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.

地方各级总预算由本级政府预算（以下简称本级预算）和汇总的下一级总预算组成；

A local general budget at any level consists of the budget of the government at the corresponding level (hereinafter referred to as budget at the corresponding level) and the totalized general budget at the next lower level.

下一级只有本级预算的，下一级总预算即指下一级的本级预算。

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.

没有下一级预算的，总预算即指本级预算。

In the absence of the budget at the next lower level, the general budget means the budget of the government at the corresponding level.

地方各级政府预算由本级各部门（含直属单位，下同）的预算组成。

The budget of a local government at any level consists of the budgets of the various departments at the corresponding level (including the units directly under them, similarly hereinafter).

地方各级政府预算包括下级政府向上级政府上解的收入数额和上级政府对下级政府返还或者给予补助的数额。

The budget of a local government at any level includes revenues turned over by the governments at lower levels and revenues refunded or subsidies granted by the governments at higher levels.

第六条各部门预算由本部门所属各单位预算组成。

Article 6 The budget of a department consists of the budgets of the units subordinated to it.

第七条单位预算是指列入部门预算的国家机关、社会团体和其他单位的收支预算。

Article 7 The budget of a unit refers to the budget for revenues and expenditures of a State organ, social organization or any other unit which is listed in the budget of a department.

第八条国家实行中央和地方分税制。

Article 8 The State practices a system of tax division between the central and local governments.

第九条经本级人民代表大会批准的预算，非经法定程序，不得改变。

Article 9 The budget approved by the people's congress at the corresponding level shall not be altered without going through the procedures prescribed by law.

第十条预算年度自公历一月一日起，至十二月三十一日止。

Article 10 A budgetary year shall begins on January 1 and end on December 31 on the Gregorian calendar.

第十一条预算收入和预算支出以人民币元为计算单位。

Article 11 The budgetary revenues and expenditures take Renminbi yuan as the calculating unit.

第二章预算管理职权

Chapter II Functions and Powers for Budget Management

第十二条全国人民代表大会审查中央和地方预算草案及中央和地方预算执行情况的报告；批准中央预算和中央预算执行情况的报告；改变或者撤销全国人民代表大会常务委员会关于预算、决算的不适当的决议。

Article 12 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.

全国人民代表大会常务委员会监督中央和地方预算的执行；审查和批准中央预算的调整方案；审查和批准中央决算；撤销国务院制定的同宪法、法律相抵触的关于预算、决算的行政法规、决定和命令；撤销省、自治区、直辖市人民代表大会及其常务委员会制定的同宪法、法律和行政法规相抵触的关于预算、决算的地方性法规和决议。

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 are found to be contravening 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 are found to be contravening the Constitution, laws or administrative rules and regulations.

第十三条县级以上地方各级人民代表大会审查本级总预算草案及本级总预算执行情况的报告；批准本级预算和本级预算执行情况的报告；改变或者撤销本级人民代表大会常务委员会关于预算、决算的不适当的决议；撤销本级政府关于预算、决算的不适当的决定和命令。

Article 13 A local people's congress at or above the county level shall examine the draft general budget at the corresponding level and the report on the implementation of the general budget, approve the budget and the report on its implementation at the corresponding level, alter 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.

县级以上地方各级人民代表大会常务委员会监督本级总预算的执行；审查和批准本级预算的调整方案；审查和批准本级政府决算（以下简称本级决算）；撤销本级政府和下一级人民代表大会及其常务委员会关于预算、决算的不适当的决定、命令和决议。

The standing committee of a local people's congress at or above the county level shall supervise the implementation of the general budget at the corresponding level, examine and approve the adjustment plan for the budget at the corresponding level, examine and approve the final accounts of the government at the corresponding level (hereinafter referred to as the final accounts at the corresponding level), and annul inappropriate decisions, orders and resolutions made by the government at the corresponding level or by the people's congress at the next lower level and its standing committee on budget or final accounts.

设立预算的乡、民族乡、镇的人民代表大会审查和批准本级预算和本级预算执行情况的报告；监督本级预算的执行；审查和批准本级预算的调整方案；审查和批准本级决算；撤销本级政府关于预算、决算的不适当的决定和命令。

The people's congress of a township, nationality township or town which has established budget shall examine and approve the budget at the corresponding level and the report on the implementation of the budget at the corresponding level, supervise the implementation of the budget at the corresponding level, examine and approve the adjustment plan for the budget at the corresponding level, examine and approve the final accounts at the corresponding level, and annul inappropriate decisions and orders made by the government at the corresponding level on budget or final accounts.

第十四条国务院编制中央预算、决算草案；向全国人民代表大会作关于中央和地方预算草案的报告；将省、自治区、直辖市政府报送备案的预算汇总后报全国人民代表大会常务委员会备案；组织中央和地方预算的执行；决定中央预算预备费的动用；编制中央预算调整方案；监督中央各部门和地方政府的预算执行；改变或者撤销中央各部门和地方政府关于预算、决算的不适当的决定、命令；向全国人民代表大会、全国人民代表大会常务委员会报告中央和地方预算的执行情况。

Article 14 The State Council shall compile the drafts of the central budget and final accounts, submit report to the National People's Congress on the drafts of central and local budgets, submit for the record to the Standing Committee of the National People's Congress reports on the totaled budgets submitted for the record by the governments at provinces, autonomous regions and municipalities directly under the Central Government, organize the implementation of the central and local budgets, make decisions to draw on reserve funds of the central budget, work out the adjustment plan for the central budget, supervise the implementation of the budgets of the departments of the Central Government and of the local governments, alter or annul inappropriate decisions and orders made by the departments of the Central Government or by the local governments on budgets or final accounts, and submit report to the National People's Congress or its Standing Committee on the implementation of the central and local budgets.

第十五条县级以上地方各级政府编制本级预算、决算草案；向本级人民代表大会作关于本级总预算草案的报告；将下一级政府报送备案的预算汇总后报本级人民代表大会常务委员会备案；组织本级总预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；监督本级各部门和下级政府的预算执行；改变或者撤销本级各部门和下级政府关于预算、决算的不适当的决定、命令；向本级人民代表大会、本级人民代表大会常务委员会报告本级总预算的执行情况。

Article 15 A local government at or above the county level shall compile 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, submit 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, organize the implementation of the general budget at the corresponding level, make decisions to draw on reserve funds of the budget at the corresponding level, work out the adjustment plan for the budget at the corresponding level, supervise the budget implementation by the departments at the corresponding level and by the government at the next lower level, alter or annul inappropriate decisions and orders made by the departments at the corresponding level and the government at the next lower level on budget or final accounts, and submit 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.

乡、民族乡、镇政府编制本级预算、决算草案；向本级人民代表大会作关于本级预算草案的报告；组织本级预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；向本级人民代表大会报告本级预算的执行情况。

The government of a township, nationality township or town shall compile the draft budget and draft final accounts at the corresponding levels, make report to the people's congress at the corresponding level on the draft budget, organize the implementation of the budget at the corresponding level, make decisions to draw on reserve funds of the budget at the corresponding level, work out the adjustment plan for the budget at the corresponding level, and submit report to the people's congress at the corresponding level on the implementation of the budget at the corresponding level.

第十六条国务院财政部门具体编制中央预算、决算草案；具体组织中央和地方预算的执行；提出中央预算预备费动用方案；具体编制中央预算的调整方案；定期向国务院报告中央和地方预算的执行情况。

Article 16 The finance 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.

地方各级政府财政部门具体编制本级预算、决算草案；具体组织本级总预算的执行；提出本级预算预备费动用方案；具体编制本级预算的调整方案；定期向本级政府和上一级政府财政部门报告本级总预算的执行情况。

The finance 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 finance department of the government at the next higher level on the implementation of the general budget at the corresponding level.

第十七条各部门编制本部门预算、决算草案；组织和监督本部门预算的执行；定期向本级政府财政部门报告预算的执行情况。

Article 17 Various departments shall 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 finance departments of the governments at the corresponding levels on their budget implementation.

第十八条各单位编制本单位预算、决算草案；按照国家规定上缴预算收入，安排预算支出，并接受国家有关部门的监督。

Article 18 Various units shall 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.

第三章预算收支范围

Chapter III Scope of Budgetary Revenues and Expenditures

第十九条预算由预算收入和预算支出组成。

Article 19 A budget consists of budgetary revenues and budgetary expenditures.

预算收入包括：

The budgetary revenues include:

（一）税收收入；

(1) tax receipts;

（二）依照规定应当上缴的国有资产收益；

(2) proceeds from the State-owned assets that should be turned over in accordance with relevant regulations;

（三）专项收入；

(3) receipts from special items; and

（四）其他收入。

(4) receipts from other sources.

预算支出包括：

The budgetary expenditures include:

（一）经济建设支出；

(1) expenditure for economic construction;

（二）教育、科学、文化、卫生、体育等事业发展支出；

(2) expenditure for the development of undertakings in education, science, culture, public health and physical culture;

（三）国家管理费用支出；

(3) the administrative expenditure of the State;

（四）国防支出；

(4) expenditure for national defense;

（五）各项补贴支出；

(5) expenditure for various subsidies; and

（六）其他支出。

(6) other expenditures.

第二十条预算收入划分为中央预算收入、地方预算收入、中央和地方预算共享收入。

Article 20 The budgetary revenues are divided into the central budgetary revenues, the local budgetary revenues and the budgetary revenues shared by the central and local governments.

预算支出划分为中央预算支出和地方预算支出。

The budgetary expenditures are divided into the central budgetary expenditures and the local budgetary expenditures.

第二十一条中央预算与地方预算有关收入和支出项目的划分、地方向中央上解收入、中央对地方返还或者给予补助的具体办法，由国务院规定，报全国人民代表大会常务委员会备案。

Article 21 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 refunding of revenues or the grant of subsidies 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.

第二十二条预算收入应当统筹安排使用；确需设立专用基金项目的，须经国务院批准。

Article 22 The budgetary revenues shall be used in a manner of overall consideration and arrangement. The establishment of any fund for a specific purpose, if necessary, shall be subject to the approval by the State Council.

第二十三条上级政府不得在预算之外调用下级政府预算的资金。下级政府不得挤占或者截留属于上级政府预算的资金。

Article 23 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.

第四章预算编制

Chapter IV Budget Compilation

第二十四条各级政府、各部门、各单位应当按照国务院规定的时间编制预算草案。

Article 24 The governments, departments and units at various levels shall compile their respective draft budgets within the period of time prescribed by the State Council.

第二十五条中央预算和地方各级政府预算，应当参考上一年预算执行情况和本年度收支预测进行编制。

Article 25 The central budget and the budgets of local governments at various levels shall be compiled with reference to the actual implementation of the budget of the previous year to the estimation of revenues and expenditures for the current year.

第二十六条中央预算和地方各级政府预算按照复式预算编制。

Article 26 The central budget and the budgets of local governments at various levels shall be compiled according to the dual budget system.

复式预算的编制办法和实施步骤，由国务院制定。

Measures for the compilation of the dual budget system and rules for the implementation thereof shall be formulated by the State Council.

第二十七条中央政府公共预算不列赤字。

Article 27 The public budget of the Central Government shall not contain deficit.

中央预算中必需的建设投资的部分资金，可以通过举借国内和国外债务等方式筹措，但是借债应当有合理的规模和结构。

Partial funds for construction investment indispensable to the central budget may be raised in form of domestic and foreign loans, provided that loans shall be in a rational scale and structure.

中央预算中对已经举借的债务还本付息所需的资金，依照前款规定办理。

The funds needed for the servicing of debts already raised in the central budget shall be managed in accordance with the provisions of the preceding paragraph.

第二十八条地方各级预算按照量入为出、收支平衡的原则编制，不列赤字。

Article 28 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.

除法律和国务院另有规定外，地方政府不得发行地方政府债券。

The local governments may not issue local government bonds, except as otherwise prescribed by laws or the State Council.

第二十九条各级预算收入的编制，应当与国民生产总值的增长率相适应。

Article 29 The compilation of the budgetary revenues at various levels shall be in keeping with the growth rate of the gross national product.

按照规定必须列入预算的收入，不得隐瞒、少列，也不得将上年的非正常收入作为编制预算收入的依据。

Revenues which must be listed in the budget in accordance with relevant regulations, may not be concealed or incompletely listed, and the abnormal receipts in the previous year may not be taken as the basis for the compilation of the budgetary revenues.

第三十条各级预算支出的编制，应当贯彻厉行节约、勤俭建国的方针。

Article 30 The guiding principle of practicing strict economy and building up the country through thrift and hard work shall be followed in compiling the budgetary expenditures at various levels.

各级预算支出的编制，应当统筹兼顾、确保重点，在保证政府公共支出合理需要的前提下，妥善安排其他各类预算支出。

The budgetary expenditures at various levels shall be compiled by making overall plans and taking all factors into consideration while securing priorities; and budgetary expenditures for various purposes shall be properly arranged under the precondition that the reasonable requirements of government public expenditures be secured.

第三十一条中央预算和有关地方政府预算中安排必要的资金，用于扶助经济不发达的民族自治地方、革命老根据地、边远、贫困地区发展经济文化建设事业。

Article 31 Necessary funds shall be arranged in the central and relevant local budgets to assist the developing areas such as areas of regional national autonomy, old revolutionary bases and outlying and poverty-stricken areas, in developing undertakings of economy and culture.

第三十二条各级政府预算应当按照本级政府预算支出额的百分之一至百分之三设置预备费，用于当年预算执行中的自然灾害救灾开支及其他难以预见的特殊开支。

Article 32 Reserve funds in government budgets at various levels shall be established at a ratio of 1% to 3% of the budgetary expenditures at the corresponding level for coping with the relief for natural calamities and other unexpected expenditures in the implementation of the current year's budgets.

第三十三条各级政府预算应当按照国务院的规定设置预算周转金。

Article 33 Budgetary circulating funds shall be established in government budgets at various levels as prescribed by the State Council.

第三十四条各级政府预算的上年结余，可以在下年用于上年结转项目的支出；

Article 34 The balance of the previous year's government budget at any level may be used in the next year for the expenditure of the previous year's carry-over projects;

有余额的，可以补充预算周转金；再有余额的，可以用于下年必需的预算支出。

any surplus thereof may be used as a supplement to the budgetary circulating funds; any further surplus may be used as budgetary expenditures essential to the next year.

第三十五条国务院应当及时下达关于编制下一年预算草案的指示。

Article 35 The State Council shall give timely instructions regarding the compilation of the next year's draft budgets.

编制预算草案的具体事项，由国务院财政部门部署。

The concrete matters relating to the compilation of draft budgets shall be arranged by the finance department under the State Council.

第三十六条省、自治区、直辖市政府应当按照国务院规定的时间，将本级总预算草案报国务院审核汇总。

Article 36 The governments of 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.

第三十七条国务院财政部门应当在每年全国人民代表大会会议举行的一个月前，将中央预算草案的主要内容提交全国人民代表大会财政经济委员会进行初步审查。

Article 37 The finance department under the State Council shall, one month before the annual session of the National People's Congress, submit the main contents of the draft central budget to the Financial and Economic Committee of the National People's Congress for preliminary examination.

省、自治区、直辖市、设区的市、自治州政府财政部门应当在本级人民代表大会会议举行的一个月前，将本级预算草案的主要内容提交本级人民代表大会有关的专门委员会或者根据本级人民代表大会常务委员会主任会议的决定提交本级人民代表大会常务委员会有关的工作委员会进行初步审查。

The finance departments under the governments of the provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts or autonomous prefectures shall, one month before the sessions of the people's congresses at the corresponding levels, submit the main contents of the draft budgets at the corresponding levels for preliminary examination to the relevant special committees of the people's congresses at the corresponding levels, or to the relevant working committees of the standing committees of the people's congresses at the corresponding levels in accordance with the decisions made by the councils of chairmen of the standing committees of the people's congresses at the corresponding levels.

县、自治县、不设区的市、市辖区政府财政部门应当在本级人民代表大会会议举行的一个月前，将本级预算草案的主要内容提交本级人民代表大会常务委员会进行初步审查。

The finance departments under the governments of the counties, autonomous counties, cities not divided into districts or municipal districts shall, one month before the sessions of the people's congresses at the corresponding levels, submit the main contents of the draft budgets at the corresponding levels for preliminary examination to the standing committees of the people's congresses at the corresponding levels.

第五章预算审查和批准

Chapter V Examination and Approval of Budgets

第三十八条国务院在全国人民代表大会举行会议时，向大会作关于中央和地方预算草案的报告。

Article 38 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.

地方各级政府在本级人民代表大会举行会议时，向大会作关于本级总预算草案的报告。

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.

第三十九条中央预算由全国人民代表大会审查和批准。

Article 39 The central budget shall be examined and approved by the National People's Congress.

地方各级政府预算由本级人民代表大会审查和批准。

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

第四十条乡、民族乡、镇政府应当及时将经本级人民代表大会批准的本级预算报上一级政府备案。

Article 40 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.

县级以上地方各级政府应当及时将经本级人民代表大会批准的本级预算及下一级政府报送备案的预算汇总，报上一级政府备案。

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.

县级以上地方各级政府将下一级政府依照前款规定报送备案的预算汇总后，报本级人民代表大会常务委员会备案。

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.

国务院将省、自治区、直辖市政府依照前款规定报送备案的预算汇总后，报全国人民代表大会常务委员会备案。

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.

第四十一条国务院和县级以上地方各级政府对下一级政府依照本法第四十条规定报送备案的预算，认为有同法律、行政法规相抵触或者有其他不适当之处，需要撤销批准预算的决议的，应当提请本级人民代表大会常务委员会审议决定。

Article 41 In case the State Council or a local government at or above the county level verifies that the budget submitted for the record by the government at the next lower level in accordance with the provisions of Article 40 of this Law, contravenes laws or administrative rules and regulations, or contains other inappropriateness, and that the resolution approving the budget has to be annulled, the said government shall submit the matter to the standing committee of the people's congress at the corresponding level for deliberation and decision.

第四十二条各级政府预算经本级人民代表大会批准后，本级政府财政部门应当及时向本级各部门批复预算。

Article 42 After the approval of the budgets of the governments at various levels by the people's congresses at the corresponding levels, the financial departments of the governments at the corresponding levels shall, without delay, give an official written reply regarding their budgets to the departments at the corresponding levels.

各部门应当及时向所属各单位批复预算。

The departments at various levels shall, without delay, give an official written reply regarding their budgets to their subordinate units.

第六章预算执行

Chapter VI Budget Implementation

第四十三条各级预算由本级政府组织执行，具体工作由本级政府财政部门负责。

Article 43 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.

第四十四条预算年度开始后，各级政府预算草案在本级人民代表大会批准前，本级政府可以先按照上一年同期的预算支出数额安排支出；

Article 44 After the beginning of a budgetary year and before the approval of the draft budgets of the governments at various levels by the people's congresses at the corresponding levels, the governments at the corresponding levels may first arrange their expenditures according to the amount of the budgetary expenditures in the corresponding period of the previous year.

预算经本级人民代表大会批准后，按照批准的预算执行。

Upon the approval of the respective budgets by the people's congresses at the corresponding levels, the approved budgets shall be implemented.

第四十五条预算收入征收部门，必须依照法律、行政法规的规定，及时、足额征收应征的预算收入。

Article 45 The departments 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,

不得违反法律、行政法规规定，擅自减征、免征或者缓征应征的预算收入，不得截留、占用或者挪用预算收入。

and may not, in violation of the provisions of the laws or administrative rules and regulations, carry out unauthorized reduction of, or exemption from collection of budgetary revenues that ought to be collected or postpone the collection thereof, and may not intercept, withhold or misappropriate the budgetary revenues.

第四十六条有预算收入上缴任务的部门和单位，必须依照法律、行政法规和国务院财政部门的规定，将应当上缴的预算资金及时、足额地上缴国家金库（以下简称国库），不得截留、占用、挪用或者拖欠。

Article 46 The departments or units which have the obligation to turn over budgetary revenues must, in accordance with the laws, administrative rules and regulations and the provisions of the financial department under the State Council, turn over in time and in full amount the budgetary funds that ought to be turned over to the State treasury (hereinafter referred to as the treasury), and may not intercept, withhold, misappropriate or default the turnover.

第四十七条各级政府财政部门必须依照法律、行政法规和国务院财政部门的规定，及时、足额地拨付预算支出资金，加强对预算支出的管理和监督。

Article 47 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.

各级政府、各部门、各单位的支出必须按照预算执行。

The expenditures of the governments, departments and units at various levels must comply with their respective budgets.

第四十八条县级以上各级预算必须设立国库；具备条件的乡、民族乡、镇也应当设立国库。

Article 48 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.

中央国库业务由中国人民银行经理，地方国库业务依照国务院的有关规定办理。

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.

各级国库必须按照国家有关规定，及时准确地办理预算收入的收纳、划分、留解和预算支出的拨付。

The treasuries at various levels must, in accordance with the relevant provisions of the State, manage promptly and accurately the collection, allocation, withholding and turnover of the budgetary revenues, and the appropriation of the budgetary expenditures.

各级国库库款的支配权属于本级政府财政部门。除法律、行政法规另有规定外，未经本级政府财政部门同意，任何部门、单位和个人都无权动用国库库款或者以其他方式支配已入国库的库款。

The power to dispose of the funds of the treasuries at various levels is vested in the financial departments of 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 draw on any funds from the treasuries or dispose in any other forms of the funds already put in the treasuries.

各级政府应当加强对本级国库的管理和监督。

The governments at various levels shall strengthen the management of and supervision over the treasuries at the corresponding levels.

第四十九条各级政府应当加强对预算执行的领导，支持政府财政、税务、海关等预算收入的征收部门依法组织预算收入，支持政府财政部门严格管理预算支出。

Article 49 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.

财政、税务、海关等部门在预算执行中，应当加强对预算执行的分析；发现问题时应当及时建议本级政府采取措施予以解决。

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.

第五十条各部门、各单位应当加强对预算收入和支出的管理，不得截留或者动用应当上缴的预算收入，也不得将不应当在预算内支出的款项转为预算内支出。

Article 50 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 may they treat any non-budgetary expenditures as budgetary expenditures.

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.

第五十四条各级政府对于必须进行的预算调整，应当编制预算调整方案。

Article 54 The governments at various levels shall, with regard to indispensable budget adjustments, work out plans for budget adjustments.

中央预算的调整方案必须提请全国人民代表大会常务委员会审查和批准。

The adjustment plan of the central budget must be submitted to the Standing Committee of the National People's Congress for examination and approval.

县级以上地方各级政府预算的调整方案必须提请本级人民代表大会常务委员会审查和批准；

The budget adjustment plans of the local governments at or above the county level must be submitted to the standing committees of the people's congresses at the corresponding levels for examination and approval.

乡、民族乡、镇政府预算的调整方案必须提请本级人民代表大会审查和批准。未经批准，不得调整预算。

The budget adjustment plans of the governments of townships, nationality townships or towns must be submitted to the people's congresses at the corresponding levels for examination and approval. No budget adjustment shall be made without due approval.

第五十五条未经批准调整预算，各级政府不得作出任何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决定。

Article 55 In case budget adjustments are not approved, the governments at various levels shall not make any decisions making total expenditures exceed total revenues in the original approved balanced budgets or making an increase of the debts to be borrowed as compared with the original approved budget.

对违反前款规定作出的决定，本级人民代表大会、本级人民代表大会常务委员会或者上级政府应当责令其改变或者撤销。

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.

第五十六条在预算执行中，因上级政府返还或者给予补助而引起的预算收支变化，不属于预算调整。

Article 56 Changes in budgetary revenues and expenditures caused by funds returned or subsidies granted by governments at higher levels in the course of budget implementation shall not be regarded as budget adjustments.

接受返还或者补助款项的县级以上地方各级政府应当向本级人民代表大会常务委员会报告有关情况；

The local governments at or above the county level shall, on receipt of returned funds or subsidies, report the relevant situations to the standing committees of the people's congresses at the corresponding levels.

接受返还或者补助款项的乡、民族乡、镇政府应当向本级人民代表大会报告有关情况。

The governments of townships, nationality townships or towns shall, on receipt of returned funds or subsidies, report the relevant situations to the people's congresses at the corresponding levels.

第五十七条各部门、各单位的预算支出应当按照预算科目执行。

Article 57 The budgetary expenditures of a department or unit shall be implemented according to the budget items.

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.

第六十一条各部门对所属各单位的决算草案，应当审核并汇总编制本部门的决算草案，在规定的期限内报本级政府财政部门审核。

Article 61 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.

各级政府财政部门对本级各部门决算草案审核后发现有不符合法律、行政法规规定的，有权予以纠正。

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 unconformity with the provisions of the laws and administrative rules and regulations.

第六十二条国务院财政部门编制中央决算草案，报国务院审定后，由国务院提请全国人民代表大会常务委员会审查和批准。

Article 62 The financial department under the State Council shall compile the draft of the central final accounts, and submit the draft to the State Council for examination and decision, and then the State Council shall submit it to the Standing Committee of the National People's Congress for examination and approval.

县级以上地方各级政府财政部门编制本级决算草案，报本级政府审查后，由本级政府提请本级人民代表大会常务委员会审查和批准。

The financial department of a local government at or above the county level shall compile the draft final accounts at the corresponding level and submit the draft to the government at the corresponding level for examination and decision, and the government at the corresponding level shall submit it to the standing committee of the people's congress at the corresponding level for examination and approval.

乡、民族乡、镇政府编制本级决算草案，提请本级人民代表大会审查和批准。

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.

第六十三条各级政府决算经批准后，财政部门应当向本级各部门批复决算。

Article 63 After the final accounts of the government at any level has been approved, the relevant financial department shall give an official written reply concerning the final accounts to the departments at the corresponding level.

第六十四条地方各级政府应当将经批准的决算，报上一级政府备案。

Article 64 A local government at any level shall report its approved final accounts to the government at the next higher level for the record.

第六十五条国务院和县级以上地方各级政府对下一级政府依照本法第六十四条规定报送备案的决算，认为有同法律、行政法规相抵触或者有其他不适当之处，需要撤销批准该项决算的决议的，应当提请本级人民代表大会常务委员会审议决定；

Article 65 In case a government at or above the county level verifies that the final accounts submitted for the record by government at the next lower level in accordance with the provisions of Article 63 of this Law contravene the laws or administrative rules and regulations or contain other inappropriateness and the resolution approving the final accounts has to be canceled, 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;

经审议决定撤销的，该下级人民代表大会常务委员会应当责成本级政府依照本法规定重新编制决算草案，提请本级人民代表大会常务委员会审查和批准。

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.

第九章监督

Chapter IX Supervision

第六十六条全国人民代表大会及其常务委员会对中央和地方预算、决算进行监督。

Article 66 The National People's Congress and its Standing Committee exercise supervision over the central and local budgets and final accounts.

县级以上地方各级人民代表大会及其常务委员会对本级和下级政府预算、决算进行监督。

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

乡、民族乡、镇人民代表大会对本级预算、决算进行监督。

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.

第六十七条各级人民代表大会和县级以上各级人民代表大会常务委员会有权就预算、决算中的重大事项或者特定问题组织调查，有关的政府、部门、单位和个人应当如实反映情况和提供必要的材料。

Article 67 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.

第六十八条各级人民代表大会和县级以上各级人民代表大会常务委员会举行会议时，人民代表大会代表或者常务委员会组成人员，依照法律规定程序就预算、决算中的有关问题提出询问或者质询，受询问或者受质询的有关的政府或者财政部门必须及时给予答复。

Article 68 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.

第六十九条各级政府应当在每一预算年度内至少二次向本级人民代表大会或者其常务委员会作预算执行情况的报告。

Article 69 A government at any level shall, at least twice within each budgetary year, make reports on the budget implementation to the people's congress at the corresponding level or its standing committee.

第七十条各级政府监督下级政府的预算执行；下级政府应当定期向上一级政府报告预算执行情况。

Article 70 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.

第七十一条各级政府财政部门负责监督检查本级各部门及其所属各单位预算的执行；并向本级政府和上一级政府财政部门报告预算执行情况。

Article 71 The financial department of a government at any level shall be responsible for supervision over and inspection of the budget implementation by 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.

第七十二条各级政府审计部门对本级各部门、各单位和下级政府的预算执行、决算实行审计监督。

Article 72 The auditing department of a government at any level shall exercise auditing supervision over the budget implementation and final accounts of all departments and units at the corresponding level and the governments at lower levels.

第十章法律责任

Chapter X Legal Liability

第七十三条各级政府未经依法批准擅自变更预算，使经批准的收支平衡的预算的总支出超过总收入，或者使经批准的预算中举借债务的数额增加的，对负有直接责任的主管人员和其他直接责任人员追究行政责任。

Article 73 Where a government at any level, without an approval afforded in accordance with the law, arbitrarily alters its 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 budget, the person in charge and other persons held directly responsible shall be investigated for administrative responsibility.

第七十四条违反法律、行政法规的规定，擅自动用国库库款或者擅自以其他方式支配已入国库的库款的，由政府财政部门责令退还或者追回国库库款，并由上级机关给予负有直接责任的主管人员和其他直接责任人员行政处分。

Article 74 In case the treasury funds are arbitrarily drawn upon or the funds already put in the treasury are appropriated by other means in violation of the provisions of the laws or administrative rules and regulations, the financial department of the government shall order the return or recovery of such funds to the Treasury, and the authorities at the higher levels shall give administrative penalties to the person in charge and other persons held directly responsible.

第七十五条隐瞒预算收入或者将不应当在预算内支出的款项转为预算内支出的，由上一级政府或者本级政府财政部门责令纠正，并由上级机关给予负有直接责任的主管人员和其他直接责任人员行政处分。

Article 75 In case budgetary revenues are concealed, or non-budgetary expenditures are treated as budgetary expenditures, the government at the next higher level or the financial department of the government at the corresponding level shall order the correction of such acts and the authorities at higher levels shall give administrative penalties to the person in charge and other persons held directly responsible.

第十一章附则

Chapter XI Supplementary Provisions

第七十六条各级政府、各部门、各单位应当加强对预算外资金的管理。预算外资金管理办法由国务院另行规定。各级人民代表大会要加强对预算外资金使用的监督。

Article 76 The people's governments at various levels, and all departments and units shall strengthen the management of non-budgetary funds. Measures for the management of non-budgetary funds shall be formulated separately by the State Council. People's congresses at various levels shall strengthen supervision over the use of non-budgetary funds.

第七十七条民族自治地方的预算管理，依照民族区域自治法的有关规定执行；民族区域自治法没有规定的，依照本法和国务院的有关规定执行。

Article 77 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.

第七十八条国务院根据本法制定实施条例。

Article 78 The State Council shall, in accordance with this Law, formulate rules for its implementation.

第七十九条本法自１９９５年１月１日起施行。１９９１年１０月２１日国务院发布的《国家预算管理条例》同时废止。

Article 79 This Law shall go into effect on January 1, 1995. The Regulations on the Management of State Budget, promulgated on October 21, 1991 by the State Council, shall be invalidated simultaneously.