KYB CHINA(1995年11月22日中华人民共和国国务院令第186号发布 2020年8月3日中华人民共和国国务院令第729号修订)
(Issued by Decree No. 186 of the State Council of the People's Republic of China on November 22, 1995, and revised by Decree No. 729 of the State Council of the People's Republic of China on August 3, 2020)
总 则
General Provisions
根据《中华人民共和国预算法》(以下简称预算法)，制定本条例。
These Regulations are formulated in accordance with the Budget Law of the People's Republic of China (hereinafter referred to as the Budget Law).
县级以上地方政府的派出机关根据本级政府授权进行预算管理活动，不作为一级预算，其收支纳入本级预算。
The dispatched agencies of local governments at or above the county level shall conduct budget management activities under the authorization of the government at the corresponding level, and shall not be treated as a separate level of budget; their revenues and expenditures shall be incorporated into the budget of the government at the corresponding level.
社会保险基金预算应当在精算平衡的基础上实现可持续运行，一般公共预算可以根据需要和财力适当安排资金补充社会保险基金预算。
The social insurance fund budget shall achieve sustainable operation on the basis of actuarial balance. The general public budget may, as needed and subject to financial capacity, appropriately arrange funds to supplement the social insurance fund budget.
预算法第六条第二款所称各部门，是指与本级政府财政部门直接发生预算缴拨款关系的国家机关、军队、政党组织、事业单位、社会团体和其他单位。
The term "various departments" as referred to in the second paragraph of Article 6 of the Budget Law means state organs, military units, political party organizations, public institutions, social organizations, and other units that have a direct budget appropriation and payment relationship with the finance department of the government at the corresponding level.
各部门预算应当反映一般公共预算、政府性基金预算、国有资本经营预算安排给本部门及其所属各单位的所有预算资金。
The budget of each department shall reflect all budget funds allocated by the general public budget, government fund budget, and state capital operation budget to the department and its subordinate units.
各部门预算收入包括本级财政安排给本部门及其所属各单位的预算拨款收入和其他收入。各部门预算支出为与部门预算收入相对应的支出，包括基本支出和项目支出。
The budget revenue of each department includes the budget appropriation revenue allocated by the finance at the corresponding level to the department and its subordinate units, as well as other revenue. The budget expenditure of each department corresponds to the department's budget revenue, including basic expenditure and project expenditure.
本条第二款所称基本支出，是指各部门、各单位为保障其机构正常运转、完成日常工作任务所发生的支出，包括人员经费和公用经费；所称项目支出，是指各部门、各单位为完成其特定的工作任务和事业发展目标所发生的支出。
The term "basic expenditure" as referred to in the second paragraph of this Article means the expenditure incurred by each department and unit to ensure its normal operation and to complete daily work tasks, including personnel expenses and public funds. The term "project expenditure" means the expenditure incurred by each department and unit to complete specific work tasks and career development goals.
各部门及其所属各单位的本级预算拨款收入和其相对应的支出，应当在部门预算中单独反映。
The budget appropriation revenue at the corresponding level and the corresponding expenditure of each department and its subordinate units shall be separately reflected in the department budget.
部门预算编制、执行的具体办法，由本级政府财政部门依法作出规定。
Specific measures for departmental budget preparation and execution shall be prescribed by the finance department of the same level government in accordance with the law.
一般性转移支付向社会公开应当细化到地区。专项转移支付向社会公开应当细化到地区和项目。
General transfer payments disclosed to the public shall be detailed to the regional level. Special transfer payments disclosed to the public shall be detailed to the regional and project levels.
政府债务、机关运行经费、政府采购、财政专户资金等情况，按照有关规定向社会公开。
Information on government debt, agency operating expenses, government procurement, and fiscal special account funds shall be disclosed to the public in accordance with relevant regulations.
部门预算、决算应当公开基本支出和项目支出。部门预算、决算支出按其功能分类应当公开到项；按其经济性质分类，基本支出应当公开到款。
Department budgets and final accounts shall disclose both basic expenditures and project expenditures. Department budget and final account expenditures classified by function shall be disclosed down to the item level; classified by economic nature, basic expenditures shall be disclosed down to the category level.
各部门所属单位的预算、决算及报表，应当在部门批复后20日内由单位向社会公开。单位预算、决算应当公开基本支出和项目支出。单位预算、决算支出按其功能分类应当公开到项；按其经济性质分类，基本支出应当公开到款。
Budgets, final accounts, and statements of subordinate units of each department shall be disclosed to the public by the unit within 20 days after departmental approval. Unit budgets and final accounts shall disclose both basic expenditures and project expenditures. Unit budget and final account expenditures classified by function shall be disclosed down to the item level; classified by economic nature, basic expenditures shall be disclosed down to the category level.
预算法第十五条所称中央和地方分税制，是指在划分中央与地方事权的基础上，确定中央与地方财政支出范围，并按税种划分中央与地方预算收入的财政管理体制。
The term 'central-local tax-sharing system' as used in Article 15 of the Budget Law refers to the fiscal management system that, on the basis of dividing responsibilities between central and local governments, determines the scope of fiscal expenditures for central and local governments and divides budgetary revenues between central and local governments by tax type.
分税制财政管理体制的具体内容和实施办法，按照国务院的有关规定执行。
The specific content and implementation measures of the tax-sharing fiscal management system shall be carried out in accordance with the relevant provisions of the State Council.
县级以上地方各级政府应当根据中央和地方分税制的原则和上级政府的有关规定，确定本级政府对下级政府的财政管理体制。
Local governments at or above the county level shall, in accordance with the principles of the central-local tax-sharing system and the relevant provisions of higher-level governments, determine their own fiscal management systems for lower-level governments.
预算法第十六条第二款所称一般性转移支付，包括：
The term 'general transfer payments' as used in the second paragraph of Article 16 of the Budget Law includes:
(一)均衡性转移支付；
(1) Equalization transfer payments;
(二)对革命老区、民族地区、边疆地区、贫困地区的财力补助；
(2) Financial subsidies for old revolutionary base areas, ethnic minority areas, border areas, and poverty-stricken areas;
(三)其他一般性转移支付。
(3) Other general transfer payments.
预算法第十六条第三款所称专项转移支付，是指上级政府为了实现特定的经济和社会发展目标给予下级政府，并由下级政府按照上级政府规定的用途安排使用的预算资金。
The term 'special transfer payments' as used in the third paragraph of Article 16 of the Budget Law refers to budget funds given by a higher-level government to a lower-level government for the purpose of achieving specific economic and social development goals, and which the lower-level government is required to use in accordance with the purposes prescribed by the higher-level government.
县级以上各级政府财政部门应当会同有关部门建立健全专项转移支付定期评估和退出机制。对评估后的专项转移支付，按照下列情形分别予以处理：
The finance departments of governments at or above the county level shall, together with relevant departments, establish and improve a mechanism for regular evaluation and exit of special transfer payments. After evaluation, special transfer payments shall be handled according to the following circumstances:
(一)符合法律、行政法规和国务院规定，有必要继续执行的，可以继续执行；
(1) Those that comply with laws, administrative regulations, and provisions of the State Council and are necessary to continue may continue to be implemented;
(二)设立的有关要求变更，或者实际绩效与目标差距较大、管理不够完善的，应当予以调整；
(2) Those for which the relevant requirements for establishment have changed, or the actual performance significantly deviates from the target, or the management is not sufficiently sound, shall be adjusted;
(三)设立依据失效或者废止的，应当予以取消。
(3) Those for which the basis for establishment has become invalid or abolished shall be cancelled.
预算收入和预算支出以人民币元为计算单位。预算收支以人民币以外的货币收纳和支付的，应当折合成人民币计算。
Budget revenues and budget expenditures shall be calculated in Renminbi yuan. If budget revenues and expenditures are collected and paid in currencies other than Renminbi, they shall be converted into Renminbi for calculation.
预算收支范围
Scope of Budget Revenues and Expenditures
预算法第二十七条第一款所称行政事业性收费收入，是指国家机关、事业单位等依照法律法规规定，按照国务院规定的程序批准，在实施社会公共管理以及在向公民、法人和其他组织提供特定公共服务过程中，按照规定标准向特定对象收取费用形成的收入。
The term 'income from administrative fees and charges' as used in the first paragraph of Article 27 of the Budget Law refers to income formed by state organs, public institutions, etc., in accordance with laws and regulations, approved according to the procedures prescribed by the State Council, in the process of implementing social public management and providing specific public services to citizens, legal persons, and other organizations, by charging fees to specific targets according to prescribed standards.
预算法第二十七条第一款所称国有资源(资产)有偿使用收入，是指矿藏、水流、海域、无居民海岛以及法律规定属于国家所有的森林、草原等国有资源有偿使用收入，按照规定纳入一般公共预算管理的国有资产收入等。
The income from paid use of state-owned resources (assets) referred to in the first paragraph of Article 27 of the Budget Law means income from the paid use of state-owned resources such as mineral deposits, waters, sea areas, uninhabited islands, and forests and grasslands that are owned by the state as provided by law, as well as state-owned asset income that is included in the management of the general public budget as prescribed.
预算法第二十七条第一款所称转移性收入，是指上级税收返还和转移支付、下级上解收入、调入资金以及按照财政部规定列入转移性收入的无隶属关系政府的无偿援助。
The transfer income referred to in the first paragraph of Article 27 of the Budget Law means tax rebates and transfer payments from higher-level governments, funds turned over by lower-level governments, funds transferred in, and gratuitous assistance from governments without hierarchical relationships that are included in transfer income as prescribed by the Ministry of Finance.
转移性支出包括上解上级支出、对下级的税收返还和转移支付、调出资金以及按照财政部规定列入转移性支出的给予无隶属关系政府的无偿援助。
Transfer expenditures include expenditures turned over to higher-level governments, tax rebates and transfer payments to lower-level governments, funds transferred out, and gratuitous assistance to governments without hierarchical relationships that are included in transfer expenditures as prescribed by the Ministry of Finance.
政府性基金预算收入包括政府性基金各项目收入和转移性收入。
Government fund budget revenues include revenues from various government fund items and transfer income.
政府性基金预算支出包括与政府性基金预算收入相对应的各项目支出和转移性支出。
Government fund budget expenditures include expenditures corresponding to various government fund budget revenue items and transfer expenditures.
国有资本经营预算收入包括依照法律、行政法规和国务院规定应当纳入国有资本经营预算的国有独资企业和国有独资公司按照规定上缴国家的利润收入、从国有资本控股和参股公司获得的股息红利收入、国有产权转让收入、清算收入和其他收入。
State-owned capital operation budget revenues include profit income turned over to the state by wholly state-owned enterprises and wholly state-owned companies in accordance with laws, administrative regulations, and State Council provisions, dividend income from state-controlled and state-participated companies, income from the transfer of state-owned property rights, liquidation income, and other income.
国有资本经营预算支出包括资本性支出、费用性支出、向一般公共预算调出资金等转移性支出和其他支出。
State-owned capital operation budget expenditures include capital expenditures, expense expenditures, transfer expenditures such as funds transferred to the general public budget, and other expenditures.
社会保险基金预算收入包括各项社会保险费收入、利息收入、投资收益、一般公共预算补助收入、集体补助收入、转移收入、上级补助收入、下级上解收入和其他收入。
Social insurance fund budget revenues include various social insurance premium income, interest income, investment income, general public budget subsidy income, collective subsidy income, transfer income, higher-level subsidy income, lower-level turned-over income, and other income.
社会保险基金预算支出包括各项社会保险待遇支出、转移支出、补助下级支出、上解上级支出和其他支出。
Social insurance fund budget expenditures include various social insurance benefit expenditures, transfer expenditures, subsidies to lower-level governments, payments to higher-level governments, and other expenditures.
地方各级预算上下级之间有关收入和支出项目的划分以及上解、返还或者转移支付的具体办法，由上级地方政府规定，报本级人民代表大会常务委员会备案。
The specific methods for the division of revenue and expenditure items between higher-level and lower-level local budgets at all levels, as well as the methods for turning over, rebates, or transfer payments, shall be prescribed by the higher-level local government and reported to the standing committee of the people's congress at the corresponding level for the record.
地方各级社会保险基金预算上下级之间有关收入和支出项目的划分以及上解、补助的具体办法，按照统筹层次由上级地方政府规定，报本级人民代表大会常务委员会备案。
The division of revenue and expenditure items between higher and lower levels of local social insurance fund budgets, as well as the specific methods for upward remittance and subsidies, shall be prescribed by the higher-level local government according to the pooling level and reported to the standing committee of the people's congress at the same level for record.
预 算 编 制
Budget Preparation
预算法第三十一条所称预算草案，是指各级政府、各部门、各单位编制的未经法定程序审查和批准的预算。
The term 'budget draft' as used in Article 31 of the Budget Law refers to budgets prepared by governments at all levels, all departments, and all units that have not yet been reviewed and approved through statutory procedures.
预算法第三十二条第一款所称绩效评价，是指根据设定的绩效目标，依据规范的程序，对预算资金的投入、使用过程、产出与效果进行系统和客观的评价。
The term 'performance evaluation' as used in Article 32, paragraph 1 of the Budget Law refers to a systematic and objective evaluation of the input, use process, output, and effects of budget funds based on set performance targets and in accordance with standardized procedures.
绩效评价结果应当按照规定作为改进管理和编制以后年度预算的依据。
The results of performance evaluation shall be used as a basis for improving management and preparing budgets for subsequent years as prescribed.
预算法第三十二条第三款所称预算支出标准，是指对预算事项合理分类并分别规定的支出预算编制标准，包括基本支出标准和项目支出标准。
The term 'budget expenditure standards' as used in Article 32, paragraph 3 of the Budget Law refers to the standards for preparing expenditure budgets that are prescribed after reasonably classifying budget items, including basic expenditure standards and project expenditure standards.
地方各级政府财政部门应当根据财政部制定的预算支出标准，结合本地区经济社会发展水平、财力状况等，制定本地区或者本级的预算支出标准。
The finance departments of local governments at all levels shall, based on the budget expenditure standards formulated by the Ministry of Finance and taking into account the level of economic and social development and financial capacity of the region, formulate budget expenditure standards for the region or the corresponding level.
财政部于每年6月15日前部署编制下一年度预算草案的具体事项，规定报表格式、编报方法、报送期限等。
The Ministry of Finance shall, before June 15 each year, deploy specific matters for preparing the budget draft for the next year, specifying the report format, compilation methods, submission deadlines, etc.
中央各部门应当按照国务院的要求和财政部的部署，结合本部门的具体情况，组织编制本部门及其所属各单位的预算草案。
Central departments shall, in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, and in light of their specific circumstances, organize the preparation of budget drafts for their own departments and their subordinate units.
中央各部门负责本部门所属各单位预算草案的审核，并汇总编制本部门的预算草案，按照规定报财政部审核。
Central departments are responsible for reviewing the budget drafts of their subordinate units, compiling the budget drafts of their own departments, and submitting them to the Ministry of Finance for review as prescribed.
财政部审核中央各部门的预算草案，具体编制中央预算草案；汇总地方预算草案或者地方预算，汇编中央和地方预算草案。
The Ministry of Finance shall review the budget drafts of all central departments, specifically compile the central budget draft; consolidate the local budget drafts or local budgets, and compile the combined central and local budget draft.
省、自治区、直辖市政府按照国务院的要求和财政部的部署，结合本地区的具体情况，提出本行政区域编制预算草案的要求。
The governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, and taking into account the specific conditions of their respective regions, put forward the requirements for compiling budget drafts within their administrative areas.
县级以上地方各级政府财政部门应当于每年6月30日前部署本行政区域编制下一年度预算草案的具体事项，规定有关报表格式、编报方法、报送期限等。
The finance departments of local governments at or above the county level shall, before June 30 each year, deploy the specific matters for compiling the budget draft for the next year within their administrative areas, and prescribe the relevant report formats, compilation methods, submission deadlines, etc.
县级以上地方各级政府各部门应当根据本级政府的要求和本级政府财政部门的部署，结合本部门的具体情况，组织编制本部门及其所属各单位的预算草案，按照规定报本级政府财政部门审核。
All departments of local governments at or above the county level shall, in accordance with the requirements of the government at the same level and the deployment of the finance department of the government at the same level, and taking into account the specific conditions of their respective departments, organize the compilation of budget drafts for their own departments and their subordinate units, and submit them to the finance department of the government at the same level for review as prescribed.
县级以上地方各级政府财政部门审核本级各部门的预算草案，具体编制本级预算草案，汇编本级总预算草案，经本级政府审定后，按照规定期限报上一级政府财政部门。
The finance departments of local governments at or above the county level shall review the budget drafts of all departments at the same level, specifically compile the budget draft at the same level, consolidate the total budget draft at the same level, and after approval by the government at the same level, submit it to the finance department of the government at the next higher level within the prescribed time limit.
省、自治区、直辖市政府财政部门汇总的本级总预算草案或者本级总预算，应当于下一年度1月10日前报财政部。
The consolidated total budget draft or total budget at the same level by the finance department of the government of a province, autonomous region, or municipality directly under the Central Government shall be submitted to the Ministry of Finance before January 10 of the next year.
县级以上各级政府财政部门审核本级各部门的预算草案时，发现不符合编制预算要求的，应当予以纠正；汇编本级总预算草案时，发现下级预算草案不符合上级政府或者本级政府编制预算要求的，应当及时向本级政府报告，由本级政府予以纠正。
When reviewing the budget drafts of all departments at the same level, if the finance department of a government at or above the county level finds that they do not meet the requirements for budget compilation, it shall correct them; when consolidating the total budget draft at the same level, if it finds that the budget draft of a lower-level government does not meet the requirements for budget compilation of the higher-level government or the government at the same level, it shall promptly report to the government at the same level, and the government at the same level shall correct it.
各级政府财政部门编制收入预算草案时，应当征求税务、海关等预算收入征收部门和单位的意见。
When compiling the revenue budget draft, the finance departments of governments at all levels shall seek opinions from tax, customs, and other budget revenue collection departments and units.
预算收入征收部门和单位应当按照财政部门的要求提供下一年度预算收入征收预测情况。
Budget revenue collection departments and units shall, in accordance with the requirements of the finance department, provide the forecast of budget revenue collection for the next year.
财政部门会同社会保险行政部门部署编制下一年度社会保险基金预算草案的具体事项。
The finance department shall, together with the social insurance administrative department, deploy the specific matters for compiling the budget draft of the social insurance fund for the next year.
社会保险经办机构具体编制下一年度社会保险基金预算草案，报本级社会保险行政部门审核汇总。社会保险基金收入预算草案由社会保险经办机构会同社会保险费征收机构具体编制。财政部门负责审核并汇总编制社会保险基金预算草案。
Social insurance agencies shall specifically prepare the draft budget for the social insurance fund for the next year and submit it to the social insurance administrative department at the same level for review and consolidation. The draft revenue budget of the social insurance fund shall be specifically prepared by the social insurance agency jointly with the social insurance premium collection agency. The financial department is responsible for reviewing and consolidating the draft budget of the social insurance fund.
各级政府财政部门应当依照预算法和本条例规定，制定本级预算草案编制规程。
The financial departments of governments at all levels shall, in accordance with the Budget Law and these Regulations, formulate the procedures for compiling the draft budget at the corresponding level.
各部门、各单位在编制预算草案时，应当根据资产配置标准，结合存量资产情况编制相关支出预算。
When compiling the draft budget, all departments and units shall prepare relevant expenditure budgets based on asset allocation standards and in consideration of existing asset conditions.
中央一般公共预算收入编制内容包括本级一般公共预算收入、从国有资本经营预算调入资金、地方上解收入、从预算稳定调节基金调入资金、其他调入资金。
The compilation of central general public budget revenue includes: revenue from the general public budget at the corresponding level, funds transferred from the state capital management budget, revenue turned over by local governments, funds transferred from the budget stabilization and adjustment fund, and other transferred funds.
中央一般公共预算支出编制内容包括本级一般公共预算支出、对地方的税收返还和转移支付、补充预算稳定调节基金。
The compilation of central general public budget expenditure includes: expenditure from the general public budget at the corresponding level, tax rebates and transfer payments to local governments, and contributions to the budget stabilization and adjustment fund.
中央政府债务余额的限额应当在本级预算中单独列示。
The limit on the balance of central government debt shall be separately listed in the budget at the corresponding level.
地方各级一般公共预算收入编制内容包括本级一般公共预算收入、从国有资本经营预算调入资金、上级税收返还和转移支付、下级上解收入、从预算稳定调节基金调入资金、其他调入资金。
The compilation of local general public budget revenue at all levels includes: revenue from the general public budget at the corresponding level, funds transferred from the state capital management budget, tax rebates and transfer payments from higher-level governments, revenue turned over by lower-level governments, funds transferred from the budget stabilization and adjustment fund, and other transferred funds.
地方各级一般公共预算支出编制内容包括本级一般公共预算支出、上解上级支出、对下级的税收返还和转移支付、补充预算稳定调节基金。
The compilation of local general public budget expenditure at all levels includes: expenditure from the general public budget at the corresponding level, expenditure turned over to higher-level governments, tax rebates and transfer payments to lower-level governments, and contributions to the budget stabilization and adjustment fund.
中央政府性基金预算收入编制内容包括本级政府性基金各项目收入、上一年度结余、地方上解收入。
The compilation of central government-managed fund budget revenue includes: revenue from various items of the government-managed fund at the corresponding level, surplus from the previous year, and revenue turned over by local governments.
中央政府性基金预算支出编制内容包括本级政府性基金各项目支出、对地方的转移支付、调出资金。
The compilation of central government-managed fund budget expenditure includes: expenditure on various items of the government-managed fund at the corresponding level, transfer payments to local governments, and funds transferred out.
地方政府性基金预算收入编制内容包括本级政府性基金各项目收入、上一年度结余、下级上解收入、上级转移支付。
The revenue compilation of local government fund budgets includes: revenues from various government fund projects at the same level, surplus from the previous year, revenues turned over by lower-level governments, and transfer payments from higher-level governments.
地方政府性基金预算支出编制内容包括本级政府性基金各项目支出、上解上级支出、对下级的转移支付、调出资金。
The expenditure compilation of local government fund budgets includes: expenditures for various government fund projects at the same level, expenditures turned over to higher-level governments, transfer payments to lower-level governments, and funds transferred out.
中央国有资本经营预算收入编制内容包括本级收入、上一年度结余、地方上解收入。
The revenue compilation of the central state-owned capital operation budget includes: revenues at the same level, surplus from the previous year, and revenues turned over by local governments.
中央国有资本经营预算支出编制内容包括本级支出、向一般公共预算调出资金、对地方特定事项的转移支付。
The expenditure compilation of the central state-owned capital operation budget includes: expenditures at the same level, funds transferred to the general public budget, and transfer payments for specific matters to local governments.
地方国有资本经营预算收入编制内容包括本级收入、上一年度结余、上级对特定事项的转移支付、下级上解收入。
The revenue compilation of local state-owned capital operation budgets includes: revenues at the same level, surplus from the previous year, transfer payments from higher-level governments for specific matters, and revenues turned over by lower-level governments.
地方国有资本经营预算支出编制内容包括本级支出、向一般公共预算调出资金、对下级特定事项的转移支付、上解上级支出。
The expenditure compilation of local state-owned capital operation budgets includes: expenditures at the same level, funds transferred to the general public budget, transfer payments for specific matters to lower-level governments, and expenditures turned over to higher-level governments.
中央和地方社会保险基金预算收入、支出编制内容包括本条例第十六条规定的各项收入和支出。
The revenue and expenditure compilation of central and local social insurance fund budgets includes the various revenues and expenditures specified in Article 16 of these Regulations.
各部门、各单位预算收入编制内容包括本级预算拨款收入、预算拨款结转和其他收入。
The revenue compilation of budgets for various departments and units includes: budget appropriation revenues at the same level, budget appropriation carryovers, and other revenues.
各部门、各单位预算支出编制内容包括基本支出和项目支出。
The expenditure compilation of budgets for various departments and units includes basic expenditures and project expenditures.
各部门、各单位的预算支出，按其功能分类应当编列到项，按其经济性质分类应当编列到款。
The budget expenditures of various departments and units shall be classified by function down to the item level and by economic nature down to the section level.
各级政府应当加强项目支出管理。各级政府财政部门应当建立和完善项目支出预算评审制度。各部门、各单位应当按照本级政府财政部门的规定开展预算评审。
Governments at all levels shall strengthen project expenditure management. The finance departments of governments at all levels shall establish and improve the project expenditure budget review system. All departments and units shall carry out budget review in accordance with the provisions of the finance department of the government at the same level.
项目支出实行项目库管理，并建立健全项目入库评审机制和项目滚动管理机制。
Project expenditure shall be managed through a project database, and a project entry review mechanism and a project rolling management mechanism shall be established and improved.
预算法第三十四条第二款所称余额管理，是指国务院在全国人民代表大会批准的中央一般公共预算债务的余额限额内，决定发债规模、品种、期限和时点的管理方式；所称余额，是指中央一般公共预算中举借债务未偿还的本金。
The term 'balance management' as referred to in the second paragraph of Article 34 of the Budget Law means the management method by which the State Council decides on the scale, variety, term, and timing of debt issuance within the balance limit of the central general public budget debt approved by the National People's Congress; the term 'balance' means the principal of borrowed debt that has not been repaid in the central general public budget.
地方政府债务余额实行限额管理。各省、自治区、直辖市的政府债务限额，由财政部在全国人民代表大会或者其常务委员会批准的总限额内，根据各地区债务风险、财力状况等因素，并考虑国家宏观调控政策等需要，提出方案报国务院批准。
The balance of local government debt shall be subject to limit management. The government debt limits of each province, autonomous region, or municipality directly under the Central Government shall be proposed by the Ministry of Finance within the total limit approved by the National People's Congress or its Standing Committee, based on factors such as the debt risk and financial capacity of each region, and taking into account the needs of national macro-control policies, and shall be submitted to the State Council for approval.
各省、自治区、直辖市的政府债务余额不得突破国务院批准的限额。
The government debt balance of each province, autonomous region, or municipality directly under the Central Government shall not exceed the limit approved by the State Council.
预算法第三十五条第二款所称举借债务的规模，是指各地方政府债务余额限额的总和，包括一般债务限额和专项债务限额。一般债务是指列入一般公共预算用于公益性事业发展的一般债券、地方政府负有偿还责任的外国政府和国际经济组织贷款转贷债务；专项债务是指列入政府性基金预算用于有收益的公益性事业发展的专项债券。
The term 'scale of borrowed debt' as referred to in the second paragraph of Article 35 of the Budget Law means the total of the debt balance limits of each local government, including the general debt limit and the special debt limit. General debt refers to general bonds included in the general public budget for the development of public welfare undertakings, and debts from loans onlent by foreign governments and international economic organizations for which the local government bears repayment responsibility; special debt refers to special bonds included in the government fund budget for the development of public welfare undertakings with income.
省、自治区、直辖市政府财政部门依照国务院下达的本地区地方政府债务限额，提出本级和转贷给下级政府的债务限额安排方案，报本级政府批准后，将增加举借的债务列入本级预算调整方案，报本级人民代表大会常务委员会批准。
The finance department of a province, autonomous region, or municipality directly under the Central Government shall, in accordance with the local government debt limit for the region issued by the State Council, propose a plan for the arrangement of debt limits for thethis level (same level) and for onlending to lower-level governments, and after approval by the government at the same level, shall include the increased borrowed debt in the budget adjustment plan of the same level and submit it to the Standing Committee of the People's Congress at the same level for approval.
接受转贷并向下级政府转贷的政府应当将转贷债务纳入本级预算管理。使用转贷并负有直接偿还责任的政府，应当将转贷债务列入本级预算调整方案，报本级人民代表大会常务委员会批准。
A government that receives onlent debt and onlends it to lower-level governments shall include the onlent debt in its own budget management. A government that uses onlent debt and bears direct repayment responsibility shall include the onlent debt in its budget adjustment plan and submit it to the Standing Committee of the People's Congress at the same level for approval.
地方各级政府财政部门负责统一管理本地区政府债务。
The finance department of a local government at any level shall be responsible for the unified management of government debt in the region.
国务院可以将举借的外国政府和国际经济组织贷款转贷给省、自治区、直辖市政府。
The State Council may onlend loans borrowed from foreign governments and international economic organizations to the governments of provinces, autonomous regions, or municipalities directly under the Central Government.
国务院向省、自治区、直辖市政府转贷的外国政府和国际经济组织贷款，省、自治区、直辖市政府负有直接偿还责任的，应当纳入本级预算管理。省、自治区、直辖市政府未能按时履行还款义务的，国务院可以相应抵扣对该地区的税收返还等资金。
Where the State Council relends loans from foreign governments and international economic organizations to the governments of provinces, autonomous regions, and municipalities directly under the Central Government, and the governments of provinces, autonomous regions, and municipalities directly under the Central Government bear direct repayment responsibility, such loans shall be incorporated into their respective budget management. If a government of a province, autonomous region, or municipality directly under the Central Government fails to perform its repayment obligations on time, the State Council may correspondingly deduct tax rebates and other funds to that region.
省、自治区、直辖市政府可以将国务院转贷的外国政府和国际经济组织贷款再转贷给下级政府。
The governments of provinces, autonomous regions, and municipalities directly under the Central Government may relend the loans from foreign governments and international economic organizations, which have been reloaned by the State Council, to lower-level governments.
财政部和省、自治区、直辖市政府财政部门应当建立健全地方政府债务风险评估指标体系，组织评估地方政府债务风险状况，对债务高风险地区提出预警，并监督化解债务风险。
The Ministry of Finance and the finance departments of the governments of provinces, autonomous regions, and municipalities directly under the Central Government shall establish a sound local government debt risk assessment indicator system, organize assessments of local government debt risk conditions, issue warnings to regions with high debt risk, and supervise the mitigation of debt risks.
县级以上各级政府应当按照本年度转移支付预计执行数的一定比例将下一年度转移支付预计数提前下达至下一级政府，具体下达事宜由本级政府财政部门办理。
Governments at or above the county level shall, in accordance with a certain percentage of the estimated execution amount of transfer payments for the current year, issue in advance the estimated amount of transfer payments for the following year to the next lower level government. The specific issuance matters shall be handled by the finance department of the government at the same level.
除据实结算等特殊项目的转移支付外，提前下达的一般性转移支付预计数的比例一般不低于90%；提前下达的专项转移支付预计数的比例一般不低于70%。其中，按照项目法管理分配的专项转移支付，应当一并明确下一年度组织实施的项目。
Except for transfer payments for special projects such as those settled based on actual figures, the proportion of general transfer payments issued in advance shall generally not be less than 90%; the proportion of special transfer payments issued in advance shall generally not be less than 70%. Among them, for special transfer payments managed and allocated according to project-based methods, the projects to be organized and implemented in the following year shall be clearly specified at the same time.
经本级政府批准，各级政府财政部门可以设置预算周转金，额度不得超过本级一般公共预算支出总额的1%。年度终了时，各级政府财政部门可以将预算周转金收回并用于补充预算稳定调节基金。
With the approval of the government at the same level, the finance department of a government at any level may set up a budget revolving fund, the amount of which shall not exceed 1% of the total general public budget expenditures at that level. At the end of the year, the finance department of the government may recover the budget revolving fund and use it to supplement the budget stabilization and adjustment fund.
预算法第四十二条第一款所称结转资金，是指预算安排项目的支出年度终了时尚未执行完毕，或者因故未执行但下一年度需要按原用途继续使用的资金；连续两年未用完的结转资金，是指预算安排项目的支出在下一年度终了时仍未用完的资金。
The term 'carryover funds' as used in the first paragraph of Article 42 of the Budget Law refers to funds for budgeted project expenditures that have not been fully executed by the end of the year, or that have not been executed for some reason but need to continue to be used for the original purpose in the following year; 'carryover funds that have not been used up for two consecutive years' refers to funds for budgeted project expenditures that have not been used up by the end of the following year.
预算法第四十二条第一款所称结余资金，是指年度预算执行终了时，预算收入实际完成数扣除预算支出实际完成数和结转资金后剩余的资金。
The term 'surplus funds' as used in the first paragraph of Article 42 of the Budget Law refers to the remaining funds after deducting the actual completed amount of budget expenditures and carryover funds from the actual completed amount of budget revenues at the end of the annual budget execution.
预 算 执 行
Budget Execution
预算执行中，政府财政部门的主要职责：
During budget execution, the main responsibilities of the government finance department are:
(一)研究和落实财政税收政策措施，支持经济社会健康发展；
(1) Research and implement fiscal and tax policies to support healthy economic and social development;
(二)制定组织预算收入、管理预算支出以及相关财务、会计、内部控制、监督等制度和办法；
(2) Formulate systems and measures for organizing budget revenue, managing budget expenditures, and related financial, accounting, internal control, and supervision;
(三)督促各预算收入征收部门和单位依法履行职责，征缴预算收入；
(3) Supervise all budget revenue collection departments and units to perform their duties according to law and collect budget revenue;
(四)根据年度支出预算和用款计划，合理调度、拨付预算资金，监督各部门、各单位预算资金使用管理情况；
(4) Based on the annual expenditure budget and fund utilization plan, reasonably allocate and disburse budget funds, and supervise the use and management of budget funds by all departments and units;
(五)统一管理政府债务的举借、支出与偿还，监督债务资金使用情况；
(5) Uniformly manage the borrowing, expenditure, and repayment of government debt, and supervise the use of debt funds;
(六)指导和监督各部门、各单位建立健全财务制度和会计核算体系，规范账户管理，健全内部控制机制，按照规定使用预算资金；
(6) Guide and supervise all departments and units to establish sound financial systems and accounting systems, standardize account management, improve internal control mechanisms, and use budget funds in accordance with regulations;
(七)汇总、编报分期的预算执行数据，分析预算执行情况，按照本级人民代表大会常务委员会、本级政府和上一级政府财政部门的要求定期报告预算执行情况，并提出相关政策建议；
(7) Summarize and compile periodic budget execution data, analyze budget execution, report budget execution regularly as required by the standing committee of the people's congress at the same level, the government at the same level, and the financial department of the government at the next higher level, and propose relevant policy recommendations;
(八)组织和指导预算资金绩效监控、绩效评价；
(8) Organize and guide budget fund performance monitoring and performance evaluation;
(九)协调预算收入征收部门和单位、国库以及其他有关部门的业务工作。
(9) Coordinate the business work of budget revenue collection departments and units, the treasury, and other relevant departments.
预算法第五十六条第二款所称财政专户，是指财政部门为履行财政管理职能，根据法律规定或者经国务院批准开设的用于管理核算特定专用资金的银行结算账户；所称特定专用资金，包括法律规定可以设立财政专户的资金，外国政府和国际经济组织的贷款、赠款，按照规定存储的人民币以外的货币，财政部会同有关部门报国务院批准的其他特定专用资金。
The term 'fiscal account' as used in Article 56, paragraph 2 of the Budget Law refers to a bank settlement account opened by the financial department to perform fiscal management functions, in accordance with legal provisions or with the approval of the State Council, for the management and accounting of specific dedicated funds. The term 'specific dedicated funds' includes funds that may establish fiscal accounts as provided by law, loans and grants from foreign governments and international economic organizations, currencies other than RMB stored as required, and other specific dedicated funds approved by the State Council upon the report of the Ministry of Finance in conjunction with relevant departments.
开设、变更财政专户应当经财政部核准，撤销财政专户应当报财政部备案，中国人民银行应当加强对银行业金融机构开户的核准、管理和监督工作。
The establishment and modification of fiscal accounts shall be approved by the Ministry of Finance, and the cancellation of fiscal accounts shall be reported to the Ministry of Finance for record. The People's Bank of China shall strengthen the approval, management, and supervision of banking financial institutions' account opening.
财政专户资金由本级政府财政部门管理。除法律另有规定外，未经本级政府财政部门同意，任何部门、单位和个人都无权冻结、动用财政专户资金。
Fiscal account funds shall be managed by the finance department of the people's government at the same level. Unless otherwise provided by law, no department, unit, or individual has the right to freeze or use fiscal account funds without the consent of the finance department of the people's government at the same level.
财政专户资金应当由本级政府财政部门纳入统一的会计核算，并在预算执行情况、决算和政府综合财务报告中单独反映。
Fiscal account funds shall be included in unified accounting by the finance department of the people's government at the same level and shall be separately reflected in the budget execution, final accounts, and comprehensive government financial reports.
预算执行中，各部门、各单位的主要职责：
During budget execution, the main responsibilities of each department and unit:
(一)制定本部门、本单位预算执行制度，建立健全内部控制机制；
(1) Formulate the budget execution system of the department and unit, and establish and improve internal control mechanisms;
(二)依法组织收入，严格支出管理，实施绩效监控，开展绩效评价，提高资金使用效益；
(2) Organize revenue in accordance with the law, strictly manage expenditures, implement performance monitoring, carry out performance evaluation, and improve the efficiency of fund use;
(三)对单位的各项经济业务进行会计核算；
(3) Conduct accounting for various economic activities of the unit;
(四)汇总本部门、本单位的预算执行情况，定期向本级政府财政部门报送预算执行情况报告和绩效评价报告。
(4) Summarize the budget execution of the department and unit, and regularly submit budget execution reports and performance evaluation reports to the finance department of the people's government at the same level.
财政部门会同社会保险行政部门、社会保险费征收机构制定社会保险基金预算的收入、支出以及财务管理的具体办法。
The finance department, together with the social insurance administrative department and the social insurance premium collection agency, shall formulate specific measures for the revenue, expenditure, and financial management of the social insurance fund budget.
社会保险基金预算由社会保险费征收机构和社会保险经办机构具体执行，并按照规定向本级政府财政部门和社会保险行政部门报告执行情况。
The social insurance fund budget shall be specifically executed by the social insurance premium collection agency and the social insurance agency, and they shall report the execution status to the finance department and the social insurance administrative department of the people's government at the same level in accordance with regulations.
各级政府财政部门和税务、海关等预算收入征收部门和单位必须依法组织预算收入，按照财政管理体制、征收管理制度和国库集中收缴制度的规定征收预算收入，除依法缴入财政专户的社会保险基金等预算收入外，应当及时将预算收入缴入国库。
The financial departments of governments at all levels and the tax, customs and other budget revenue collection departments and units must organize budget revenue in accordance with the law, collect budget revenue in accordance with the provisions of the fiscal management system, the collection management system and the centralized treasury payment system, and, except for social insurance funds and other budget revenues that are paid into the fiscal special account according to law, shall promptly pay the budget revenue into the treasury.
除依法缴入财政专户的社会保险基金等预算收入外，一切有预算收入上缴义务的部门和单位，必须将应当上缴的预算收入，按照规定的预算级次、政府收支分类科目、缴库方式和期限缴入国库，任何部门、单位和个人不得截留、占用、挪用或者拖欠。
Except for social insurance funds and other budget revenues that are paid into the fiscal special account according to law, all departments and units that have the obligation to turn over budget revenue must turn over the budget revenue that should be turned over to the treasury in accordance with the prescribed budget level, government revenue and expenditure classification subjects, payment method and time limit. No department, unit or individual may intercept, occupy, misappropriate or default on such revenue.
各级政府财政部门应当加强对预算资金拨付的管理，并遵循下列原则：
The financial departments of governments at all levels shall strengthen the management of budget fund allocation and follow the following principles:
(一)按照预算拨付，即按照批准的年度预算和用款计划拨付资金。除预算法第五十四条规定的在预算草案批准前可以安排支出的情形外，不得办理无预算、无用款计划、超预算或者超计划的资金拨付，不得擅自改变支出用途；
(1) Allocation according to the budget, i.e., allocating funds in accordance with the approved annual budget and the fund utilization plan. Except for the circumstances where expenditures may be arranged before the approval of the draft budget as provided in Article 54 of the Budget Law, no fund allocation without a budget, without a fund utilization plan, exceeding the budget or exceeding the plan shall be made, and the purpose of expenditure shall not be changed without authorization;
(二)按照规定的预算级次和程序拨付，即根据用款单位的申请，按照用款单位的预算级次、审定的用款计划和财政部门规定的预算资金拨付程序拨付资金；
(2) Allocation according to the prescribed budget level and procedure, i.e., allocating funds based on the application of the fund-using unit, in accordance with the budget level of the fund-using unit, the approved fund utilization plan and the budget fund allocation procedure prescribed by the financial department;
(三)按照进度拨付，即根据用款单位的实际用款进度拨付资金。
(3) Allocation according to progress, i.e., allocating funds in accordance with the actual fund utilization progress of the fund-using unit.
财政部应当根据全国人民代表大会批准的中央政府债务余额限额，合理安排发行国债的品种、结构、期限和时点。
The Ministry of Finance shall, in accordance with the central government debt balance limit approved by the National People's Congress, reasonably arrange the varieties, structure, term and timing of the issuance of national bonds.
省、自治区、直辖市政府财政部门应当根据国务院批准的本地区政府债务限额，合理安排发行本地区政府债券的结构、期限和时点。
The financial departments of provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the local government debt limit approved by the State Council for their respective regions, reasonably arrange the structure, term and timing of the issuance of local government bonds in their regions.
转移支付预算下达和资金拨付应当由财政部门办理，其他部门和单位不得对下级政府部门和单位下达转移支付预算或者拨付转移支付资金。
The issuance of transfer payment budgets and the allocation of transfer payment funds shall be handled by the financial departments. Other departments and units shall not issue transfer payment budgets or allocate transfer payment funds to lower-level government departments and units.
各级政府、各部门、各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围、提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度。
Governments at all levels, all departments and all units shall strengthen the management of budget expenditures, strictly implement the budget, abide by the financial system, strengthen budget constraints, and shall not expand the scope of expenditure or raise expenditure standards without authorization; they shall use funds strictly in accordance with the expenditure purposes specified in the budget, and reasonably arrange the progress of expenditure.
财政部负责制定与预算执行有关的财务规则、会计准则和会计制度。各部门、各单位应当按照本级政府财政部门的要求建立健全财务制度，加强会计核算。
The Ministry of Finance is responsible for formulating financial rules, accounting standards, and accounting systems related to budget execution. All departments and units shall establish and improve financial systems and strengthen accounting in accordance with the requirements of the finance department of the people's government at the corresponding level.
国库是办理预算收入的收纳、划分、留解、退付和库款支拨的专门机构。国库分为中央国库和地方国库。
The treasury is a specialized institution that handles the receipt, classification, retention, refund, and disbursement of budget revenues. The treasury is divided into the central treasury and local treasuries.
中央国库业务由中国人民银行经理。未设中国人民银行分支机构的地区，由中国人民银行商财政部后，委托有关银行业金融机构办理。
Central treasury operations are managed by the People's Bank of China. In areas where there is no branch of the People's Bank of China, the People's Bank of China, after consulting with the Ministry of Finance, shall entrust relevant banking financial institutions to handle the operations.
地方国库业务由中国人民银行分支机构经理。未设中国人民银行分支机构的地区，由上级中国人民银行分支机构商有关地方政府财政部门后，委托有关银行业金融机构办理。
Local treasury operations are managed by branches of the People's Bank of China. In areas where there is no branch of the People's Bank of China, the superior branch of the People's Bank of China, after consulting with the finance department of the relevant local people's government, shall entrust relevant banking financial institutions to handle the operations.
具备条件的乡、民族乡、镇，应当设立国库。具体条件和标准由省、自治区、直辖市政府财政部门确定。
Townships, ethnic townships, and towns that meet the conditions shall establish treasuries. The specific conditions and standards shall be determined by the finance departments of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.
中央国库业务应当接受财政部的指导和监督，对中央财政负责。
Central treasury operations shall accept the guidance and supervision of the Ministry of Finance and be responsible to the central finance.
地方国库业务应当接受本级政府财政部门的指导和监督，对地方财政负责。
Local treasury operations shall accept the guidance and supervision of the finance department of the people's government at the corresponding level and be responsible to the local finance.
省、自治区、直辖市制定的地方国库业务规程应当报财政部和中国人民银行备案。
The local treasury operation procedures formulated by provinces, autonomous regions, and municipalities directly under the Central Government shall be reported to the Ministry of Finance and the People's Bank of China for record.
各级国库应当及时向本级政府财政部门编报预算收入入库、解库、库款拨付以及库款余额情况的日报、旬报、月报和年报。
Treasuries at all levels shall promptly compile and submit daily, ten-day, monthly, and annual reports to the finance department of the people's government at the corresponding level on the receipt, settlement, disbursement, and balance of budget revenues.
各级国库应当依照有关法律、行政法规、国务院以及财政部、中国人民银行的有关规定，加强对国库业务的管理，及时准确地办理预算收入的收纳、划分、留解、退付和预算支出的拨付。
Treasuries at all levels shall, in accordance with relevant laws, administrative regulations, and the relevant provisions of the State Council, the Ministry of Finance, and the People's Bank of China, strengthen the management of treasury operations, and promptly and accurately handle the receipt, classification, retention, refund of budget revenues and the disbursement of budget expenditures.
各级国库和有关银行业金融机构必须遵守国家有关预算收入缴库的规定，不得延解、占压应当缴入国库的预算收入和国库库款。
All levels of treasury and relevant banking financial institutions must comply with state regulations on budget revenue deposit, and shall not delay or withhold budget revenues and treasury funds that should be deposited into the treasury.
各级国库必须凭本级政府财政部门签发的拨款凭证或者支付清算指令于当日办理资金拨付，并及时将款项转入收款单位的账户或者清算资金。
All levels of treasury must process fund transfers on the same day based on the allocation voucher or payment settlement instruction issued by the government finance department at the same level, and promptly transfer the funds to the account of the receiving unit or settle the funds.
各级国库和有关银行业金融机构不得占压财政部门拨付的预算资金。
All levels of treasury and relevant banking financial institutions shall not withhold budget funds allocated by the finance department.
各级政府财政部门、预算收入征收部门和单位、国库应当建立健全相互之间的预算收入对账制度，在预算执行中按月、按年核对预算收入的收纳以及库款拨付情况，保证预算收入的征收入库、库款拨付和库存金额准确无误。
Government finance departments at all levels, budget revenue collection departments and units, and the treasury shall establish and improve mutual budget revenue reconciliation systems, and conduct monthly and annual reconciliations of budget revenue collection and treasury fund allocation during budget execution to ensure the accuracy of budget revenue collection and deposit, treasury fund allocation, and treasury balance amounts.
中央预算收入、中央和地方预算共享收入退库的办法，由财政部制定。地方预算收入退库的办法，由省、自治区、直辖市政府财政部门制定。
The procedures for refunding central budget revenues and central-local shared budget revenues shall be formulated by the Ministry of Finance. The procedures for refunding local budget revenues shall be formulated by the finance departments of provinces, autonomous regions, and municipalities directly under the Central Government.
各级预算收入退库的审批权属于本级政府财政部门。中央预算收入、中央和地方预算共享收入的退库，由财政部或者财政部授权的机构批准。地方预算收入的退库，由地方政府财政部门或者其授权的机构批准。具体退库程序按照财政部的有关规定办理。
The approval authority for refunds of budget revenues at all levels belongs to the government finance department at the same level. Refunds of central budget revenues and central-local shared budget revenues shall be approved by the Ministry of Finance or an institution authorized by the Ministry of Finance. Refunds of local budget revenues shall be approved by the local government finance department or an institution authorized by it. The specific refund procedures shall be handled in accordance with the relevant provisions of the Ministry of Finance.
办理预算收入退库，应当直接退给申请单位或者申请个人，按照国家规定用途使用。任何部门、单位和个人不得截留、挪用退库款项。
When handling budget revenue refunds, the refund shall be made directly to the applying unit or individual and used in accordance with state regulations. No department, unit, or individual may intercept or misappropriate the refunded funds.
各级政府应当加强对本级国库的管理和监督，各级政府财政部门负责协调本级预算收入征收部门和单位与国库的业务工作。
Governments at all levels shall strengthen the management and supervision of the treasury at the same level. Government finance departments at all levels are responsible for coordinating the business work between budget revenue collection departments and units at the same level and the treasury.
国务院各部门制定的规章、文件，凡涉及减免应缴预算收入、设立和改变收入项目和标准、罚没财物处理、经费开支标准和范围、国有资产处置和收益分配以及会计核算等事项的，应当符合国家统一的规定；凡涉及增加或者减少财政收入或者支出的，应当征求财政部意见。
Rules and documents formulated by departments under the State Council that involve reductions or exemptions of budgeted revenues, establishment or changes of revenue items and standards, disposal of confiscated property, standards and scope of expenditure, disposal of state-owned assets and income distribution, and accounting matters shall comply with the unified provisions of the state; those involving increases or decreases in fiscal revenues or expenditures shall seek the opinion of the Ministry of Finance.
地方政府依据法定权限制定的规章和规定的行政措施，不得涉及减免中央预算收入、中央和地方预算共享收入，不得影响中央预算收入、中央和地方预算共享收入的征收；违反规定的，有关预算收入征收部门和单位有权拒绝执行，并应当向上级预算收入征收部门和单位以及财政部报告。
Rules and administrative measures formulated by local governments in accordance with statutory authority shall not involve reductions or exemptions of central budget revenues or central-local shared budget revenues, nor affect the collection of central budget revenues or central-local shared budget revenues; if in violation, relevant budget revenue collection departments and units have the right to refuse to implement and shall report to the superior budget revenue collection department and unit as well as the Ministry of Finance.
各级政府应当加强对预算执行工作的领导，定期听取财政部门有关预算执行情况的汇报，研究解决预算执行中出现的问题。
Governments at all levels shall strengthen leadership over budget execution work, regularly listen to reports from the financial department on budget execution, and study and resolve issues arising during budget execution.
各级政府财政部门有权监督本级各部门及其所属各单位的预算管理有关工作，对各部门的预算执行情况和绩效进行评价、考核。
The financial departments of governments at all levels have the authority to supervise the budget management work of departments at the same level and their subordinate units, and to evaluate and assess the budget execution and performance of each department.
各级政府财政部门有权对与本级各预算收入相关的征收部门和单位征收本级预算收入的情况进行监督，对违反法律、行政法规规定多征、提前征收、减征、免征、缓征或者退还预算收入的，责令改正。
The financial departments of governments at all levels have the authority to supervise the collection of budget revenues by the revenue-collecting departments and units related to the budget revenues at the same level, and to order corrections for violations of laws and administrative regulations such as over-collection, early collection, reduction, exemption, deferral, or refund of budget revenues.
各级政府财政部门应当每月向本级政府报告预算执行情况，具体报告内容、方式和期限由本级政府规定。
The financial departments of governments at all levels shall report to the government at the same level on budget execution on a monthly basis. The specific content, method, and deadline of the report shall be prescribed by the government at the same level.
地方各级政府财政部门应当定期向上一级政府财政部门报送本行政区域预算执行情况，包括预算执行旬报、月报、季报，政府债务余额统计报告，国库库款报告以及相关文字说明材料。具体报送内容、方式和期限由上一级政府财政部门规定。
The financial departments of local governments at all levels shall regularly submit to the financial department of the government at the next higher level reports on budget execution within their administrative regions, including ten-day reports, monthly reports, quarterly reports on budget execution, statistical reports on government debt balances, treasury fund reports, and related explanatory materials. The specific content, method, and deadline for submission shall be prescribed by the financial department of the government at the next higher level.
各级税务、海关等预算收入征收部门和单位应当按照财政部门规定的期限和要求，向财政部门和上级主管部门报送有关预算收入征收情况，并附文字说明材料。
The tax, customs, and other budget revenue-collecting departments and units at all levels shall, in accordance with the deadlines and requirements prescribed by the financial department, submit to the financial department and the higher competent authority reports on the collection of budget revenues, along with explanatory materials.
各级税务、海关等预算收入征收部门和单位应当与相关财政部门建立收入征管信息共享机制。
The tax, customs, and other budget revenue-collecting departments and units at all levels shall establish a revenue collection and management information sharing mechanism with the relevant financial departments.
各部门应当按照本级政府财政部门规定的期限和要求，向本级政府财政部门报送本部门及其所属各单位的预算收支情况等报表和文字说明材料。
All departments shall, in accordance with the deadlines and requirements prescribed by the financial department of the government at the same level, submit to the financial department of the government at the same level statements and explanatory materials on the budget revenues and expenditures of the department and its subordinate units.
预算法第六十六条第一款所称超收收入，是指年度本级一般公共预算收入的实际完成数超过经本级人民代表大会或者其常务委员会批准的预算收入数的部分。
The term 'revenue surplus' as used in Article 66, Paragraph 1 of the Budget Law refers to the portion by which the actual completion amount of the annual general public budget revenue at the same level exceeds the budget revenue amount approved by the People's Congress at the same level or its Standing Committee.
预算法第六十六条第三款所称短收，是指年度本级一般公共预算收入的实际完成数小于经本级人民代表大会或者其常务委员会批准的预算收入数的情形。
The term 'revenue shortfall' as used in Article 66, Paragraph 3 of the Budget Law refers to the situation where the actual completion amount of the annual general public budget revenue at the same level is less than the budget revenue amount approved by the People's Congress at the same level or its Standing Committee.
前两款所称实际完成数和预算收入数，不包括转移性收入和政府债务收入。
The actual completed figures and budget revenue figures mentioned in the preceding two paragraphs do not include transfer income and government debt income.
省、自治区、直辖市政府依照预算法第六十六条第三款规定增列的赤字，可以通过在国务院下达的本地区政府债务限额内发行地方政府一般债券予以平衡。
The deficits increased by the governments of provinces, autonomous regions, and municipalities directly under the Central Government in accordance with the provisions of Article 66, paragraph 3 of the Budget Law may be balanced by issuing local government general bonds within the local government debt limit issued by the State Council for the region.
设区的市、自治州以下各级一般公共预算年度执行中出现短收的，应当通过调入预算稳定调节基金或者其他预算资金、减少支出等方式实现收支平衡；采取上述措施仍不能实现收支平衡的，可以通过申请上级政府临时救助平衡当年预算，并在下一年度预算中安排资金归还。
If a shortfall occurs during the annual execution of the general public budget at the level of a city with districts, autonomous prefecture, or below, it shall be balanced by transferring in from the budget stabilization and adjustment fund or other budget funds, reducing expenditures, or other means; if the above measures still cannot achieve a balance, a temporary assistance from the higher-level government may be applied for to balance the current year's budget, and funds shall be arranged in the next year's budget to repay the assistance.
各级一般公共预算年度执行中厉行节约、节约开支，造成本级预算支出实际执行数小于预算总支出的，不属于预算调整的情形。
If, during the annual execution of the general public budget at any level, the actual expenditure of the current level's budget is less than the total budget expenditure due to practicing economy and saving expenses, this does not constitute a budget adjustment situation.
各级政府性基金预算年度执行中有超收收入的，应当在下一年度安排使用并优先用于偿还相应的专项债务；出现短收的，应当通过减少支出实现收支平衡。国务院另有规定的除外。
If there is a surplus during the annual execution of the government fund budget at any level, it shall be arranged for use in the following year and given priority to repay the corresponding special debts; if a shortfall occurs, it shall be balanced by reducing expenditures. Unless otherwise provided by the State Council.
各级国有资本经营预算年度执行中有超收收入的，应当在下一年度安排使用；出现短收的，应当通过减少支出实现收支平衡。国务院另有规定的除外。
If there is a surplus during the annual execution of the state-owned capital operation budget at any level, it shall be arranged for use in the following year; if a shortfall occurs, it shall be balanced by reducing expenditures. Unless otherwise provided by the State Council.
年度预算确定后，部门、单位改变隶属关系引起预算级次或者预算关系变化的，应当在改变财务关系的同时，相应办理预算、资产划转。
After the annual budget is determined, if a change in the affiliation of a department or unit causes a change in the budget level or budget relationship, the budget and asset transfer shall be handled accordingly at the same time as the financial relationship is changed.
决 算
Final Accounts
预算法第七十四条所称决算草案，是指各级政府、各部门、各单位编制的未经法定程序审查和批准的预算收支和结余的年度执行结果。
The term 'draft final accounts' as mentioned in Article 74 of the Budget Law refers to the annual execution results of budget revenues, expenditures, and balances compiled by governments at all levels, departments, and units that have not yet been reviewed and approved through legal procedures.
财政部应当在每年第四季度部署编制决算草案的原则、要求、方法和报送期限，制发中央各部门决算、地方决算以及其他有关决算的报表格式。
The Ministry of Finance shall, in the fourth quarter of each year, deploy the principles, requirements, methods, and submission deadlines for compiling draft final accounts, and formulate the report formats for the final accounts of central departments, local final accounts, and other relevant final accounts.
省、自治区、直辖市政府按照国务院的要求和财政部的部署，结合本地区的具体情况，提出本行政区域编制决算草案的要求。
The governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, and in light of the specific circumstances of their respective regions, put forward the requirements for the preparation of draft final accounts within their administrative regions.
县级以上地方政府财政部门根据财政部的部署和省、自治区、直辖市政府的要求，部署编制本级政府各部门和下级政府决算草案的原则、要求、方法和报送期限，制发本级政府各部门决算、下级政府决算以及其他有关决算的报表格式。
The finance departments of local governments at or above the county level shall, in accordance with the deployment of the Ministry of Finance and the requirements of the governments of provinces, autonomous regions, and municipalities directly under the Central Government, deploy the principles, requirements, methods, and submission deadlines for the preparation of draft final accounts of their own government departments and lower-level governments, and formulate the reporting formats for the final accounts of their own government departments, lower-level governments, and other relevant final accounts.
地方政府财政部门根据上级政府财政部门的部署，制定本行政区域决算草案和本级各部门决算草案的具体编制办法。
The finance departments of local governments shall, in accordance with the deployment of the finance departments of higher-level governments, formulate specific preparation methods for the draft final accounts of their administrative regions and the draft final accounts of their own departments.
各部门根据本级政府财政部门的部署，制定所属各单位决算草案的具体编制办法。
Each department shall, in accordance with the deployment of the finance department of its own government, formulate specific preparation methods for the draft final accounts of its subordinate units.
各级政府财政部门、各部门、各单位在每一预算年度终了时，应当清理核实全年预算收入、支出数据和往来款项，做好决算数据对账工作。
The finance departments, departments, and units of governments at all levels shall, at the end of each budget year, verify and confirm the annual budget revenue, expenditure data, and current accounts, and carry out the reconciliation of final accounts data.
决算各项数据应当以经核实的各级政府、各部门、各单位会计数据为准，不得以估计数据替代，不得弄虚作假。
All data in the final accounts shall be based on the verified accounting data of governments, departments, and units at all levels, and shall not be replaced by estimated data or falsified.
各部门、各单位决算应当列示结转、结余资金。
The final accounts of each department and unit shall list the carryover and surplus funds.
各单位应当按照主管部门的布置，认真编制本单位决算草案，在规定期限内上报。
Each unit shall, in accordance with the arrangement of its competent department, carefully prepare its own draft final accounts and submit them within the prescribed time limit.
各部门在审核汇总所属各单位决算草案基础上，连同本部门自身的决算收入和支出数据，汇编成本部门决算草案并附详细说明，经部门负责人签章后，在规定期限内报本级政府财政部门审核。
Each department shall, on the basis of reviewing and summarizing the draft final accounts of its subordinate units, together with its own final revenue and expenditure data, compile the draft final accounts of the department with detailed explanations, and after being signed by the head of the department, submit them to the finance department of its own government for review within the prescribed time limit.
各级预算收入征收部门和单位应当按照财政部门的要求，及时编制收入年报以及有关资料并报送财政部门。
The revenue collection departments and units of budgets at all levels shall, in accordance with the requirements of the finance department, timely prepare annual revenue reports and relevant materials and submit them to the finance department.
各级政府财政部门应当根据本级预算、预算会计核算数据等相关资料编制本级决算草案。
The finance department of each level of government shall compile the draft final accounts of that level based on the budget of that level, budget accounting data, and other relevant materials.
年度预算执行终了，对于上下级财政之间按照规定需要清算的事项，应当在决算时办理结算。
At the end of the annual budget execution, matters that need to be settled between higher and lower level governments according to regulations shall be settled at the time of final accounts.
县级以上各级政府财政部门编制的决算草案应当及时报送本级政府审计部门审计。
The draft final accounts compiled by the finance department of a government at or above the county level shall be promptly submitted to the audit department of that government for auditing.
县级以上地方各级政府应当自本级决算经批准之日起30日内，将本级决算以及下一级政府上报备案的决算汇总，报上一级政府备案；将下一级政府报送备案的决算汇总，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, within 30 days from the date of approval of its final accounts, submit a summary of its final accounts and the final accounts of the next lower level government that have been filed for record to the next higher level government for record; and submit a summary of the final accounts filed by the next lower level government to the standing committee of the people's congress at the same level for record.
乡、民族乡、镇政府应当自本级决算经批准之日起30日内，将本级决算报上一级政府备案。
A township, ethnic township, or town government shall, within 30 days from the date of approval of its final accounts, submit its final accounts to the next higher level government for record.
监 督
Supervision
县级以上各级政府应当接受本级和上级人民代表大会及其常务委员会对预算执行情况和决算的监督，乡、民族乡、镇政府应当接受本级人民代表大会和上级人民代表大会及其常务委员会对预算执行情况和决算的监督；按照本级人民代表大会或者其常务委员会的要求，报告预算执行情况；认真研究处理本级人民代表大会代表或者其常务委员会组成人员有关改进预算管理的建议、批评和意见，并及时答复。
Governments at or above the county level shall accept supervision by the people's congress and its standing committee at the same level and at higher levels over budget execution and final accounts; township, ethnic township, and town governments shall accept supervision by the people's congress at the same level and the people's congress and its standing committee at higher levels over budget execution and final accounts; they shall report on budget execution as required by the people's congress or its standing committee at the same level; they shall seriously study and handle suggestions, criticisms, and opinions on improving budget management raised by deputies to the people's congress or members of its standing committee, and respond in a timely manner.
各级政府应当加强对下级政府预算执行情况的监督，对下级政府在预算执行中违反预算法、本条例和国家方针政策的行为，依法予以制止和纠正；对本级预算执行中出现的问题，及时采取处理措施。
Governments at each level shall strengthen supervision over the budget execution of lower level governments, and shall, in accordance with the law, stop and correct actions by lower level governments that violate the Budget Law, these Regulations, and national policies during budget execution; and shall promptly take measures to address problems arising in the budget execution of the same level.
下级政府应当接受上级政府对预算执行情况的监督；根据上级政府的要求，及时提供资料，如实反映情况，不得隐瞒、虚报；严格执行上级政府作出的有关决定，并将执行结果及时上报。
Lower level governments shall accept supervision by higher level governments over budget execution; they shall promptly provide materials and truthfully report the situation as required by higher level governments, and shall not conceal or make false reports; they shall strictly implement relevant decisions made by higher level governments and promptly report the results of implementation.
各部门及其所属各单位应当接受本级政府财政部门对预算管理有关工作的监督。
All departments and their subordinate units shall accept supervision by the finance department of the government at the same level over work related to budget management.
财政部派出机构根据职责和财政部的授权，依法开展工作。
Dispatched institutions of the Ministry of Finance shall carry out work in accordance with their functions and the authorization of the Ministry of Finance.
各级政府审计部门应当依法对本级预算执行情况和决算草案，本级各部门、各单位和下级政府的预算执行情况和决算，进行审计监督。
Government audit departments at all levels shall, in accordance with the law, conduct audit supervision over the budget execution and draft final accounts at the corresponding level, as well as the budget execution and final accounts of departments, units, and lower-level governments.
法 律 责 任
Legal Liability
预算法第九十三条第六项所称违反本法规定冻结、动用国库库款或者以其他方式支配已入国库库款，是指：
The term 'freezing, using treasury funds, or otherwise disposing of treasury funds that have been deposited into the state treasury in violation of the provisions of this Law' as referred to in Item 6 of Article 93 of the Budget Law means:
(一)未经有关政府财政部门同意，冻结、动用国库库款；
(1) Freezing or using treasury funds without the consent of the relevant government finance department;
(二)预算收入征收部门和单位违反规定将所收税款和其他预算收入存入国库之外的其他账户；
(2) Revenue collection departments and units depositing collected taxes and other budgetary revenues into accounts other than the state treasury in violation of regulations;
(三)未经有关政府财政部门或者财政部门授权的机构同意，办理资金拨付和退付；
(3) Handling fund allocations and refunds without the consent of the relevant government finance department or an institution authorized by the finance department;
(四)将国库库款挪作他用；
(4) Misappropriating treasury funds for other purposes;
(五)延解、占压国库库款；
(5) Delaying the transfer or withholding treasury funds;
(六)占压政府财政部门拨付的预算资金。
(6) Withholding budgetary funds allocated by the government finance department.
各级政府、有关部门和单位有下列行为之一的，责令改正；对负有直接责任的主管人员和其他直接责任人员，依法给予处分：
Where governments, relevant departments, and units commit any of the following acts, they shall be ordered to make corrections; the persons directly in charge and other directly responsible persons shall be given sanctions according to law:
(一)突破一般债务限额或者专项债务限额举借债务；
(1) Borrowing debts that exceed the general debt limit or special debt limit;
(二)违反本条例规定下达转移支付预算或者拨付转移支付资金；
(2) Issuing transfer payment budgets or disbursing transfer payment funds in violation of these Regulations;
(三)擅自开设、变更账户。
(3) Opening or changing accounts without authorization.
附 则
Supplementary Provisions
预算法第九十七条所称政府综合财务报告，是指以权责发生制为基础编制的反映各级政府整体财务状况、运行情况和财政中长期可持续性的报告。政府综合财务报告包括政府资产负债表、收入费用表等财务报表和报表附注，以及以此为基础进行的综合分析等。
The term 'government comprehensive financial report' as mentioned in Article 97 of the Budget Law refers to a report prepared on an accrual basis that reflects the overall financial condition, operational performance, and medium- to long-term fiscal sustainability of governments at all levels. The government comprehensive financial report includes financial statements such as the government balance sheet and income statement, notes to the financial statements, and comprehensive analysis based on these.
政府投资年度计划应当和本级预算相衔接。政府投资决策、项目实施和监督管理按照政府投资有关行政法规执行。
The annual government investment plan shall be aligned with the budget at the corresponding level. Government investment decisions, project implementation, and supervision and management shall be carried out in accordance with the relevant administrative regulations on government investment.
本条例自2020年10月1日起施行。
These Regulations shall come into force on October 1, 2020.