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Regulations of the People's Republic of China on the Implementation of the Budget Law

Published: 2016-08-10 10:13:25 Author: Stand edit Views: Times
Order of the State Council of the People's Republic of China No. 186
(Adopted at the 37th Executive Meeting of the State Council on November 2, 1995)

Chapter I General Provisions

Article 1 These Regulations are formulated in accordance with the Budget Law of the People's Republic of China (hereinafter referred to as the Budget Law).
Article 2: The dispatched agencies of local governments at or above the county level shall carry out budget management activities in accordance with the authorization of the government at the same level, but they shall not be regarded as first-level budgets.
Article 3 The "Central Authorities" referred to in Article 4, paragraph 1, of the Budget Law refer to state agencies, the army, political party organizations, and social organizations that have direct budgetary contributions and appropriations with the Ministry of Finance; the so-called "direct units" , Refers to enterprises and institutions that have direct budget payment and appropriation relationships with the Ministry of Finance.
Article 4 The "departments at the current level" referred to in Article 5, paragraph 3 of the Budget Law refer to local state organs, political party organizations, and social groups that have direct budget contribution and appropriation relations with the financial department of the government at the corresponding level; “Directly affiliated units” refer to enterprises and institutions that have direct budgetary contributions and appropriations with the financial department of the government at the same level.
Article 5 The budget of each department is composed of the budgets of the units affiliated to the department. The budget of the department's organs should be included in the department's budget.
Article 6 The "central and local tax sharing system" as referred to in Article 8 of the Budget Law refers to a fiscal management system that determines the scope of central and local fiscal expenditures on the basis of dividing central and local powers, and divides central and local budget revenues by tax .
The specific content and implementation methods of the tax-sharing fiscal management system shall be implemented in accordance with the relevant regulations of the State Council.
Article 7 Local governments at and above the county level shall determine the financial management system of the government at the lower level for the government at the lower level in accordance with the principles of the central and local tax sharing system and the relevant regulations of the higher level government.
Article 8 The budgetary income and budgetary expenditure shall be calculated in RMB yuan. If the budget revenue and expenditure are received and paid in foreign currencies, they will be converted at the benchmark RMB exchange rate of the day as announced by the People's Bank of China.

Chapter II Scope of Budget Revenue and Expenditure

Article 9 The “State-owned asset income due to be paid in accordance with the provisions” mentioned in Article 19, paragraph 2 of the Budget Law refers to the income derived from the possession, use and disposal of domestic foreign assets by various departments and units in accordance with relevant state regulations. Part of the budget should be turned in.
The "special income" referred to in Article 19, paragraph 2 of the Budget Law refers to income that is set up, solicited, and included in budget management and has special purposes, as approved by the State Council or approved by the Ministry of Finance according to the specific needs of the State Council.
Article 10 "Economic Construction Expenditures" referred to in Article 19, paragraph 3 of the Budget Law includes expenditures on capital construction investment for economic construction, expenditures to support enterprises in tapping potentials, expenditures on corporate working capital allocated, and production loans allocated. Expense discounts, special construction fund expenditures, agricultural production expenditures, and other economic construction expenditures.
The "career development expenditure" referred to in Article 19, paragraph 3 of the Budget Law refers to education, science, culture, health, sports, industry, transportation, commerce, agriculture, forestry, environmental protection, water conservancy, meteorology, etc. Expenditures include expenditures on public welfare capital construction, equipment purchases, personnel expenses, business expenses, and other business development expenses.
Article 11 The "Central Budget Revenue" referred to in Article 20, Paragraph 1 of the Budget Law refers to revenues that are included in the central budget and are not shared by local governments in accordance with the tax-sharing fiscal management system. The central reunification income.
The "local budget revenue" referred to in Article 20, paragraph 1, of the Budget Law refers to revenues that are included in the local budget and are not shared by the central government in accordance with the tax-sharing fiscal management system. income.
The "central and local budget shared revenue" referred to in Article 20, paragraph 1, of the Budget Law refers to revenue shared by the central budget and local budget for the same tax revenue according to a certain division standard or proportion in accordance with the tax-sharing fiscal management system.
Article 12 "Central budget expenditure" referred to in Article 20, paragraph 2 of the Budget Law refers to expenditures borne by the central budget and included in the central budget in accordance with the tax-sharing fiscal management system, including central-level expenditures and central refunds or Subsidize local expenditures.
The "local budget expenditures" referred to in Article 20, paragraph 2 of the Budget Law refers to expenditures borne by the local finance and included in the local budget in accordance with the tax-sharing fiscal management system, including local expenditures at the local level and local governments' settlement of the central government in accordance with regulations. expenditure.
Article 13 The specific division of income and expenditure items between subordinate and lower levels of local budgets, as well as specific measures for resolving, returning, or subsidies, shall be determined by the local governments at a higher level and reported to the Standing Committee of the People's Congress at the corresponding level for the record.
Article 14 Special funds established with the approval of the State Council shall implement budget management; those that have not yet been incorporated into budget management shall be gradually incorporated into budget management.

Chapter III Budgeting

Article 15 The "draft budget" referred to in Article 24 of the Budget Law refers to budget revenue and expenditure plans prepared by governments at all levels, departments, and units that have not been reviewed and approved by legal procedures.
Article 16 The basis for preparing annual budget drafts by governments at all levels:
(1) laws and regulations;
(2) National economic and social development plans, medium- and long-term fiscal plans, and related fiscal and economic policies;
(3) The scope of budgetary revenues and expenditures determined by the budgetary management authority and financial management system of the government at the same level;
(4) factors in the implementation of the previous year's budget and changes in the budget's revenue and expenditure this year;
(5) The instructions and requirements of the superior government on the preparation of this year's draft budget.
Article 17 The basis for preparing annual budget drafts by various departments and units:
(1) laws and regulations;
(2) the instructions and requirements of the government at the same level and the deployment of the financial department of the government at the same level;
(3) the responsibilities, tasks and career development plans of the department and unit;
(4) the quota and quota standards of the department and unit;
(5) Factors related to the budget implementation of the department and unit in the previous year and changes in budget revenue and expenditure for the year.
Article 18 The content of the preparation of the central budget:
(1) Budget income and expenditure at the current level;
(2) The balance of the previous year is used for the expenses arranged in the current year;
(3) expenses returned or subsidized;
(4) Income from local settlements.
The domestic and foreign debts borrowed and borrowed by the central government during the year shall be separately listed in the budget of this level.
Article 19 The contents of the budget preparation of local governments at all levels:
(1) Budget income and expenditure at the current level;
(2) The balance of the previous year is used for the expenses arranged in the current year;
(3) Income returned or subsidized by superiors;
(4) returning or subsidizing lower-level expenditures;
(5) Expenditures of superiors;
(6) The income of subordinate superiors.
Article 20 The budgets of governments at all levels are prepared in accordance with the double budget, and are divided into government public budgets, state-owned asset operating budgets, social security budgets, and other budgets.
The preparation method and implementation steps of the double budget shall be separately stipulated by the State Council.
Article 21 In the budgets of governments at all levels, the proportion of reserve funds set shall be determined by the government at the corresponding level within the range prescribed in Article 32 of the Budget Law.
Article 22 "Budget Working Capital" as referred to in Article 33 of the Budget Law refers to working capital funds set by governments at all levels to adjust the seasonal revenue and expenditure differences in the budget year to ensure timely use of funds. The government's budget working capital at all levels is set and supplemented from the balance of the government's budget at that level, and its amount should gradually reach 4% of the total government budget expenditure at the same level.
Article 23 The special balances of the budgets of governments at all levels for the previous year shall be used for the expenditures carried over from the previous year; the net balances of the previous year shall be used to supplement the budget working capital and the budget expenditures to be arranged next year.
Article 24 The State Council shall, before November 10 of each year, issue instructions to the governments of provinces, autonomous regions, municipalities, and central departments to prepare the draft budget for the next year, and propose principles and requirements for preparing the draft budget.
The Ministry of Finance, in accordance with the State Council's instructions for preparing the draft budget for the next year, deploys specific matters for the preparation of the draft budget, stipulates budget revenue and expenditure subjects, report format, and compilation methods, and arranges fiscal revenue and expenditure plans.
Article 25 The central government departments shall, in accordance with the instructions of the State Council and the deployment of the Ministry of Finance, combine the specific conditions of their own departments, put forward requirements for the preparation of the draft budget of their own departments, and specifically arrange their units to prepare budget drafts.
The central departments are responsible for reviewing the budget drafts of the units affiliated to the department, and compiling the draft budgets of the departments, and submit them to the Ministry of Finance for review before December 10 each year.
Article 26 The governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with the instructions of the State Council and the deployment of the Ministry of Finance, take into account the specific conditions of the region, and request the preparation of a draft budget for this administrative region.
Article 27 The financial departments of local governments at and above the county level review the budget drafts of various departments at the same level, prepare draft government budgets at the corresponding level, compile drafts of the general budgets at the corresponding level, and submit the reports to the next deadline within the specified period after review by the government at the corresponding level. Government.
Provincial, autonomous region, and municipality governments' financial departments must compile their draft budgets at the corresponding level before January 10 of the following year.
Article 28 The Ministry of Finance reviews the draft budgets of various central departments and prepares draft central budgets; compiles drafts of local budgets and compiles drafts of central and local budgets.
Article 29 When the fiscal departments of governments at and above the county level review the budget drafts of various departments at the same level and find that they do not meet the budget preparation requirements, they shall be rectified; when compiling the overall budget at the corresponding level, they find that the draft budgets of lower governments do not meet the State Council. Any government that compiles budget requirements with the government at the corresponding level shall report to the government at the corresponding level in a timely manner and the government at the corresponding level shall make corrections.
Article 30 After the draft of the central budget is approved by the National People's Congress, it is the central budget of the year. The Ministry of Finance shall approve the budgets of various central departments within 30 days from the date of approval of the central budget by the National People's Congress. Each central government department shall, within 15 days from the date of the Ministry of Finance ’s approval of the department ’s budget, approve the budget of each unit to which it belongs.
Article 31 The draft budgets of local governments at various levels are approved by the people's congresses at the corresponding levels for the current year's government budgets. The financial departments of local governments at or above the county level shall approve the budgets of the departments at the corresponding level within 30 days from the date when the people's congresses at the corresponding level approve the government budget at the corresponding level. The local departments shall approve the budgets of the affiliated units within 15 days from the date when the financial department at the corresponding level approves the budget of the department.
Article 32 The budget approved in accordance with Article 30 and Article 31 of these regulations shall be the department budget and unit budget of the year.

Chapter IV Budget Execution

Article 33 The government finance department is responsible for the specific tasks of budget implementation. The main tasks are:
(1) to study and implement measures for fiscal and taxation policies to support the healthy development of the economy and society;
(2) Formulating systems and methods for organizing budget revenue and managing budget expenditures;
(3) Supervising the budget revenue collection departments and budget contribution units to complete the budget revenue tasks;
(4) According to the annual expenditure budget and quarterly fund utilization plan, reasonably dispatch and allocate budget funds, supervise and inspect each department and unit to make good use of budget funds, reduce expenditures and improve efficiency;
(5) Instructing and supervising various departments and units to establish and improve financial systems and accounting systems, and use budget funds in accordance with regulations;
(6) Compile and summarize the implementation figures of the budget revenue and expenditure in phases, analyze the implementation of budget revenue and expenditure, regularly report the budget implementation to the government at the same level and the government department at the next higher level, and put forward suggestions for increasing revenue and reducing expenditure;
(7) Coordinating the business work of the budget revenue collection department, the state treasury and other relevant departments.
Article 34 The "amount of budget expenditure during the same period of the previous year" as referred to in Article 44 of the Budget Law refers to the personnel expenses and business expenses necessary for the normal operation of the departments and units in the budget arrangement for the same period of the previous year. Amount of expenditure.
Article 35 The budget revenue collection departments at all levels of finance, taxation, and customs must actively organize budget revenue in accordance with relevant laws, administrative regulations and relevant provisions of the Ministry of Finance, and promptly pay budget revenue to the central government in accordance with the provisions of the financial management system. State treasury and local treasury; budgetary income may not be deposited into a transitional account established outside the treasury without the approval of the Ministry of Finance.
The reduction, exemption or deferral of various budget revenues must be handled in accordance with relevant laws, administrative regulations and relevant regulations of the Ministry of Finance. No unit or individual may make any decision to reduce, exempt, or postpone the application of budget revenue.
Article 36 All departments and units with a task of submitting budget revenue must, in accordance with relevant laws, administrative regulations and relevant provisions of the Ministry of Finance, transfer the budget revenue that should be paid in accordance with the prescribed budget level, budget subjects, and payment methods It shall not be withheld, occupied, misappropriated or owed into the state treasury within the time limit.
Article 37 The government finance department shall strengthen the management of budget appropriations and follow the following principles:
(1) Appropriation according to the budget, that is, appropriation according to the approved annual budget and the use plan, shall not apply for no budget, useless plan, over budget, over plan appropriation, and shall not change the purpose of expenditure without authorization;
(2) Appropriate according to prescribed budget levels and procedures, that is, according to the application of the user unit, according to the budget level of the user unit and the approved fund use plan, the appropriation shall be made on schedule, and budget appropriations shall not be transposed;
(3) Appropriation according to progress, that is, funds are disbursed according to the actual use progress of each user unit and the state treasury funds.
Article 38 Governments, departments and units at all levels shall strengthen the management of budget expenditures, strictly implement the budget and fiscal system, and shall not expand the scope of expenditures or raise expenditure standards without authorization; use funds strictly in accordance with the purpose of expenditure specified in the budget; establish Improve the financial system and accounting system, assess and supervise in accordance with standards, and improve the efficiency of capital use.
Article 39 The Ministry of Finance is responsible for formulating financial accounting systems related to budget execution. All departments and units shall strengthen the management and accounting of budgetary income and budgetary expenditures in accordance with the requirements of the government financial department.
Article 40 The state treasury is a specialized institution that handles the collection, division, retention, and payment of treasury revenue. Treasury is divided into central treasury and local treasury.
The central treasury business is managed by the People's Bank of China. For areas where there is no branch of the People's Bank of China, the People's Bank of China shall entrust the relevant banks to handle such matters.
The local treasury business is managed by the branches of the People's Bank of China. Where there is no branch of the People's Bank of China, the higher-level branch of the People's Bank of China shall entrust the relevant bank to handle the matter after the local People's Bank of China finances the relevant local government finance department.
Qualified townships, ethnic townships, and towns shall establish state treasuries. Specific conditions and standards shall be determined by the financial departments of the governments of provinces, autonomous regions and municipalities.
Article 41 The central treasury business shall accept the guidance and supervision of the Ministry of Finance and be responsible to the central finances.
The local treasury business shall accept the guidance and supervision of the financial department of the government at the corresponding level and be responsible for the local finance.
The local treasury business regulations formulated by provinces, autonomous regions and municipalities shall be reported to the Ministry of Finance and the People's Bank of China for the record.
Article 42 Treasuries at all levels shall, in accordance with relevant laws, administrative regulations and relevant regulations of the Ministry of Finance and the People's Bank of China, strengthen the management of treasury operations and timely and accurately handle the collection, division, retention and budgetary expenditure of budget revenue. Disburse.
The treasury at all levels and relevant banks must abide by the state's provisions on the collection of budget revenue, and must not postpone or occupy the budget revenue and treasury funds that should be paid into the treasury.
Article 43 Treasuries at all levels must handle the transfer of treasury funds on the same day on the basis of the appropriation vouchers issued by the government's financial department at that level, and transfer the funds to the deposit account of the user unit in a timely manner.
Treasuries at all levels and relevant banks shall not occupy budget funds allocated by the financial department.
Article 44 The term "other treasury funds that have been deposited in the treasury" as mentioned in Article 48, paragraph 4, of the Budget Law refers to departments, units, and individuals who allocate, revolve, Freeze, withhold, and refund the treasury funds that have already entered the treasury.
Article 45 The measures for the withdrawal of central budget revenues and central and local budget shared revenues shall be formulated by the Ministry of Finance. The measures for the withdrawal of local budget revenue from the treasury shall be formulated by the financial departments of the governments of provinces, autonomous regions and municipalities.
The authority to approve the withdrawal of budget revenue at all levels belongs to the financial department of the government at that level. Withdrawal of central budget revenue and central and local budget shared revenues shall be approved by the Ministry of Finance or an agency authorized by the Ministry of Finance. The withdrawal of local budget revenues shall be approved by the local government finance department or its authorized institution. The specific procedures for withdrawal from the warehouse shall be handled in accordance with the relevant regulations of the Ministry of Finance.
To return the budget revenue to the warehouse, it shall be returned directly to the applicant unit or individual and used for the purpose specified by the state. No department, unit or individual may withhold or misappropriate the money returned from the warehouse.
Article 46 Governments at all levels shall strengthen the management and supervision of the treasury at the corresponding level. The financial departments of the governments at all levels are responsible for coordinating the business work of the budget revenue collection departments at the corresponding level and the treasury.
Article 47 Decisions and administrative measures made by governments at all levels based on statutory authority, which involve fiscal revenue reduction and expenditure increase, shall be proposed before the budget is approved and corresponding arrangements shall be made in the budget. In budget implementation, new policies and measures to reduce income and increase expenditures are generally not formulated; if it is necessary to formulate, corresponding measures to increase income and reduce expenditures should be adopted.
Article 48 The regulations formulated by the various departments of the State Council involve the reduction and exemption of payable budget revenue, the establishment and change of fee items, the disposal of confiscated properties, the cost and standard of expenses and scope of enterprise expenses, the disposal of state-owned assets, the distribution of income, accounting and administration The standards for the expenditure of the undertakings must conform to the unified national regulations.
Article 49 The regulations and administrative measures formulated by the local government based on legal authority shall not involve the reduction or exemption of central budget revenue, central and local budget shared revenue, and shall not affect the collection of central budget revenue, central and local budget shared revenue; If relevant, the budget revenue collection department has the right to refuse to implement and should report to the superior budget revenue collection department and the Ministry of Finance.
Article 50 Governments at all levels shall strengthen their leadership in budget work, regularly listen to reports from the financial department on the implementation of the budget, and study and resolve problems that arise in the implementation of the budget.
Article 51 The government finance department has the right to supervise and inspect the budget execution of each department at the same level and its affiliated units, and to evaluate the status and effectiveness of the budget revenue and expenditure of each department.
The government financial department has the right to supervise and inspect the collection of budget revenue by various budget revenue collection departments at the same level, and order corrections if unauthorized reduction, exemption, deferral, and refund of budget revenue.
Article 52 The government finance department shall report the implementation of the budget to the government at the same level every month, and the specific content and method of the report shall be prescribed by the government at the same level.
Article 53 The financial departments of the governments of provinces, autonomous regions, and municipalities directly under the Central Government shall report to the Ministry of Finance on the implementation of their administrative budgets within the following time limits and methods:
(1) Ten-year budget revenue and expenditure reports shall be prepared in accordance with the provisions stipulated by the Ministry of Finance and submitted to the Ministry of Finance within 3 days after the end of each tenth;
(2) The monthly budget revenue and expenditure report shall be prepared in accordance with the provisions stipulated by the Ministry of Finance and submitted to the Ministry of Finance within 5 days after the end of each month;
(3) Textual descriptions of the implementation of the monthly budget revenue and expenditure shall be submitted to the Ministry of Finance within 10 days after the end of each month; a comprehensive analysis of the implementation of the quarterly budget revenue and expenditure shall be submitted to the Ministry of Finance within 15 days after the end of the quarter;
(4) The annual report, that is, the preparation and reporting of annual accounts, shall be implemented in accordance with the budget law and the relevant provisions of these regulations.
The contents and reporting deadlines for the implementation of budget revenue and expenditure by the financial departments of municipal, autonomous prefecture and county governments and the township, nationality township, and town governments with districts shall be reported to the higher-level government financial departments. .
Article 54 The budget revenue collection departments at all levels of finance, taxation, and customs shall report the implementation of the budget revenue plan to the finance department and the competent department at a higher level every month in accordance with the time limit and requirements prescribed by the finance department, together with explanatory materials.
Article 55 The central treasury and the local treasury shall, in accordance with relevant regulations, prepare daily, tenth, monthly and annual reports to the financial department on the budgetary revenue, treasury, and treasury funds.
Article 56 The government's financial department, budget revenue collection department, and the state treasury shall establish and perfect a system for reconciling budget revenue with each other. In the implementation of the budget, the budget revenue collection and the allocation of the treasury funds shall be checked monthly and annually to ensure the budget. The levy pool and inventory amount of the income are accurate.
Article 57 Each department shall, in accordance with relevant laws, administrative regulations, and relevant state regulations, conduct supervision and inspection of the budget implementation of its units.
Article 58 Each department shall, within the time limit prescribed by the financial department of the government at the same level, report to the financial department of the government at the same level with statements and written explanations about the budget revenue and expenditure of the department and the completion of the payment of the enterprise.
Article 59 The government financial department shall strictly review matters that require additional budget expenditures and reduce budget revenues; those that require the use of reserve fees must be approved by the government at the same level.

Chapter V Budget Adjustment

Article 60 The budget adjustment plan shall be prepared by the government finance department. The budget adjustment plan shall specify the reasons, items, amounts, measures and relevant explanations for the adjustment, and after examination and approval by the government at the corresponding level, it shall be submitted to the standing committee of the people's congress at the corresponding level for review and approval.
Article 61 A local government that accepts a return or subsidy from a superior shall use the funds in accordance with the purposes prescribed by the superior and shall not change the use without authorization.
The special funds allocated by the relevant government departments to the relevant government departments with the funds arranged by their budgets must be approved by the government's financial department and go through the budget transfer procedures.
Article 62 The budgetary expenditures of various departments and units must be executed in accordance with the budget subjects and amounts approved by the financial department of the government at the corresponding level, and may not be misappropriated; if adjustment is really necessary, the financial department of the government at the corresponding level must agree.
Article 63 After the annual budget is determined, if enterprises and institutions change their affiliation and cause changes in budget levels and relationships, they shall handle budget transfers accordingly while changing their financial relationships.

Chapter VI Final Accounts

Article 64 The “draft final accounts” as referred to in Article 59 of the Budget Law refers to the annual implementation results of budget revenues and expenditures prepared by governments at all levels, departments, and units that have not been reviewed and approved by legal procedures.
Article 65 The Ministry of Finance shall, in the fourth quarter of each year, deploy the principles, requirements, methods and reporting deadlines for drafting final accounts, and prepare and distribute the final and final statements of the central government departments, local accounts and other related final accounts.
According to the deployment of the Ministry of Finance, the financial departments of local governments at or above the county level have deployed the principles, requirements, methods, and reporting deadlines for drafting the final accounts of government departments at the same level and lower governments, preparing and issuing the final accounts of government departments at the same level, final accounts of the lower governments, and others. Report format for final accounts.
Article 66 The financial department of the local government shall, in accordance with the deployment of the financial department of the higher government, formulate specific drafting methods for the final accounts of the administrative region and the final accounts of the departments at the corresponding level.
Each department shall, in accordance with the deployment of the financial department of the government at the corresponding level, formulate specific methods for preparing the final accounts of the affiliated units.
Article 67. At the end of each budget year, the government financial departments, departments, and units shall clean up and verify the annual budget revenue, expenditure figures, and current accounts, and do a good job of reconciling final accounts. The income and expenses of the current year shall not be converted into the income and expenses of the next year, and the income and expenses of the next year shall not be included as the income and expenses of the current year; Income and expenses are brought under budget.
The figures in the final accounts shall be based on the verified accounting figures compiled by the establishments, and shall not be replaced by estimated figures, and shall not be falsified.
Article 68 Each unit shall, in accordance with the arrangement of the competent department, conscientiously prepare a draft of its final accounts and report it within the prescribed period.
On the basis of reviewing and summarizing the final accounts of the affiliated units, each department compiles the final accounts of the department with detailed explanations of the final accounts, together with the final income and expenditure figures of the department, and signs them in the prescribed period after signing the seal by the executive head of the department. Government finance department audit.
Article 69 Departments of budget revenue collection at all levels shall, in accordance with the requirements of the financial department, compile annual income reports and related materials in a timely manner.
Article 70 The Ministry of Finance shall compile a draft of the final accounts of the central government in accordance with the final accounts of the central government departments. After submitting it to the State Council for review, the State Council shall submit it to the Standing Committee of the National People's Congress for review and approval.
The financial departments of local governments at and above the county level shall compile and prepare draft accounts at the corresponding level based on the draft accounts of the departments at the corresponding level, and submit them to the government at the corresponding level for review and approval by the government at the corresponding level.
The township, nationality township and town governments shall prepare draft accounts for the current level based on the results of the implementation of the annual budget revenue and expenditure provided by the financial department, and submit them to the people's congress at the corresponding level for review and approval.
Article 71 For matters that need to be liquidated between the lower and higher finances in accordance with regulations in the implementation of the annual budget, settlements shall be made at the final accounts.
Article 72 After the draft final accounts of governments at or above the county level have been approved by the Standing Committee of the people's congress at the corresponding level, the financial department of the government at the corresponding level shall approve the final accounts to the departments at the corresponding level within 20 days from the date of approval. Each department shall, within 15 days from the date when the financial department of the government at the same level approve the final accounts of the department, approve the final accounts to the respective units.
Article 73 Local governments at or above the county level shall, within 30 days from the date when the Standing Committee of the people ’s congress at the corresponding level approve the government ’s final accounts, sum up the final accounts of the government at the same level and the final reports submitted by the government at the next level. First-level government record.

Chapter VII Supervision

Article 74 Governments at and above the county level shall accept the supervision of the budget implementation and final accounts of the people's congress at the corresponding level and their standing committees, and the supervision of the budget execution and final accounts of the people's congress at the corresponding level According to the requirements of the people's congress at the corresponding level or its standing committee, report the implementation of the budget; carefully study and deal with suggestions, criticisms and opinions of the people's congress at the corresponding level or members of the standing committee on improving budget management, and respond in a timely manner.
Article 75 Governments at all levels shall strengthen supervision over the budget execution of lower-level governments, and stop and correct acts that violate lower laws, administrative regulations, and national policies and policies in the execution of budgets by lower-level governments; Problems, and take timely measures.
Subordinate governments should accept the supervision of budget execution by the superior government; provide information in a timely manner according to the requirements of the superior government; truthfully reflect the situation; do not conceal or make false reports; strictly implement the relevant decisions made by the superior government and report the results in a timely manner.
Article 76 Each department and its affiliated units shall accept the supervision and inspection of the budget of the financial department at the corresponding level; truthfully provide relevant budget information in accordance with the requirements of the financial department at the corresponding level; and implement the inspection opinions put forward by the financial department at the corresponding level.
Article 77 Auditing agencies at all levels shall, in accordance with the Audit Law of the People's Republic of China and relevant laws and administrative regulations, perform audit supervision on the implementation of budgets at the corresponding level, and the implementation and final accounts of the budgets of departments at the same level and lower governments. .

Chapter VIII Supplementary Provisions

Article 78 The term "unauthorized use of the treasury funds or other methods of controlling the treasury funds that have been deposited in the treasury" in Article 74 of the Budget Law refers to:
(1) The department that collects the budget revenue does not have to withdraw from the warehouse without the consent of the government finance department or an agency authorized by the government finance department;
(2) The budget revenue collection department deposits the taxes collected and other budget revenues into transitional accounts, fund accounts, and other accounts established outside the state treasury;
(3) The bank that manages the treasury business uses the treasury funds or handles the return of the treasury without the consent of the relevant government financial department;
(4) the bank that manages the treasury business diverts the treasury funds for other purposes in violation of regulations;
(5) Failure to collect and retain budget revenue in a timely manner, or delaying or occupying the treasury funds;
(6) Failure to transfer the budget allocation to the account of the user unit in a timely manner, occupying the budget funds allocated by the government financial department.
Article 79 These Regulations shall become effective on the date of promulgation.

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