement the approved budget adjustment plans. The governments at various levels shall not make decisions on budget adjustments without going through procedures as provided in Article 69 hereof.

對違反前款規定作出的決定，本級人民代表大會、本級人民代表大會常務委員會或者上級政府應當責令其改變或者撤銷。

In case a decision is made in violation of the provisions of the preceding paragraph, the people 's congress or the standing committee of the people's congress at the corresponding level or the governments at higher levels shall order a change or annulment of the decision.

第七十一條   在預算執行中，地方各級政府因上級政府增加不需要本級政府提供配套資金的專項轉移支付而引起的預算支出變化，不屬於預算調整。

Article 71 In the course of budget implementation, for changes in budgetary expenditures of local governments at various levels arising from increase in special transfer payments by governments at higher levels that requires no provision of supporting funds by governments at the corresponding levels, they shall not be regarded as budget adjustments.

接受增加專項轉移支付的縣級以上地方各級政府應當向本級人民代表大會常務委員會報告有關情況；接受增加專項轉移支付的鄉、民族鄉、鎮政府應當向本級人民代表大會報告有關情況。

The local governments at or above the county level that have accepted increase in special transfer payments shall report the relevant situations to the standing committees of the people's congresses at the corresponding levels; the governments of townships, nationality townships and towns that have accepted the increase in special transfer payments shall report the relevant situations to the people's congresses at the corresponding levels.

第七十二條   各部門、各單位的預算支出應當按照預算科目執行。嚴格控制不同預算科目、預算級次或者項目間的預算資金的調劑，確需調劑使用的，按照國務院財政部門的規定辦理。

Article 72 The budgetary expenditures of a department or unit shall be implemented according to the budget items. Strictly control transfer of budgetary funds under different budget items, budget levels or projects. Any necessary transfer must be handled in accordance with the provisions of financial department under the State Council.

第七十三條   地方各級預算的調整方案經批準後，由本級政府報上一級政府備案。

Article 73 After the local budget adjustment plan 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 決 算

Chapter 8 Final Settlement

第七十四條   決算草案由各級政府、各部門、各單位，在每一預算年度終了後按照國務院規定的時間編制。

Article 74 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.

編制決算草案的具體事項，由國務院財政部門部署。

The required matters concerning the compilation of the draft final accounts shall be arranged by the department of finance under the State Council.

第七十五條   編制決算草案，必須符合法律、行政法規，做到收支真實、數額準確、內容完整、報送及時。

Article 75 The compilation of the draft final accounts must conform to the laws and administrative regulations and ensure the authenticity in revenues and expenditures, the accuracy in amounts, the completeness of the contents and the prompt submission.

決算草案應當與預算相對應，按預算數、調整預算數、決算數分別列出。一般公共預算支出應當按其功能分類編列到項，按其經濟性質分類編列到款。

The draft final accounts shall be correspond to the budget, and listed separately according to the budget amount, adjusted amount and final amount. The expenditures of general public budgets shall be detailed to item when classified according to their functions, or be detailed to sub-type when classified according to their economic natures.

第七十六條   各部門對所屬各單位的決算草案，應當審核並匯總編制本部門的決算草案，在規定的期限內報本級政府財政部門審核。

Article 76 A department shall examine, verify and totalize the draft final accounts of all units subordinate to it and then compile draft final accounts of its own and shall, within the prescribed time limit, submit such draft to the financial department of the government at the corresponding level for examination and verification.

各級政府財政部門對本級各部門決算草案審核後發現有不符合法律、行政法規規定的，有權予以糾正。

The financial department of a government at any level shall, in examining and verifying the draft final accounts of all departments at the corresponding level, have the power to correct any inconformity with the provisions of the laws and administrative rules and regulations.

第七十七條   國務院財政部門編制中央決算草案，經國務院審計部門審計後，報國務院審定，由國務院提請全國人民代表大會常務委員會審查和批準。

Article 77 The financial department under the State Council shall compile the draft of the central final accounts, and submit the draft audited by audit department of the State Council to the State Council for examination and decision, and then the State Council shall submit the same to the Standing Committee of the National People's Congress for examination and approval.

縣級以上地方各級政府財政部門編制本級決算草案，經本級政府審計部門審計後，報本級政府審定，由本級政府提請本級人民代表大會常務委員會審查和批準。

The financial departments under local governments at or above the county level shall compile the draft final accounts at the corresponding levels and submit the draft final accounts audited by audit departments of governments at the corresponding levels to the governments at the corresponding levels for examination and decision, and then the governments at the corresponding levels shall submit the same to the standing committees of the people's congresses at the corresponding levels for examination and approval.

鄉、民族鄉、鎮政府編制本級決算草案，提請本級人民代表大會審查和批準。

The government of a township, nationality township or town shall compile the draft final accounts at its own level and submit the draft to the people's congress at that level for examination and approval.

第七十八條   國務院財政部門應當在全國人民代表大會常務委員會舉行會議審查和批準中央決算草案的三十日前，將上一年度中央決算草案提交全國人民代表大會財政經濟委員會進行初步審查。

Article 78 Financial department under the State Council shall, 30 days before the Standing Committee of the National People 's Congress holds meeting to review and approve the draft of the central final accounts, send the draft of the central final accounts for the previous year to the Financial and Economic Committee of the National People's Congress for preliminary examination.

省、自治區、直轄市政府財政部門應當在本級人民代表大會常務委員會舉行會議審查和批準本級決算草案的三十日前，將上一年度本級決算草案提交本級人民代表大會有關專門委員會進行初步審查。

The financial departments under the governments of provinces, autonomous regions and municipalities directly under the Central Government shall, 30 days before the standing committees of the people's congresses at the corresponding levels hold meetings to review and approve the draft final accounts at the corresponding levels, send the draft final accounts at the corresponding levels for the previous year to the relevant special committees of the people's congresses at corresponding levels for preliminary examination.

設區的市、自治州政府財政部門應當在本級人民代表大會常務委員會舉行會議審查和批準本級決算草案的三十日前，將上一年度本級決算草案提交本級人民代表大會有關專門委員會進行初步審查，或者送交本級人民代表大會常務委員會有關工作機構征求意見。

The financial departments under the governments of cities divided into districts and autonomous prefectures shall, 30 days before the standing committees of the people's congresses at the corresponding levels hold meetings to review and approve the draft final accounts at the corresponding levels, send the draft final accounts at the corresponding levels for the previous year to the relevant special committees of the people's congresses at corresponding levels for preliminary examination or to the relevant working organs of the standing committees of the people's congresses at the corresponding levels for advice.

縣、自治縣、不設區的市、市轄區政府財政部門應當在本級人民代表大會常務委員會舉行會議審查和批準本級決算草案的三十日前，將上一年度本級決算草案送交本級人民代表大會常務委員會有關工作機構征求意見。

The financial departments under the governments of counties, autonomous counties, cities not divided into districts and municipal districts shall, 30 days before the standing committees of the people's congresses at the corresponding levels hold meetings to review and approve the draft final accounts at the corresponding levels, send the draft final accounts at the corresponding levels for the previous year to the relevant working organs of the standing committees of the people's congresses at the corresponding levels for advice.

全國人民代表大會財政經濟委員會和省、自治區、直轄市、設區的市、自治州人民代表大會有關專門委員會，向本級人民代表大會常務委員會提出關於本級決算草案的審查結果報告。

The Financial and Economic Committee of the National People 's Congress and the relevant special committees of people's congresses of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts and autonomous prefectures shall submit the examination result report on draft final accounts at the corresponding levels to the standing committees of the people's congresses at the corresponding levels.

第七十九條   縣級以上各級人民代表大會常務委員會和鄉、民族鄉、鎮人民代表大會對本級決算草案，重點審查下列內容：

Article 79 As for the draft final accounts at corresponding levels, the standing committees of people's congresses at or above the county level and the people's congresses of townships, nationality townships or towns shall focus on examining the following contents:

（一）預算收入情況；

1. information about the budgetary revenues;

（二）支出政策實施情況和重點支出、重大投資項目資金的使用及績效情況；

2. information about the implementation of policies on expenditures and about the use and performance of key expenditures and major investment project funds;

（三）結轉資金的使用情況；

(III) Use of carryover funds;

（四）資金結餘情況；

(IV) Funds balance;

（五）本級預算調整及執行情況；

5. information about the adjustment and implementation of budgets at the corresponding levels;

（六）財政轉移支付安排執行情況；

(VI) information about the implementation of arranged fiscal transfer payments;

（七）經批準舉借債務的規模、結構、使用、償還等情況；

(VII) the scale, structure, use, repayment and other information of debts approved to borrow;

（八）本級預算周轉金規模和使用情況；

(VIII) information about the scale and use of budgetary revolving funds at the corresponding levels;

（九）本級預備費使用情況；

(IX) information about the reserve funds at the corresponding levels;

（十）超收收入安排情況，預算穩定調節基金的規模和使用情況；

(X) information about the arrangements of excess revenues and about the scale and use of budget stabilization funds;

（十一）本級人民代表大會批準的預算決議落實情況；

11. information about the implementation of budget resolutions approved at the people's congresses at corresponding levels; and

（十二）其他與決算有關的重要情況。

(XII) other important information relevant to the final accounts.

縣級以上各級人民代表大會常務委員會應當結合本級政府提出的上一年度預算執行和其他財政收支的審計工作報告，對本級決算草案進行審查。

The standing committees of the people's congresses at or above the county level shall review the draft final accounts at corresponding levels in combination with the implementation of budgets for the previous year as proposed by the governments at corresponding levels and the audit reports on other fiscal revenues and expenditures.

第八十條   各級決算經批準後，財政部門應當在二十日內向本級各部門批複決算。各部門應當在接到本級政府財政部門批複的本部門決算後十五日內向所屬單位批複決算。

Article 80 After the final accounts of the government at any level have been approved, the relevant financial department shall give an official written reply concerning the final accounts to all departments at the corresponding level within 20 days. All the departments shall give an official reply concerning the final accounts to their subordinate entities within 15 days after they receive the official reply concerning the final accounts given by the financial department of the government at the corresponding level.

第八十一條   地方各級政府應當將經批準的決算及下一級政府上報備案的決算匯總，報上一級政府備案。

Article 81 A local government at any level shall summarize its approved final accounts and the final accounts submitted by the government at the next lower level for the record, which shall be submitted to the government at the next higher level for the record.

縣級以上各級政府應當將下一級政府報送備案的決算匯總後，報本級人民代表大會常務委員會備案。

Any government at or above the county level shall summarize the summarization of the final accounts submitted by the government at the next lower level for the record, and submit the same to the standing committee of the people's congress at the corresponding level for the record.

第八十二條   國務院和縣級以上地方各級政府對下一級政府依照本法第八十一條規定報送備案的決算，認為有同法律、行政法規相抵觸或者有其他不適當之處，需要撤銷批準該項決算的決議的，應當提請本級人民代表大會常務委員會審議決定；經審議決定撤銷的，該下級人民代表大會常務委員會應當責成本級政府依照本法規定重新編制決算草案，提請本級人民代表大會常務委員會審查和批準。

Article 82 In case a government at or above the county level judges that the final accounts submitted for the record by a government at the next lower level in accordance with the provisions of Article 81 of this Law contravene the laws or administrative rules and regulations or contain other inappropriatenesses and the resolution approving the final accounts has to be cancelled, the State Council and the local government at or above the county level shall submit the matter to the standing committee of the people's congress at the corresponding level for deliberation and decision; if a decision is made on its cancellation after deliberation, the standing committee of the people's congress at the said next lower level shall instruct the government at the corresponding level to recompile the draft final accounts in accordance with the provisions of this Law, and then submit the draft to the standing committee of the people's congress at the corresponding level for examination and approval.

第九章 監 督

Chapter 9 Supervision

第八十三條   全國人民代表大會及其常務委員會對中央和地方預算、決算進行監督。

Article 83 The National People 's Congress and its Standing Committee exercise supervision over the central and local budgets and final accounts.

縣級以上地方各級人民代表大會及其常務委員會對本級和下級預算、決算進行監督。

A local people's congress at or above the county level and its standing committee exercise supervision over the budget and final accounts at the corresponding and lower levels.

鄉、民族鄉、鎮人民代表大會對本級預算、決算進行監督。

The people 's congress of a township, nationality township or town exercises supervision over the budget and final accounts of the government at the corresponding level.

第八十四條   各級人民代表大會和縣級以上各級人民代表大會常務委員會有權就預算、決算中的重大事項或者特定問題組織調查，有關的政府、部門、單位和個人應當如實反映情況和提供必要的材料。

Article 84 A people 's congress at any level and the standing committee of the people's congress at or above the county level have the power to conduct investigations of major issues or specific questions concerning the budget or final accounts; governments, departments, units or individuals concerned shall truthfully report the situations and provide the necessary materials.

第八十五條   各級人民代表大會和縣級以上各級人民代表大會常務委員會舉行會議時，人民代表大會代表或者常務委員會組成人員，依照法律規定程序就預算、決算中的有關問題提出詢問或者質詢，受詢問或者受質詢的有關的政府或者財政部門必須及時給予答複。

Article 85 When the people's congresses at various levels and the standing committees of the people's congresses at or above the county level are in session, deputies to the people's congresses or members of the standing committees may, in accordance with the procedures prescribed by law, raise questions or address inquiries concerning the budgets or final accounts to the relevant governments or financial departments, which must promptly answer the questions or inquiries.

第八十六條   國務院和縣級以上地方各級政府應當在每年六月至九月期間向本級人民代表大會常務委員會報告預算執行情況。

Article 86 The State Council and the local governments at or above the county level shall, during the period of June through September of each year, make reports on the budget implementation to the standing committees of the people's congresses at the corresponding levels.

第八十七條   各級政府監督下級政府的預算執行；下級政府應當定期向上一級政府報告預算執行情況。

Article 87 A government at any level shall supervise the budget implementation by the governments at lower levels; A government at lower levels shall regularly make reports on the budget implementation to the government at the next higher level.

第八十八條   各級政府財政部門負責監督本級各部門及其所屬各單位預算管理有關工作，並向本級政府和上一級政府財政部門報告預算執行情況。

Article 88 The financial department of a government at any level shall be responsible for supervision of the budget management of all departments at the corresponding level and their subordinate units, and shall make reports on the budget implementation to the government at the corresponding level and the financial department of the government at the next higher level.

第八十九條   縣級以上政府審計部門依法對預算執行、決算實行審計監督。

Article 89 The audit department of a government at or above the county level shall exercise auditing supervision over the budget implementation and final accounts in accordance with the law.

對預算執行和其他財政收支的審計工作報告應當向社會公開。

The audit report on the budget implementation and other financial revenues and expenditures shall be open to the society.

第九十條   政府各部門負責監督檢查所屬各單位的預算執行，及時向本級政府財政部門反映本部門預算執行情況，依法糾正違反預算的行為。

Article 90 All government departments shall supervise and inspect the budget implementation by all subordinate units, inform the financial departments of the governments at the corresponding levels of their budget implementation, and correct the acts in violation of budgets in accordance with the law.

第九十一條   公民、法人或者其他組織發現有違反本法的行為，可以依法向有關國家機關進行檢舉、控告。

Article 91 Any citizen, legal person or other organization may inform the relevant State organs of any act in violation hereof he or it discovers, or accuse the relevant actor according to law.

接受檢舉、控告的國家機關應當依法進行處理，並為檢舉人、控告人保密。任何單位或者個人不得壓制和打擊報複檢舉人、控告人。

The State organ accepting the information or accusation shall handle the case in accordance with the law, and shall keep the informant or accuser confidential. No unit or individual may suppress or retaliate the informant or accuser.

第十章 法律責任

Chapter 10 Legal Liabilities

第九十二條   各級政府及有關部門有下列行為之一的，責令改正，對負有直接責任的主管人員和其他直接責任人員追究行政責任：

Article 92 Any government at any level or any relevant department committing any of the following acts shall be ordered to make correction, and the persons directly in charge and other persons directly responsible shall be held for administrative responsibility:

（一）未依照本法規定，編制、報送預算草案、預算調整方案、決算草案和部門預算、決算以及批複預算、決算的；

1. failing to prepare and submit the draft budget, budget adjustment plan, draft final accounts, and departmental budget and final accounts, or give an official reply to budget and final accounts pursuant hereto;

（二）違反本法規定，進行預算調整的；

2. adjusting the budget in violation hereof;

（三）未依照本法規定對有關預算事項進行公開和說明的;

(III) failing to announce and explain the matters concerning the budget pursuant hereto;

（四）違反規定設立政府性基金項目和其他財政收入項目的；

(IV) establishing the governmental fund items and other fiscal revenue items in violation of the provisions;

（五）違反法律、法規規定使用預算預備費、預算周轉金、預算穩定調節基金、超收收入的；

(V) using the budget reserve funds, budget circulating funds, budget stabilization funds and excess revenue in violation of laws and regulations; and

（六）違反本法規定開設財政專戶的。

(VI) opening special financial account in violation hereof.

第九十三條   各級政府及有關部門、單位有下列行為之一的，責令改正，對負有直接責任的主管人員和其他直接責任人員依法給予降級、撤職、開除的處分：

Article 93 Any government at any level or any relevant department or unit committing any of the following acts shall be ordered to make correction, and the persons directly in charge and other persons directly responsible shall be demoted, dismissed or fired:

（一）未將所有政府收入和支出列入預算或者虛列收入和支出的；

1. failing to include all the governmental revenues and expenditures in the budget or misstating the revenues or expenditures;

（二）違反法律、行政法規的規定，多征、提前征收或者減征、免征、緩征應征預算收入的；

2. carrying out over collection or early collection of, grant reduction of, or exemption from collection of, or postpone the collection of, budgetary revenues that ought to be collected, in violation of the provisions of the laws or administrative regulations;

（三）截留、占用、挪用或者拖欠應當上繳國庫的預算收入的；

(III) intercepting, detaining, misappropriating or defaulting the budget revenues that ought to be turned over to the Treasury;

（四）違反本法規定，改變預算支出用途的；

(IV) changing the usage of budgetary outlays in violation hereof;

（五）擅自改變上級政府專項轉移支付資金用途的；

(V) arbitrarily changing the usage of special transfer payment funds of the government at higher level;

（六）違反本法規定撥付預算支出資金，辦理預算收入收納、劃分、留解、退付，或者違反本法規定凍結、動用國庫庫款或者以其他方式支配已入國庫庫款的。

(VI) appropriating the funds for budgetary outlays or managing the collection, allocation, retainment and turnover, and refund of the budgetary revenues in violation hereof, or freezing or drawing on the treasury reserve, or otherwise disposing of the funds already put in the Treasuries in violation hereof.

第九十四條   各級政府、各部門、各單位違反本法規定舉借債務或者為他人債務提供擔保，或者挪用重點支出資金，或者在預算之外及超預算標準建設樓堂館所的，責令改正，對負有直接責任的主管人員和其他直接責任人員給予撤職、開除的處分。

Article 94 Any government at any level or any department or unit borrowing debts to provide guarantee for the debts of others, misappropriating the funds for major expenditures, or constructing any government building with the expenditures incurred uncovered in the budget or exceeding the budget, in violation hereof, shall be ordered to make correction, and the persons directly in charge and other persons directly responsible shall be demoted, dismissed or fired.

第九十五條   各級政府有關部門、單位及其工作人員有下列行為之一的，責令改正，追回騙取、使用的資金，有違法所得的沒收違法所得，對單位給予警告或者通報批評；對負有直接責任的主管人員和其他直接責任人員依法給予處分：

Article 95 Any relevant department or unit or staff thereof of any government at any level committing any of the following acts shall be ordered to make correction, return the funds it gains by cheating or uses, and have the illegal gains confiscated, if any; the unit concerned shall be given a warning or a notice of criticism; and the persons directly in charge and other persons directly responsible shall be given sanctions according to law:

（一）違反法律、法規的規定，改變預算收入上繳方式的；

1. changing the way whereby the budget revenue is turned over in violation of laws and regulations;

（二）以虛報、冒領等手段騙取預算資金的；

2. gaining the budget funds by means of misstatement, impersonation or otherwise;

（三）違反規定擴大開支範圍、提高開支標準的；

(III) expanding the expenditure range or raising the expenditure standards in violation of the relevant provisions;

（四）其他違反財政管理規定的行為。

4. Any other act in violation of the provisions on fiscal administration.

第九十六條   本法第九十二條、第九十三條、第九十四條、第九十五條所列違法行為，其他法律對其處理、處罰另有規定的，依照其規定。

Article 96 Where other laws stipulate otherwise on handling or punishment for an illegal act stipulated in Article 92, Article 93, Article 94 or Article 95, such provisions shall prevail.

違反本法規定，構成犯罪的，依法追究刑事責任。

Where a violation of the provisions of this Law constitutes a criminal offence, criminal liability shall be pursued in accordance with the law.

第十一章 附 則

Chapter 11 Supplementary Provisions

第九十七條   各級政府財政部門應當按年度編制以權責發生制為基礎的政府綜合財務報告，報告政府整體財務狀況、運行情況和財政中長期可持續性，報本級人民代表大會常務委員會備案。

Article 97 The financial departments of governments at all levels shall prepare an annual consolidated financial report of the governments on an accrual basis to report the overall financial position, operation and medium and long-term fiscal sustainability of the governments, which shall be reported to the standing committees of the people's congresses at the corresponding levels for the record.

第九十八條   國務院根據本法制定實施條例。

Article 98 The State Council shall, in accordance with this Law, formulate rules for its implementation.

第九十九條   民族自治地方的預算管理，依照民族區域自治法的有關規定執行；民族區域自治法沒有規定的，依照本法和國務院的有關規定執行。

Article 99 The management of budgets in the national autonomous areas shall comply with the relevant provisions of the Law on Regional National Autonomy; In the absence of such stipulations in the Law on Regional National Autonomy, the relevant provisions of this Law and relevant regulations of the State Council shall apply.

第一百條   省、自治區、直轄市人民代表大會或者其常務委員會根據本法，可以制定有關預算審查監督的決定或者地方性法規。

Article 100 The people's congresses or their standing committees of the provinces, autonomous regions and municipalities directly under the Central Government may, according to this Law, formulate decisions on budget examination and supervision or local regulations.

第一百零一條   本法自1995年1月1日起施行。1991年10月21日國務院發布的《國家預算管理條例》同時廢止。

Article 101 This Law shall go into effect as of January 1, 1995. The Regulations on the Control of State Budget promulgated by the State Council on October 21, 1991 shall be repealed simultaneously.