Decision of the Standing Committee of the National People's Congress on Revising the "Budget Law of the People's Republic of China"

全国人民代表大会常务委员会关于修改《中华人民共和国预算法》的决定

 

Promulgating Institution: Standing Committee of the National People's Congress

Document Number: Order No. 12 of the President of the People's Republic of China

Promulgating Date: 08/31/2014

Effective Date: 01/01/2015

颁布机关: 全国人民代表大会常务委员会

文      号: 中华人民共和国主席令第十二号

颁布时间: 08/31/2014

实施时间: 01/01/2015

 

Order No. 12 of the President of the People's Republic of China

The Decision of the Standing Committee of the National People's Congress on Revising the "Budget Law of the People's Republic of China", adopted at the 10th Session of the Standing Committee of the 12th National People's Congress of the People's Republic of China on August 31, 2014, is hereby promulgated and shall come into force on January 1, 2015.

President of the People's Republic of China Xi Jinping

August 31, 2014

中华人民共和国主席令

第十二号

  《全国人民代表大会常务委员会关于修改〈中华人民共和国预算法〉的决定》已由中华人民共和国第十二届全国人民代表大会常务委员会第十次会议于2014年8月31日通过，现予公布，自2015年1月1日起施行。

中华人民共和国主席 习近平

2014年8月31日

Decision of the Standing Committee of the National People's Congress on Revising the "Budget Law of the People's Republic of China"

全国人民代表大会常务委员会关于修改《中华人民共和国预算法》的决定

(Adopted at the 10th Session of the Standing Committee of the 12th National People's Congress on August 31, 2014)

（2014年8月31日第十二届全国人民代表大会常务委员会第十次会议通过）

The decision has been made at the 10th Session of the Standing Committee of the 12th National People's Congress to revise the "Budget Law of the People's Republic of China" as follows:

   第十二届全国人民代表大会常务委员会第十次会议决定对《中华人民共和国预算法》作如下修改：

1.   Article 1 shall be revised to read: "This Law is formulated in accordance with the Constitutionwith a view to regulating government behaviors relating to revenues and expenditures, intensifying budget constraints, strengthening management and supervision over budget, establishing and improving the comprehensively standard, open and transparent budget system, and ensuring the sound development of economy and society."

       一、将第一条修改为:“为了规范政府收支行为,强化预算约束,加强对预算的管理和监督,建立健全全面规范、公开透明的预算制度,保障经济社会的健康发展,根据宪法,制定本法。”

2. A new article shall be added as Article 2, which shall read: "The compilation, review, approval and supervision of budget and final accounts as well as the implementation and adjustment of budget shall be subject to the provisions of this Law."

       二、增加一条,作为第二条:“预算、决算的编制、审查、批准、监督,以及预算的执行和调整,依照本法规定执行。”

3.   Article 2 shall be changed to Article 3 and Paragraph 2 shall be deleted.

Paragraph 1 and Paragraph 2 of Article 5 shall be changed to Paragraph 2 and Paragraph 3 of Article 3, which shall read: "The national budget consists of the central budget and the local budget. The local budget consists of the general budgets of all provinces, autonomous regions and municipalities directly under the Central Government.

A local general budget at any level consists of the budget of the government at the corresponding level and the consolidated general budget at the next lower level. Where the next lower level has only the budget of the government at the corresponding level, the consolidated general budget at the next lower level means the corresponding-level budget at the next lower level. In the absence of the budget at the next lower level, the general budget means the budget at the corresponding level."

       三、将第二条改为第三条,删去第二款。

    将第五条第一款、第二款改为第三条第二款、第三款,修改为:“全国预算由中央预算和地方预算组成。地方预算由各省、自治区、直辖市总预算组成。

    “地方各级总预算由本级预算和汇总的下一级总预算组成;下一级只有本级预算的,下一级总预算即指下一级的本级预算。没有下一级预算的,总预算即指本级预算。”

4.   Article 3 shall be changed to Article 12 and shall be revised to read: "Budgets at various levels shall be based on the principles of making overall plans and taking all factors into consideration, practicing economy and thrift, being realistic, emphasizing performance and balance between revenues and expenditures.

The governments at various levels shall maintain multi-year budgeting balance mechanism."

       四、将第三条改为第十二条,修改为:“各级预算应当遵循统筹兼顾、勤俭节约、量力而行、讲求绩效和收支平衡的原则。

    “各级政府应当建立跨年度预算平衡机制。”

5. A new article shall be added as Article 4, which shall read: "Budget shall consist of budgetary revenues and budgetary expenditures.

All government revenues and expenditures shall be included in budget."

       五、增加一条,作为第四条:“预算由预算收入和预算支出组成。

    “政府的全部收入和支出都应当纳入预算。”

6. A new article shall be added as Article 5, which shall read: "Budgets shall include the general public budgets, the budgets for government-managed funds, the budgets for State capital operations and the budgets for social insurance funds.

The general public budgets, the budgets for government-managed funds, the budgets for State capital operations and the budgets for social insurance funds shall be complete and independent. The budgets for government-managed funds, the budgets for State capital operations and the budgets for social insurance funds shall be connected with the general public budgets."

       六、增加一条,作为第五条:“预算包括一般公共预算、政府性基金预算、国有资本经营预算、社会保险基金预算。

    “一般公共预算、政府性基金预算、国有资本经营预算、社会保险基金预算应当保持完整、独立。政府性基金预算、国有资本经营预算、社会保险基金预算应当与一般公共预算相衔接。”

7.   Article 4 shall be changed to Article 6 and shall be revised to read: "The general public budget is the budget for revenues and expenditures whereby the fiscal revenues with taxes as main source are arranged to be used for guaranteeing and improving people's wellbeing, promoting economic and social development, safeguarding national security, maintaining the normal functioning of government organs and other aspects.

The central general public budget includes the budgets of various departments of the Central Government (including the units directly under them, similarly hereinafter) and the budgets for tax rebates and transfer payments from the Central Government to local governments.

The revenues of the central general public budget include the revenues at the central level and the revenues turned over by the local governments to the Central Government. The expenditures of the central general public budget include the expenditures at the central level and the tax rebates and transfer payments from the Central Government to local governments."

       七、将第四条改为第六条,修改为:“一般公共预算是对以税收为主体的财政收入,安排用于保障和改善民生、推动经济社会发展、维护国家安全、维持国家机构正常运转等方面的收支预算。

    “中央一般公共预算包括中央各部门(含直属单位,下同)的预算和中央对地方的税收返还、转移支付预算。

    “中央一般公共预算收入包括中央本级收入和地方向中央的上解收入。中央一般公共预算支出包括中央本级支出、中央对地方的税收返还和转移支付。”

8. Paragraph 3 and Paragraph 4 of Article 5 shall be changed to Article 7 and shall be revised to read: "The local general public budgets at any level include the budgets as well as the budgets for tax rebates and transfer payments of the various departments at the corresponding level (including the units directly under them, similarly hereinafter).

The revenues of the local general public budget at any level include the revenues at the corresponding level, the tax rebates and transfer payments from the government at higher levels to the government at the corresponding level, and the revenues turned over by the governments at lower levels. The expenditures of the local general public budget at any level include the expenditures at the corresponding level, the expenditures turned over to the governments at higher levels as well as the tax rebates and transfer payments to the governments at lower levels."

       八、将第五条第三款、第四款改为第七条,修改为:“地方各级一般公共预算包括本级各部门(含直属单位,下同)的预算和税收返还、转移支付预算。

    “地方各级一般公共预算收入包括地方本级收入、上级政府对本级政府的税收返还和转移支付、下级政府的上解收入。地方各级一般公共预算支出包括地方本级支出、对上级政府的上解支出、对下级政府的税收返还和转移支付。”

9. Article 6 shall be changed to Article 8, which shall read: "The budget of a department consists of the budgets of the department and the units subordinate to it." Article 7 shall be deleted accordingly.

       九、将第六条改为第八条,修改为:“各部门预算由本部门及其所属各单位预算组成”,相应删去第七条。

10. A new article shall be added as Article 9, which shall read: "The budgets for government-managed funds are the budgets for revenues and expenditures whereby the funds collected, gathered or otherwise raised from specific parties within a specific period of time in accordance with laws and administrative regulations are used specifically for the development of specific public utilities.

The budgets for government-managed funds shall be compiled according to the fund projects based on the revenues and actual expenditure demand of the fund projects and ensure the expenditures are determined by revenues."

       十、增加一条,作为第九条:“政府性基金预算是对依照法律、行政法规的规定在一定期限内向特定对象征收、收取或者以其他方式筹集的资金,专项用于特定公共事业发展的收支预算。

    “政府性基金预算应当根据基金项目收入情况和实际支出需要,按基金项目编制,做到以收定支。”

11. A new article shall be added as Article 10, which shall read: "The budgets for State capital operations are the budgets for revenues and expenditures whereby the expenditure arrangement is made for the State capital gains.

The budgets for State capital operations shall be compiled according to the principle of balance between revenues and expenditures, shall not contain deficit and shall arrange for the transfer of funds to general public budgets."

       十一、增加一条,作为第十条:“国有资本经营预算是对国有资本收益作出支出安排的收支预算。

    “国有资本经营预算应当按照收支平衡的原则编制,不列赤字,并安排资金调入一般公共预算。”

12. A new article shall be added as Article 11, which shall read: "The budgets for social insurance funds are the budgets for revenues and expenditures whereby the funds from social insurance payments, arranged by the general public budgets and raised in other methods are used specifically for social insurance.

The budgets for social insurance funds shall be compiled respectively according to the level of overall planning and items of social insurance and ensure the balance between revenues and expenditures."

       十二、增加一条,作为第十一条:“社会保险基金预算是对社会保险缴款、一般公共预算安排和其他方式筹集的资金,专项用于社会保险的收支预算。

    “社会保险基金预算应当按照统筹层次和社会保险项目分别编制,做到收支平衡。”

13. Article 9 shall be changed to Article 13 and shall be revised to read: "The budgets approved by the people's congresses shall not be adjusted without going through the procedures prescribed by law. The expenditures of the governments at various levels, all departments and all units shall be based on the approved budgets and any expenditure not listed in the budgets is not allowed."

       十三、将第九条改为第十三条,修改为:“经人民代表大会批准的预算,非经法定程序,不得调整。各级政府、各部门、各单位的支出必须以经批准的预算为依据,未列入预算的不得支出。”

14. A new article shall be added as Article 14, which shall read: "The budgets, budget adjustments, final accounts and the reports and statements on the implementation of the budgets approved by the people's congress or the standing committee of the people's congress at the corresponding levels shall be made public by the financial department of the government at the corresponding level within twenty days after the approval and explanations shall be made regarding the transfer payments arrangement of the government at the corresponding level, the implementation thereof, debts to be borrowed and other important matters.

The budget, final account and the statements of a department to which the financial department of the government at the corresponding level has given an approval reply shall be made public by the department within twenty days after the approval reply and explanations shall be made regarding the arrangement and use of the department operating expenses in the budget and final account of the department and other important matters.

The governments at various levels, all departments and all units shall make public the information on government procurement in a timely manner.

Any of matters stated in the above three paragraphs shall be excluded from being made public if it involves the State secrets."

       十四、增加一条,作为第十四条:“经本级人民代表大会或者本级人民代表大会常务委员会批准的预算、预算调整、决算、预算执行情况的报告及报表,应当在批准后二十日内由本级政府财政部门向社会公开,并对本级政府财政转移支付安排、执行的情况以及举借债务的情况等重要事项作出说明。

    “经本级政府财政部门批复的部门预算、决算及报表,应当在批复后二十日内由各部门向社会公开,并对部门预算、决算中机关运行经费的安排、使用情况等重要事项作出说明。

    “各级政府、各部门、各单位应当将政府采购的情况及时向社会公开。

    “本条前三款规定的公开事项,涉及国家秘密的除外。”

15. A new article shall be added as Article 16, which shall read: "The State implements he financial transfer payment system. The financial transfer payment shall be standard, fair and open and mainly aim to promote the equalization of interregional basic public services.

The financial transfer payments include the transfer payments from Central Government to local governments and from the local governments at higher levels to the local governments at lower levels with the main part to be the general transfer payments used by the governments at lower levels in a manner of overall consideration and arrangement for purposes of balancing interregional basic financial resources.

Special transfer payments may be established in accordance with the laws and administrative regulations and the provisions of the State Council for use in handling specific matters. Regular assessment and exit mechanism shall be established and improved for special transfer payments. No special transfer payments may be established for any matter that can be adjusted effectively by market competition mechanism.

In making arrangement for the special transfer payments, the governments at higher levels shall not require the governments at lower levels to cover supporting funds, except for the matters for which the governments at higher levels and the governments at lower levels are required to be jointly responsible according to the provisions of the State Council."

       十五、增加一条,作为第十六条:“国家实行财政转移支付制度。财政转移支付应当规范、公平、公开,以推进地区间基本公共服务均等化为主要目标。

    “财政转移支付包括中央对地方的转移支付和地方上级政府对下级政府的转移支付,以为均衡地区间基本财力、由下级政府统筹安排使用的一般性转移支付为主体。

    “按照法律、行政法规和国务院的规定可以设立专项转移支付,用于办理特定事项。建立健全专项转移支付定期评估和退出机制。市场竞争机制能够有效调节的事项不得设立专项转移支付。

    “上级政府在安排专项转移支付时,不得要求下级政府承担配套资金。但是,按照国务院的规定应当由上下级政府共同承担的事项除外。”

16. A new article shall be added as Article 17, which shall read: "The mechanism of inter-constraint and inter-coordination mechanism shall be established and improved for the compilation and implementation of the budgets at various levels."

       十六、增加一条,作为第十七条:“各级预算的编制、执行应当建立健全相互制约、相互协调的机制。”

17. Article 13 shall be changed to Article 21 and Paragraph 2 and Paragraph 3 thereof shall be revised to read: "The standing committee of a local people's congress at or above the county level supervises the implementation of the general budget at the corresponding level, examines and approves the adjustment plan for the budget at the corresponding level, examines and approves the final accounts at the corresponding level, and annuls inappropriate decisions, orders and resolutions made by the government at the corresponding level or by the people's congress at the next lower level and its standing committee on budget or final accounts.

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

       十七、将第十三条改为第二十一条,第二款、第三款修改为:“县级以上地方各级人民代表大会常务委员会监督本级总预算的执行;审查和批准本级预算的调整方案;审查和批准本级决算;撤销本级政府和下一级人民代表大会及其常务委员会关于预算、决算的不适当的决定、命令和决议。

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

18. A new article shall be added as Article 22, which shall read: "The Financial and Economic Committee of the National People's Congress shall conduct preliminary examination of the preliminary plan of the draft of the central budget, the implementation of the budget for the previous year, preliminary plan of the adjustments to the central budget and the draft of the central final accounts and come up with comments on preliminary examination.

The relevant special committee of the people's congress of a province, autonomous region or municipality directly under the Central Government shall conduct preliminary examination of the preliminary plan of the draft of the budget at the corresponding level, the implementation of the budget for the previous year, preliminary plan of the adjustments to the budget at the corresponding level and the draft of the final accounts at the corresponding level and come up with comments on preliminary examination.

The relevant special committee of the people's congress of a city divided into districts or autonomous prefecture shall conduct preliminary examination of the preliminary plan of the draft of the budget at the corresponding level, the implementation of the budget for the previous year, preliminary plan of the adjustments to the budget at the corresponding level and the draft of the final accounts at the corresponding level and come up with comments on preliminary examination. In absence of a special committee, the relevant working body of the standing committee of the people's congress at the corresponding level shall conduct research and come up with relevant comments.

The standing committee of the people's congress of a county, autonomous county, city not divided into districts or municipal district shall conduct preliminary examination of the preliminary plan of the draft of the budget at the corresponding level and the implementation of the budget for the previous year and come up with comments on preliminary examination. The relevant working body of the standing committee of the people's congress of a county, autonomous county, city not divided into districts or municipal district shall conduct research of the preliminary plan of the adjustments to the budget at the corresponding level and the draft of the final accounts at the corresponding level and come up with relevant comments.

When the special committees of the people's congresses or the relevant working bodies of the standing committees of the people's congresses at or above the level of cities divided into districts and autonomous prefectures conduct preliminary examination or conduct research to come up with relevant comments, they shall invite the delegates from the people's congresses at the corresponding levels to participate.

The financial department of the government at the corresponding level shall provide feedback in a timely manner on the matters handled in response to the comments given in accordance with Paragraph 1 through Paragraph 4 of this Article.

The comments given in accordance with Paragraph 1 through Paragraph 4 of this Article and the feedback reports of the financial department of the government at the corresponding level shall be printed and distributed to the delegates of the people's congress at the corresponding level.

The Standing Committee of the National People's Congress and the relevant working bodies of the standing committees of the people's congresses of provinces, autonomous regions, municipalities directly under the Central Government, cities divided into districts, and autonomous prefectures shall each, in accordance with the decisions of the standing committee of the people's congress at the corresponding level, assist financial and economic committee or relevant special committee of the people's congress at the corresponding level with the specific work in connection with the examination of the draft of budget, budget adjustment plan, and draft of final accounts, the supervision over the implementation of budgets and other relevant work."

       十八、增加一条,作为第二十二条:“全国人民代表大会财政经济委员会对中央预算草案初步方案及上一年预算执行情况、中央预算调整初步方案和中央决算草案进行初步审查,提出初步审查意见。

    “省、自治区、直辖市人民代表大会有关专门委员会对本级预算草案初步方案及上一年预算执行情况、本级预算调整初步方案和本级决算草案进行初步审查,提出初步审查意见。

    “设区的市、自治州人民代表大会有关专门委员会对本级预算草案初步方案及上一年预算执行情况、本级预算调整初步方案和本级决算草案进行初步审查,提出初步审查意见,未设立专门委员会的,由本级人民代表大会常务委员会有关工作机构研究提出意见。

    “县、自治县、不设区的市、市辖区人民代表大会常务委员会对本级预算草案初步方案及上一年预算执行情况进行初步审查,提出初步审查意见。县、自治县、不设区的市、市辖区人民代表大会常务委员会有关工作机构对本级预算调整初步方案和本级决算草案研究提出意见。

    “设区的市、自治州以上各级人民代表大会有关专门委员会进行初步审查、常务委员会有关工作机构研究提出意见时,应当邀请本级人民代表大会代表参加。

    “对依照本条第一款至第四款规定提出的意见,本级政府财政部门应当将处理情况及时反馈。

    “依照本条第一款至第四款规定提出的意见以及本级政府财政部门反馈的处理情况报告,应当印发本级人民代表大会代表。

    “全国人民代表大会常务委员会和省、自治区、直辖市、设区的市、自治州人民代表大会常务委员会有关工作机构,依照本级人民代表大会常务委员会的决定,协助本级人民代表大会财政经济委员会或者有关专门委员会承担审查预算草案、预算调整方案、决算草案和监督预算执行等方面的具体工作。”

19. Article 15 shall be changed into Article 24 and a new paragraph shall be added as Paragraph 3, which shall read: "Upon approval by the government of a province, autonomous region or municipality directly under the Central Government, the draft of the budget, budget adjustment plan and draft of final accounts of the government of a township, nationality township or town can be compiled by the government at the next higher level and submitted to the people's congress of the township, nationality township or town for examination and approval in accordance with Article 21 of this Law."

       十九、将第十五条改为第二十四条,增加一款,作为第三款:“经省、自治区、直辖市政府批准,乡、民族乡、镇本级预算草案、预算调整方案、决算草案,可以由上一级政府代编,并依照本法第二十一条的规定报乡、民族乡、镇的人民代表大会审查和批准。”

20. Article 17 and Article 18 shall be changed to respectively Paragraph 1 and Paragraph 2 of Article 26.

       二十、将第十七条、第十八条合并,作为第二十六条第一款、第二款。

21. Article 19 shall be changed to Article 27, which shall be revised to read: "The revenues of general public budgets shall consist of various tax receipts, administrative fee income, revenues from paid use of State resources (assets), transfer income and other incomes.

The expenditures of general public budgets shall, according to the classification by their functions, include expenditures for general public services, expenditures for foreign affairs, public security and national defence, expenditures for agriculture and environmental protection, expenditures for education, science, culture, public health and physical culture, expenditures for social security and employment and other expenditures.

The expenditures of general public budgets shall, according to the classification by their economic nature, include expenditure for wages and welfare, expenditures for commodities and services, capital expenditures and other expenditures."

       二十一、将第十九条改为第二十七条,修改为:“一般公共预算收入包括各项税收收入、行政事业性收费收入、国有资源(资产)有偿使用收入、转移性收入和其他收入。

    “一般公共预算支出按照其功能分类,包括一般公共服务支出,外交、公共安全、国防支出,农业、环境保护支出,教育、科技、文化、卫生、体育支出,社会保障及就业支出和其他支出。

    “一般公共预算支出按照其经济性质分类,包括工资福利支出、商品和服务支出、资本性支出和其他支出。”

22. A new article shall be added as Article 28, which shall read: "The scope of revenues and expenditures under the budgets for government-managed funds, the budgets for State capital operations and the budgets for social insurance funds shall be subject to the laws and administrative regulations and the provisions of the State Council."

       二十二、增加一条,作为第二十八条:“政府性基金预算、国有资本经营预算和社会保险基金预算的收支范围,按照法律、行政法规和国务院的规定执行。”

23. Article 20 shall be deleted.

       二十三、删去第二十条。

24. Article 21 shall be changed to Article 29 and shall be revised to read: "Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the turning-over of revenues by the local governments to the Central Government and the tax rebates or transfer payment by the Central Government to the local governments shall be prescribed by the State Council and reported to the Standing Committee of the National People's Congress for the record."

       二十四、将第二十一条改为第二十九条,修改为:“中央预算与地方预算有关收入和支出项目的划分、地方向中央上解收入、中央对地方税收返还或者转移支付的具体办法,由国务院规定,报全国人民代表大会常务委员会备案。”

25. Article 22 shall be deleted.

       二十五、删去第二十二条。

26. Article 24 shall be changed to Paragraph 2 of Article 31.

Article 35 shall be changed to Paragraph 1 of Article 31 and shall be revised to read: "The State Council shall give timely notices regarding the compilation of the next year's draft budgets. The concrete matters relating to the compilation of draft budgets shall be arranged by the financial department under the State Council."

       二十六、将第二十四条改为第三十一条第二款。

    将第三十五条改为第三十一条第一款,修改为:“国务院应当及时下达关于编制下一年预算草案的通知。编制预算草案的具体事项由国务院财政部门部署。”

27. Article 25 shall be changed to Article 32 and shall be revised to read: "Budgets at various levels shall be compiled based on the annual economic and social development objectives, overall requirements of national macro control and the demand of multi-year budgetary balance, by referring to the implementation of the budget and the result of relevant expenditure performance appraisal for the previous year as well as the prediction of revenues and expenditures for the current year and after consulting the opinions from all parties concerned according to prescribed procedures.

Where a government at any level, based on its statutory authority, makes any decision or formulates any administrative measure that involves the increase or reduction of fiscal revenues or expenditure, the same shall be proposed prior to the approval of the budget and appropriate arrangement shall be made therefor in the draft budget.

All departments and units shall compile their respective draft budgets in accordance with the classification of government revenues and expenditures, budgetary expenditure standards and requirements, the provisions on performance target management and other provisions on budget compilation formulated by the financial department under the State Council and in light of the needs of their performance of functions in accordance with the law and development of undertakings as well as the stock assets.

For the purpose of the classification of government revenues and expenditures in the preceding paragraph, revenues are classified into class, section, item and sub-item, and expenditures are classified, according to their functions, into class, section and item and, according to their economic nature, into class and section."

       二十七、将第二十五条改为第三十二条,修改为:“各级预算应当根据年度经济社会发展目标、国家宏观调控总体要求和跨年度预算平衡的需要,参考上一年预算执行情况、有关支出绩效评价结果和本年度收支预测,按照规定程序征求各方面意见后,进行编制。

    “各级政府依据法定权限作出决定或者制定行政措施,凡涉及增加或者减少财政收入或者支出的,应当在预算批准前提出并在预算草案中作出相应安排。

    “各部门、各单位应当按照国务院财政部门制定的政府收支分类科目、预算支出标准和要求,以及绩效目标管理等预算编制规定,根据其依法履行职能和事业发展的需要以及存量资产情况,编制本部门、本单位预算草案。

    “前款所称政府收支分类科目,收入分为类、款、项、目;支出按其功能分类分为类、款、项,按其经济性质分类分为类、款。”

28. Article 26 shall be deleted.

       二十八、删去第二十六条。

29. Article 27 shall be changed to Article 34 and shall be revised to read: "Partial funds indispensable to the central general public budget may be raised in form of domestic and foreign loans, provided that loans shall be in an appropriate scale and rational structure.

The outstanding balance management shall apply to the loan raised in the central general public budget and the scale of the balance shall not exceed the limit approved by the National People's Congress.

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

       二十九、将第二十七条改为第三十四条,修改为:“中央一般公共预算中必需的部分资金,可以通过举借国内和国外债务等方式筹措,举借债务应当控制适当的规模,保持合理的结构。

    “对中央一般公共预算中举借的债务实行余额管理,余额的规模不得超过全国人民代表大会批准的限额。

    “国务院财政部门具体负责对中央政府债务的统一管理。”

30. Article 28 shall be changed to Article 35 and shall be revised to read: "The local budgets at various levels shall be compiled according to the principles of keeping expenditures within the limits of revenues and maintaining a balance between revenues and expenditures, and shall not contain deficit except otherwise prescribed in this Law.

Partial funds for construction investment indispensable to the budget of a province, autonomous region or municipality directly under the Central Government as approved by the State Council may be raised by issuing local government bonds and the scale of the debts so raised shall be reported by the State Council to the National People's Congress or its Standing Committee for approval. The debts raised by a province, autonomous region or municipality directly under the Central Government with the limit issued by the State Council shall be included in the budget adjustment plan at the corresponding level and submitted to the standing committee of the people's congress at the corresponding level for approval. There shall be repayment plan and stable sources of funds for the repayment of the debts so raised and such debts can only be used for capital expenditures for public welfare and cannot be used for current expenditures.

Except for those prescribed in the preceding paragraph, neither a local government nor any department subordinate to it may borrow debts in any form.

Unless otherwise prescribed in laws, neither a local government nor any department subordinate to it may provide guarantee for the debts of any organization or individual in any form.

The State Council shall maintain the risk evaluation and pre-warning mechanism, emergency disposal mechanism and accountability system for local government debts. The financial department under the State Council shall conduct supervision over local government debts."

       三十、将第二十八条改为第三十五条,修改为:“地方各级预算按照量入为出、收支平衡的原则编制,除本法另有规定外,不列赤字。

    “经国务院批准的省、自治区、直辖市的预算中必需的建设投资的部分资金,可以在国务院确定的限额内,通过发行地方政府债券举借债务的方式筹措。举借债务的规模,由国务院报全国人民代表大会或者全国人民代表大会常务委员会批准。省、自治区、直辖市依照国务院下达的限额举借的债务,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。举借的债务应当有偿还计划和稳定的偿还资金来源,只能用于公益性资本支出,不得用于经常性支出。

    “除前款规定外,地方政府及其所属部门不得以任何方式举借债务。

    “除法律另有规定外,地方政府及其所属部门不得为任何单位和个人的债务以任何方式提供担保。

    “国务院建立地方政府债务风险评估和预警机制、应急处置机制以及责任追究制度。国务院财政部门对地方政府债务实施监督。”

31. Article 29 shall be changed to Article 36 and shall be revised to read: "The compilation of the budgetary revenues at various levels shall be in keeping with the level of economic and social development and have connection with financial policies.

All government revenues shall be listed in the budget by governments at various levels, all departments and all units in accordance with the provisions of this Law and may not be concealed or incompletely listed."

       三十一、将第二十九条改为第三十六条,修改为:“各级预算收入的编制,应当与经济社会发展水平相适应,与财政政策相衔接。

    “各级政府、各部门、各单位应当依照本法规定,将所有政府收入全部列入预算,不得隐瞒、少列。”

32. Article 30 shall be changed to Article 37 and shall be revised to read: "The budgetary expenditures at various levels shall be compiled by classification based on their functions and economic nature in accordance with the provisions of this Law.

The budgetary expenditures at various levels shall be compiled by following the principle of practicing economy and thrift with strict control over the expenditures for operating expenses, the construction of office buildings and other capital construction expenditures of each department and unit.

The expenditures under the general public budgets at various levels shall be compiled by making overall plans and taking all factors into consideration with prioritized arrangement of the expenditures for key projects under the precondition that the reasonable requirements of basic public services be secured."

       三十二、将第三十条改为第三十七条,修改为:“各级预算支出应当依照本法规定,按其功能和经济性质分类编制。

    “各级预算支出的编制,应当贯彻勤俭节约的原则,严格控制各部门、各单位的机关运行经费和楼堂馆所等基本建设支出。

    “各级一般公共预算支出的编制,应当统筹兼顾,在保证基本公共服务合理需要的前提下,优先安排国家确定的重点支出。”

33. A new article shall be added as Article 38, which shall read: "The general transfer payments shall be compiled according to the basic standards and calculation methods prescribed by the State Council. Special transfer payments shall be compiled by regions and items.

Governments at or above the county level shall release to the governments at lower levels in advance the estimated amount of the transfer payment to the governments at lower levels.

Local governments at various levels shall compile the estimated amount of the transfer payment released in advance by the governments at higher levels in the budgets at corresponding levels."

       三十三、增加一条,作为第三十八条:“一般性转移支付应当按照国务院规定的基本标准和计算方法编制。专项转移支付应当分地区、分项目编制。

    “县级以上各级政府应当将对下级政府的转移支付预计数提前下达下级政府。

    “地方各级政府应当将上级政府提前下达的转移支付预计数编入本级预算。”

34. Article 31 shall be changed to Article 39 and shall be revised to read: "Necessary funds shall be arranged in the central and relevant local budgets to assist the old revolutionary base areas, minority nationality areas, border areas and poverty-stricken areas in developing undertakings of economic and social construction."

       三十四、将第三十一条改为第三十九条,修改为:“中央预算和有关地方预算中应当安排必要的资金,用于扶助革命老区、民族地区、边疆地区、贫困地区发展经济社会建设事业。”

35. Article 32 shall be changed to Article 40 and shall be revised to read: "Reserve funds in general public budgets at various levels shall be established at a ratio of 1% to 3% of the general public budgetary expenditures at the corresponding level to be used for the expenses increased in dealing with natural calamities and other emergencies as well as unexpected expenditures in the implementation of the current year's budgets."

       三十五、将第三十二条改为第四十条,修改为:“各级一般公共预算应当按照本级一般公共预算支出额的百分之一至百分之三设置预备费,用于当年预算执行中的自然灾害等突发事件处理增加的支出及其他难以预见的开支。”

36. Article 33 shall be changed to Article 41 and shall be revised to read: "Budgetary circulating funds may be established in general public budgets at various levels as prescribed by the State Council to be used for transfer of seasonable balance of revenues and expenditures by the government at the corresponding level within the budget year.

Budgetary stabilization funds may be established in general public budgets at various levels to be use for making up for the deficiency of the budgetary funds in the following years."

       三十六、将第三十三条改为第四十一条,修改为:“各级一般公共预算按照国务院的规定可以设置预算周转金,用于本级政府调剂预算年度内季节性收支差额。

    “各级一般公共预算按照国务院的规定可以设置预算稳定调节基金,用于弥补以后年度预算资金的不足。”

37. Article 34 shall be changed to Article 42 and shall be revised to read: "The carry-over funds of the previous year's budget of the government at any level shall be used in the next year for the expenditure of the carry-over projects; any carry-over funds unused for two consecutive years shall be managed as surplus funds.

The carry-over funds or surplus funds of the previous year's budget of any department or unit shall be handled in accordance with relevant provisions of the financial department of the State Council.

       三十七、将第三十四条改为第四十二条,修改为:“各级政府上一年预算的结转资金,应当在下一年用于结转项目的支出;连续两年未用完的结转资金,应当作为结余资金管理。

    “各部门、各单位上一年预算的结转、结余资金按照国务院财政部门的规定办理。”

38. Article 36 shall be changed to Article 33.

       三十八、将第三十六条改为第三十三条。

39. Article 37 shall be changed to Article 44 and shall be revised to read: "The financial department under the State Council shall, forty-five days before the annual session of the National People's Congress, submit the preliminary plan of the draft central budget to the Financial and Economic Committee of the National People's Congress for preliminary examination.

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

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

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

       三十九、将第三十七条改为第四十四条,修改为:“国务院财政部门应当在每年全国人民代表大会会议举行的四十五日前,将中央预算草案的初步方案提交全国人民代表大会财政经济委员会进行初步审查。

    “省、自治区、直辖市政府财政部门应当在本级人民代表大会会议举行的三十日前,将本级预算草案的初步方案提交本级人民代表大会有关专门委员会进行初步审查。

    “设区的市、自治州政府财政部门应当在本级人民代表大会会议举行的三十日前,将本级预算草案的初步方案提交本级人民代表大会有关专门委员会进行初步审查,或者送交本级人民代表大会常务委员会有关工作机构征求意见。

    “县、自治县、不设区的市、市辖区政府应当在本级人民代表大会会议举行的三十日前,将本级预算草案的初步方案提交本级人民代表大会常务委员会进行初步审查。”

40. A new article shall be added as Article 45, which shall read: "The people's congress of a county, autonomous county, city not divided into districts, municipal district, township, nationality township or town shall adopt various forms to organize the delegates of the people's congress at the corresponding level to hear the opinions from constituency and all sectors of society before holding session to examine the draft budget."

       四十、增加一条,作为第四十五条:“县、自治县、不设区的市、市辖区、乡、民族乡、镇的人民代表大会举行会议审查预算草案前,应当采用多种形式,组织本级人民代表大会代表,听取选民和社会各界的意见。”

41. A new article shall be added as Article 46, which shall read: "The draft budgets submitted to the people's congresses at various levels shall be detailed. The expenditures under the general public budget at the corresponding level shall be compiled and classified by their functions down to items and the basic expenditures shall be compiled and classified by their economic nature down to sections. The expenditures under the budgets for government-managed funds, the budgets for State capital operations and the budgets for social insurance funds shall be compiled and classified by their functions down to items."

       四十一、增加一条,作为第四十六条:“报送各级人民代表大会审查和批准的预算草案应当细化。本级一般公共预算支出,按其功能分类应当编列到项;按其经济性质分类,基本支出应当编列到款。本级政府性基金预算、国有资本经营预算、社会保险基金预算支出,按其功能分类应当编列到项。”

42. Article 38 shall be changed to Article 47 and shall be revised to read: "The State Council shall, when the National People's Congress is in session, make a report to the Congress on the draft central and local budgets and the implementation of the central and local budgets.

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

       四十二、将第三十八条改为第四十七条,修改为:“国务院在全国人民代表大会举行会议时,向大会作关于中央和地方预算草案以及中央和地方预算执行情况的报告。

    “地方各级政府在本级人民代表大会举行会议时,向大会作关于总预算草案和总预算执行情况的报告。”

43. Article 39 shall be changed to Article 43 and "government budgets" in Paragraph 2 shall be changed into "budgets."

       四十三、将第三十九条改为第四十三条,将第二款中的“政府预算”修改为“预算”。

44. A new article shall be added as Article 48, which shall read: "The National People's Congress and local people's congresses at various levels shall examine a draft budget and the report thereon as well as the report on the implementation of the budget mainly in terms of the following:

(1) Whether or not the implementation of the previous year's budget meet the requirements of budget resolution of the people's congress at the corresponding level;

(2) Whether or not the budget arrangement complies with this Law;

(3) Whether or not the budget arrangement follows the guidelines and policies on national economy and social development and whether or not the revenue-expenditures policies are practical;

(4) Whether or not the budget arrangement for major expenditures and major investment projects are appropriate;

(5) Whether or not the compilation of the budget is complete and complies with the provisions of Article 46 of this Law;

(6) Whether or not the budget for the transfer expenditures to the government at lower level is regulated and appropriate;

(7) Whether or not the debts borrowed under the budget arrangement are lawful and rational and whether or not there is repayment plan and stable sources of funds for repayment of the debts; and

(8) Whether or not the explanations for the important matters relating to the budget are clear.

       四十四、增加一条,作为第四十八条:“全国人民代表大会和地方各级人民代表大会对预算草案及其报告、预算执行情况的报告重点审查下列内容:

    “(一)上一年预算执行情况是否符合本级人民代表大会预算决议的要求;

    “(二)预算安排是否符合本法的规定;

    “(三)预算安排是否贯彻国民经济和社会发展的方针政策,收支政策是否切实可行;

    “(四)重点支出和重大投资项目的预算安排是否适当;

    “(五)预算的编制是否完整,是否符合本法第四十六条的规定;

    “(六)对下级政府的转移性支出预算是否规范、适当;

    “(七)预算安排举借的债务是否合法、合理,是否有偿还计划和稳定的偿还资金来源;

    “(八)与预算有关重要事项的说明是否清晰。”

45. A new article shall be added as Article 49, which shall read: "The Financial and Economic Committee of the National People's Congress shall submit report on the examination results of the drafts of central and local budgets and the implementation of the central and local budgets to the presidium of the National People's Congress.

The relevant special committee of a province, autonomous region, municipality directly under the Central Government, city divided into districts, or autonomous prefecture or the standing committee of the people's congress of a county, autonomous county, city not divided into districts or municipal district shall submit the reports on the examination results of the draft general budget and the implementation of the previous year's general budget to the presidium of the people's congress at the corresponding level.

The report on examination results shall include the following particulars:

(1) Appraisal on the implementation of the previous year's budget and the budget resolution of the people's congress at the corresponding level;

(2) Appraisal on whether or not the current year's draft budget complies with the provisions of this Law or whether or not it is practical;

(3) Suggestion on the approval of the draft budget and budget report by the people's congress at the corresponding level; and

(4) Opinions and proposals on the implementation of annual budget, improvement of the management and performance of the budget, strengthening of supervision over budget and other relevant matters."

       四十五、增加一条,作为第四十九条:“全国人民代表大会财政经济委员会向全国人民代表大会主席团提出关于中央和地方预算草案及中央和地方预算执行情况的审查结果报告。

    “省、自治区、直辖市、设区的市、自治州人民代表大会有关专门委员会,县、自治县、不设区的市、市辖区人民代表大会常务委员会,向本级人民代表大会主席团提出关于总预算草案及上一年总预算执行情况的审查结果报告。

    “审查结果报告应当包括下列内容:

    “(一)对上一年预算执行和落实本级人民代表大会预算决议的情况作出评价;

    “(二)对本年度预算草案是否符合本法的规定,是否可行作出评价;

    “(三)对本级人民代表大会批准预算草案和预算报告提出建议;

    “(四)对执行年度预算、改进预算管理、提高预算绩效、加强预算监督等提出意见和建议。”

46. Article 42 shall be changed to Article 52 and shall be revised to read: "After a budget at any level is approved by the people's congress at the corresponding level, the financial department of the government at the corresponding level shall give approval reply to the budgets of all departments at the corresponding level within twenty days. The departments shall each give approval reply to the budgets of the units subordinate to it within fifteen days after receipt of the department's budget approved by the financial department at the corresponding level.

The general transfer payments from the Central Government to local governments shall be officially released within thirty days after the approval of the budget by the National People's Congress. The special transfer payments from the Central Government to local governments shall be officially released within ninety days after the approval of the budget by the National People's Congress.

The government of a province, autonomous region or municipality directly under the Central Government shall officially release the general transfer payments and special transfer payments to the governments at or above the county level within the corresponding administrative region with thirty days after receipt thereof from the Central Government.

The general transfer payments and special transfer payments to the governments at lower levels as arranged in the local budgets at or above the county level shall be released within thirty days and sixty days respectively after the approval of the budget by the people's congress at the corresponding level.

For the transfer payments to be used for dealing with natural calamities and other emergencies, budget shall be released in a timely manner; for the transfer payments for a special project for which settlement is based on actual costs, etc., the budget may be released in installments or the payments may be advanced before settlement.

The financial departments under the governments at or above the county level shall send copies of the approved budgets of the departments at the corresponding level and the approved budget for the transfer payments to the governments at lower levels to the financial and economic committee, the relevant special committee and the relevant working body of the standing committee of the people's congress at the corresponding level."

       四十六、将第四十二条改为第五十二条,修改为:“各级预算经本级人民代表大会批准后,本级政府财政部门应当在二十日内向本级各部门批复预算。各部门应当在接到本级政府财政部门批复的本部门预算后十五日内向所属各单位批复预算。

    “中央对地方的一般性转移支付应当在全国人民代表大会批准预算后三十日内正式下达。中央对地方的专项转移支付应当在全国人民代表大会批准预算后九十日内正式下达。

    “省、自治区、直辖市政府接到中央一般性转移支付和专项转移支付后,应当在三十日内正式下达到本行政区域县级以上各级政府。

    “县级以上地方各级预算安排对下级政府的一般性转移支付和专项转移支付,应当分别在本级人民代表大会批准预算后的三十日和六十日内正式下达。

    “对自然灾害等突发事件处理的转移支付,应当及时下达预算;对据实结算等特殊项目的转移支付,可以分期下达预算,或者先预付后结算。

    “县级以上各级政府财政部门应当将批复本级各部门的预算和批复下级政府的转移支付预算,抄送本级人民代表大会财政经济委员会、有关专门委员会和常务委员会有关工作机构。”

47. Article 43 shall be changed to Article 53 and a new paragraph shall be added as Paragraph 2, which shall read: "Each department or unit is the subject executing the budget of the department or unit and shall be responsible for the implementation, and the result of the implementation, of the budget of the department or the unit."

       四十七、将第四十三条改为第五十三条,增加一款,作为第二款:“各部门、各单位是本部门、本单位的预算执行主体,负责本部门、本单位的预算执行,并对执行结果负责。”

48. Article 44 shall be changed to Article 54 and shall be revised to read: "After the beginning of a budget year and before the approval of the draft budgets at various levels by the people's congresses at the corresponding levels, arrangements can be made for the following expenditures:

(1) Carry-over expenditures from previous year;

(2) Basic department expenditures, project expenditures and transfer payments to the governments at lower levels for the current year that must be paid according to the arrangement of the budgetary expenditure amount for the corresponding period of the previous year;

(3) The expenditures for which payment obligation must be performed as required by the law and the expenditures to be used for dealing with natural calamities and other emergencies

The report on the draft budget shall include an explanation of the expenditure arrangements in the preceding paragraph.

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

       四十八、将第四十四条改为第五十四条,修改为:“预算年度开始后,各级预算草案在本级人民代表大会批准前,可以安排下列支出:

    “(一)上一年度结转的支出;

    “(二)参照上一年同期的预算支出数额安排必须支付的本年度部门基本支出、项目支出,以及对下级政府的转移性支出;

    “(三)法律规定必须履行支付义务的支出,以及用于自然灾害等突发事件处理的支出。

    “根据前款规定安排支出的情况,应当在预算草案的报告中作出说明。

    “预算经本级人民代表大会批准后,按照批准的预算执行。”

49. Article 45 shall be changed to Article 55 and shall be revised to read: "The departments or units responsible for collecting budgetary revenues must, in accordance with the provisions of the laws or administrative regulations, collect in time and in full amount the budgetary revenues that ought to be collected, and may not, in violation of the provisions of the laws or administrative regulations, overcollect, collect in advance, undercollect, or exempt or postpone the collection of budgetary revenues that ought to be collected and may not intercept, detain or misappropriate the budgetary revenues.

None of the governments at various levels may issue revenue target to any department or unit collecting budgetary revenues."

 

       四十九、将第四十五条改为第五十五条,修改为:“预算收入征收部门和单位,必须依照法律、行政法规的规定,及时、足额征收应征的预算收入。不得违反法律、行政法规规定,多征、提前征收或者减征、免征、缓征应征的预算收入,不得截留、占用或者挪用预算收入。

    “各级政府不得向预算收入征收部门和单位下达收入指标。”

 50. Article 46 shall be changed to Article 56 and shall be revised to read: "All the government revenues shall be turned over to the State Treasury (hereinafter simplified as the Treasury) and no department, unit or individual may intercept, detain, misappropriate or default the turnover.

Special fiscal accounts may be established for the specific special funds specified by the law or approved by the State Council."

       五十、将第四十六条改为第五十六条,修改为:“政府的全部收入应当上缴国家金库(以下简称国库),任何部门、单位和个人不得截留、占用、挪用或者拖欠。

    “对于法律有明确规定或者经国务院批准的特定专用资金,可以依照国务院的规定设立财政专户。”

51. Article 47 shall be changed to Article 57 and Paragraph 2 thereof shall be revised to read: "The expenditures of the governments at various levels, all departments and all units must comply with their respective budgets and false disbursement is not allowed."

A new paragraph shall be added as Paragraph 3, which shall read: "The governments at various levels, all departments and all units shall carry out performance evaluation of the budgetary expenditures."

       五十一、将第四十七条改为第五十七条,第二款修改为:“各级政府、各部门、各单位的支出必须按照预算执行,不得虚假列支。”

    增加一款,作为第三款:“各级政府、各部门、各单位应当对预算支出情况开展绩效评价。”

52. A new article shall be added as Article 58, which shall read: "Cash accounting method shall apply to the revenues and expenditures under budgets at various levels.

In the event of special matters to which the accrual method of accounting is applied in accordance with the provisions of the State Council, the relevant matters shall be reported to the standing committee of the people's congress at the corresponding level."

       五十二、增加一条,作为第五十八条:“各级预算的收入和支出实行收付实现制。

    “特定事项按照国务院的规定实行权责发生制的有关情况,应当向本级人民代表大会常务委员会报告。”

53. Article 48 shall be changed to Article 59 and Paragraph 3 through Paragraph 5 shall be revised to read: "The Treasuries at various levels must, in accordance with the relevant provisions of the State, manage promptly and accurately the collection, allocation, retainment and refund of the budgetary revenues, and the appropriation of the budgetary expenditures.

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

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

       五十三、将第四十八条改为第五十九条,第三款至第五款修改为:“各级国库应当按照国家有关规定,及时准确地办理预算收入的收纳、划分、留解、退付和预算支出的拨付。

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

    “各级政府应当加强对本级国库的管理和监督,按照国务院的规定完善国库现金管理,合理调节国库资金余额。”

54. A new article shall be added as Article 60, which shall read: "Where any funds already paid to the Treasuries need to be refunded in accordance with the provisions of the laws or administrative regulations or the decisions of the State Council, the financial departments of the governments at various levels or their authorized organs shall refund in a timely manner. Any matter for which arrangement ought to be made under financial expenditures according to relevant provisions shall not be handled by withdrawal from the Treasuries."

       五十四、增加一条,作为第六十条:“已经缴入国库的资金,依照法律、行政法规的规定或者国务院的决定需要退付的,各级政府财政部门或者其授权的机构应当及时办理退付。按照规定应当由财政支出安排的事项,不得用退库处理。”

55. A new article shall be added as Article 61, which shall read: "The State adopts the Treasures centralized collection and payment system and applies the Treasures centralized collection and payment administration to all government revenues and expenditures."

       五十五、增加一条,作为第六十一条:“国家实行国库集中收缴和集中支付制度,对政府全部收入和支出实行国库集中收付管理。”

56. Article 50 shall be changed to Article 63 and shall be revised to read: "All departments and units shall strengthen the management of the budgetary revenues and expenditures, and may not intercept or draw on the budgetary revenues which ought to be turned over, nor change the intended use of the budgetary expenditures without authorization."

       五十六、将第五十条改为第六十三条,修改为:“各部门、各单位应当加强对预算收入和支出的管理,不得截留或者动用应当上缴的预算收入,不得擅自改变预算支出的用途。”

57. Article 52 shall be changed to Article 65 and shall be revised to read: "The budgetary circulating funds at various levels shall be managed by the financial departments of the governments at the corresponding levels, and may not be diverted to any other use."

       五十七、将第五十二条改为第六十五条,修改为:“各级预算周转金由本级政府财政部门管理,不得挪作他用。”

58. A new article shall be added as Article 66 which shall read: "Where there are any excess revenues in the annual implementation of the general public budgets at various levels, such revenues may be used only for offsetting deficits or supplementing the budgetary stabilization funds.

The surplus funds of the general public budgets at various levels shall be used for supplementing the budgetary stabilization funds.

Where there are any revenue deficiencies in the annual implementation of the general public budget of a province, autonomous region or municipality directly under the Central Government and revenue-expenditure balance cannot be achieved by transfer of budgetary stabilization funds, cutting of spending or any other means, the government of the province, autonomous region or municipality directly under the Central Government may, upon approval by the people's congress at the corresponding level or the standing committee thereof, increase budget deficit which shall be reported to the financial department under the State Council for the record, and shall make up for such deficit in the next year's budget."

       五十八、增加一条,作为第六十六条:“各级一般公共预算年度执行中有超收收入的,只能用于冲减赤字或者补充预算稳定调节基金。

    “各级一般公共预算的结余资金,应当补充预算稳定调节基金。

    “省、自治区、直辖市一般公共预算年度执行中出现短收,通过调入预算稳定调节基金、减少支出等方式仍不能实现收支平衡的,省、自治区、直辖市政府报本级人民代表大会或者其常务委员会批准,可以增列赤字,报国务院财政部门备案,并应当在下一年度预算中予以弥补。”

59. Article 53 shall be changed to Article 67 and shall be revised to read: "The central budget already approved by the National People's Congress or the local budgets at the various levels already approved by the local people's congresses at the corresponding levels shall be adjusted if any of the following circumstance occurs in the implementation of the respective budget:

(1) Where it is necessary to increase or reduce the total budgetary expenditures;

(2) Where it is necessary to transfer budgetary stabilization funds;

(3) Where it is necessary to adjust or reduce the amounts of key expenditures arranged in the budget; or

(4) Where it is necessary to increase the amounts of the debts to be borrowed."

       五十九、将第五十三条改为第六十七条,修改为:“经全国人民代表大会批准的中央预算和经地方各级人民代表大会批准的地方各级预算,在执行中出现下列情况之一的,应当进行预算调整:

    “(一)需要增加或者减少预算总支出的;

    “(二)需要调入预算稳定调节基金的;

    “(三)需要调减预算安排的重点支出数额的;

    “(四)需要增加举借债务数额的。”

60. A new article shall be added as Article 68, which shall read: "During budget implementation, governments at various levels shall generally neither formulate any new policy or measure for increasing government revenues or expenditures nor formulate any policy or measure for reducing government revenues. If such increase or reduction is necessary and the budget adjustment is indispensable, relevant arrangement shall be made in the budget adjustment plan."

       六十、增加一条,作为第六十八条:“在预算执行中,各级政府一般不制定新的增加财政收入或者支出的政策和措施,也不制定减少财政收入的政策和措施;必须作出并需要进行预算调整的,应当在预算调整方案中作出安排。”

61. Article 54 shall be changed to Article 69 and shall be revised to read: "The governments at various levels shall, with regard to indispensable budget adjustments, work out plans for budget adjustments. The plans for budget adjustments shall state the reasons for the adjustments and the items and amounts to be adjusted.

Where, during budget implementation, it is necessary to increase budgetary expenditures due to occurrence of natural calamities or any other emergencies, reserve funds shall first be used. If the reserve funds cannot cover the spending, the governments at various levels may make arrangement for the spending and then list the spending in the plans for budget adjustments if it falls within the budget adjustments.

The financial department under the State Council shall submit the preliminary plan for budget adjustments to the Financial and Economic Committee of the National People's Congress for preliminary examination thirty days before the Standing Committee of the National People's Congress holds session for examination and approval of the plan for budget adjustments.

The financial department of the government of a province, autonomous regions or municipality directly under the Central Government shall submit the preliminary plan for budget adjustments to the relevant special committee of the people's congress at the corresponding level for preliminary examination thirty days before the standing committee of the people's congress at the corresponding level holds session for examination and approval of the plan for budget adjustments.

The financial department of the government of a city divided into districts or autonomous prefecture shall submit the preliminary plan for budget adjustments for preliminary examination to the relevant special committee, or for comments to the relevant working body of the standing committee, of the people's congress at the corresponding level thirty days before the standing committee of the people's congress at the corresponding level holds session for examination and approval of the plan for budget adjustments.

The financial department of the government of a county, autonomous county, city not divided into districts or municipal district shall submit the preliminary plan for budget adjustments to the relevant working body of the standing committee of the people's congress at the corresponding level for comments thirty days before the standing committee of the people's congress at the corresponding level holds session for examination and approval of the plan for budget adjustments.

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

       六十一、将第五十四条改为第六十九条,修改为:“在预算执行中,各级政府对于必须进行的预算调整,应当编制预算调整方案。预算调整方案应当说明预算调整的理由、项目和数额。

    “在预算执行中,由于发生自然灾害等突发事件,必须及时增加预算支出的,应当先动支预备费;预备费不足支出的,各级政府可以先安排支出,属于预算调整的,列入预算调整方案。

    “国务院财政部门应当在全国人民代表大会常务委员会举行会议审查和批准预算调整方案的三十日前,将预算调整初步方案送交全国人民代表大会财政经济委员会进行初步审查。

    “省、自治区、直辖市政府财政部门应当在本级人民代表大会常务委员会举行会议审查和批准预算调整方案的三十日前,将预算调整初步方案送交本级人民代表大会有关专门委员会进行初步审查。

    “设区的市、自治州政府财政部门应当在本级人民代表大会常务委员会举行会议审查和批准预算调整方案的三十日前,将预算调整初步方案送交本级人民代表大会有关专门委员会进行初步审查,或者送交本级人民代表大会常务委员会有关工作机构征求意见。

    “县、自治县、不设区的市、市辖区政府财政部门应当在本级人民代表大会常务委员会举行会议审查和批准预算调整方案的三十日前,将预算调整初步方案送交本级人民代表大会常务委员会有关工作机构征求意见。

    “中央预算的调整方案应当提请全国人民代表大会常务委员会审查和批准。县级以上地方各级预算的调整方案应当提请本级人民代表大会常务委员会审查和批准;乡、民族乡、镇预算的调整方案应当提请本级人民代表大会审查和批准。未经批准,不得调整预算。”

62. Article 55 shall be changed to Article 70 and Paragraph 1 thereof shall be revised to read: "The governments at various levels shall strictly implement the plans for budget adjustments already approved and shall not make any decisions on budget adjustments without going through the procedures specified in Article 69 hereof."

       六十二、将第五十五条改为第七十条,第一款修改为:“经批准的预算调整方案,各级政府应当严格执行。未经本法第六十九条规定的程序,各级政府不得作出预算调整的决定。”

63. Article 56 shall be changed to Article 71 and shall be revised to read: "Changes in budgetary expenditures due to increase by the government at higher level of the special transfer payments that do not require the government at corresponding level to provide supporting funds in the course of budget implementation shall not fall within budget adjustments.

The local governments at or above the county level shall, on receipt of the increased special transfer payments, report the relevant situations to the standing committees of the people's congresses at the corresponding levels. The governments of townships, nationality townships or towns shall, on receipt of the increased special transfer funds, report the relevant situations to the people's congresses at the corresponding levels."

       六十三、将第五十六条改为第七十一条,修改为:“在预算执行中,地方各级政府因上级政府增加不需要本级政府提供配套资金的专项转移支付而引起的预算支出变化,不属于预算调整。

    “接受增加专项转移支付的县级以上地方各级政府应当向本级人民代表大会常务委员会报告有关情况;接受增加专项转移支付的乡、民族乡、镇政府应当向本级人民代表大会报告有关情况。”

64. Article 57 shall be changed to Article 72 and shall be revised to read: "The budgetary expenditures of a department or unit shall be implemented according to the budgetary accounts. Any necessary transfer of budgetary funds under different budgetary accounts, budgetary levels or items must be handled in accordance with the provisions of the financial department under the State Council."

       六十四、将第五十七条改为第七十二条,修改为:“各部门、各单位的预算支出应当按照预算科目执行。严格控制不同预算科目、预算级次或者项目间的预算资金的调剂,确需调剂使用的,按照国务院财政部门的规定办理。”

65. Article 60 shall be changed to Article 75 and shall be revised to read: "The compilation of the draft final accounts must conform to the laws and administrative regulations and ensure authenticity of revenues and expenditures, the accuracy of amounts, the completeness of the contents and the prompt submission.

The draft final accounts shall correspond to the budgets and the budgeted figures, adjusted budgeted figures and final statements shall be listed separately. The expenditures of general public budgets shall be classified by their functions down to items and classified by their economic nature down to sections."

       六十五、将第六十条改为第七十五条,修改为:“编制决算草案,必须符合法律、行政法规,做到收支真实、数额准确、内容完整、报送及时。

    “决算草案应当与预算相对应,按预算数、调整预算数、决算数分别列出。一般公共预算支出应当按其功能分类编列到项,按其经济性质分类编列到款。”

66. Article 62 shall be changed to Article 77 and Paragraph 1 and Paragraph 2 thereof shall be revised to read: "The financial department under the State Council shall compile the draft of the central final accounts, and submit the draft, after being audited by the audit department under the State Council, to the State Council for examination and decision, and then the State Council shall submit it to the Standing Committee of the National People's Congress for examination and approval.

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

       六十六、将第六十二条改为第七十七条,第一款、第二款修改为:“国务院财政部门编制中央决算草案,经国务院审计部门审计后,报国务院审定,由国务院提请全国人民代表大会常务委员会审查和批准。

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

67. A new article shall be added as Article 78, which shall read: "The financial department under the State Council shall submit the draft of central final accounts for the previous year to the Financial and Economic Committee of the National People's Congress for preliminary examination thirty days before the Standing Committee of the National People's Congress holds session for examination and approval of the draft of central final accounts.

The financial department of the government of a province, autonomous region or municipality directly under the Central Government shall submit the draft of final accounts at the corresponding level for the previous year to the relevant special committee of the people's congress at the corresponding level for preliminary examination thirty days before the standing committee of the people's congress at the corresponding level holds session for examination and approval of the draft of final accounts at the corresponding level.

The financial department of the government of a city divided into districts or autonomous prefecture shall submit the draft of final accounts at the corresponding level for the previous year for preliminary examination to the relevant special committee, or for comments to the relevant working body of the standing committee, of the people's congress at the corresponding level thirty days before the standing committee of the people's congress at the corresponding level holds session for examination and approval of the draft of the final accounts at the corresponding level.

The financial department of the government of a county, autonomous county, city not divided into districts, or municipal city shall submit the draft of final accounts at the corresponding level for the previous year to the relevant working body of the standing committee of the people's congress at the corresponding level for comments thirty days before the standing committee of the people's congress at the corresponding level holds session for examination and approval of the draft of the final accounts at the corresponding level.

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

       六十七、增加一条,作为第七十八条:“国务院财政部门应当在全国人民代表大会常务委员会举行会议审查和批准中央决算草案的三十日前,将上一年度中央决算草案提交全国人民代表大会财政经济委员会进行初步审查。

    “省、自治区、直辖市政府财政部门应当在本级人民代表大会常务委员会举行会议审查和批准本级决算草案的三十日前,将上一年度本级决算草案提交本级人民代表大会有关专门委员会进行初步审查。

    “设区的市、自治州政府财政部门应当在本级人民代表大会常务委员会举行会议审查和批准本级决算草案的三十日前,将上一年度本级决算草案提交本级人民代表大会有关专门委员会进行初步审查,或者送交本级人民代表大会常务委员会有关工作机构征求意见。

    “县、自治县、不设区的市、市辖区政府财政部门应当在本级人民代表大会常务委员会举行会议审查和批准本级决算草案的三十日前,将上一年度本级决算草案送交本级人民代表大会常务委员会有关工作机构征求意见。

    “全国人民代表大会财政经济委员会和省、自治区、直辖市、设区的市、自治州人民代表大会有关专门委员会,向本级人民代表大会常务委员会提出关于本级决算草案的审查结果报告。”

68. A new article shall be added as Article 79, which shall read: "The standing committee of a people's congress at or above the county level or the people's congress of a prefecture, nationality prefecture or town shall examine a draft of final accounts at the corresponding level mainly in terms of the following:

(1) Budgetary revenues;

(2) Implementation of policies on expenditures as well as the use and performance of major expenditures and the funds for major investment projects;

(3) Use of carry-over funds;

(4) Surplus of funds;

(5) Adjustments to and implementation of the budgets at corresponding level;

(6) Implementation of the arrangement of financial transfer payments;

(7) Size, structure, use and repayment, etc. of the debts borrowed as approved;

(8) Size and use of the budgetary circulating funds at the corresponding level;

(9) Use of reserve funds at the corresponding level;

(10) Arrangement for excess revenues and the size and use of budgetary stabilization funds;

(11) Implementation of the budget resolution approved by the people's congress at the corresponding level; and

(12) Other important situations relating to final accounts.

The standing committee of a people's congress at or above the county level shall conduct examination of the draft of final accounts at the corresponding level in light of the audit reports on the implementation of the previous year's budget and other government revenues and expenditures delivered by the government at the corresponding level."

       六十八、增加一条,作为第七十九条:“县级以上各级人民代表大会常务委员会和乡、民族乡、镇人民代表大会对本级决算草案,重点审查下列内容:

    “(一)预算收入情况;

    “(二)支出政策实施情况和重点支出、重大投资项目资金的使用及绩效情况;

    “(三)结转资金的使用情况;

    “(四)资金结余情况;

    “(五)本级预算调整及执行情况;

    “(六)财政转移支付安排执行情况;

    “(七)经批准举借债务的规模、结构、使用、偿还等情况;

    “(八)本级预算周转金规模和使用情况;

    “(九)本级预备费使用情况;

    “(十)超收收入安排情况,预算稳定调节基金的规模和使用情况;

    “(十一)本级人民代表大会批准的预算决议落实情况;

    “(十二)其他与决算有关的重要情况。

    “县级以上各级人民代表大会常务委员会应当结合本级政府提出的上一年度预算执行和其他财政收支的审计工作报告,对本级决算草案进行审查。”

69. Article 63 shall be changed to Article 80 and shall be revised to read: "After the final accounts at any level has been approved, the relevant financial department shall, within twenty days, give an approval reply to the final accounts of all departments at the corresponding level. Each department shall, within fifteen days after receipt of the department budget approved by the financial department at the corresponding level, give approval reply to the budgets of the units subordinate to it."

       六十九、将第六十三条改为第八十条,修改为:“各级决算经批准后,财政部门应当在二十日内向本级各部门批复决算。各部门应当在接到本级政府财政部门批复的本部门决算后十五日内向所属单位批复决算。”

70. Article 64 shall be changed to Article 81 and shall be revised to read: "A local government at any level shall report its approved final accounts and the consolidated final accounts submitted by the government at the next higher level for the record to the government at the next higher level for the record.

Each government at or above the county level shall submit the consolidated final accounts submitted by the government at the next higher level for the record to the standing committee of the people's congress at the corresponding level for the record."

       七十、将第六十四条改为第八十一条,修改为:“地方各级政府应当将经批准的决算及下一级政府上报备案的决算汇总,报上一级政府备案。

    “县级以上各级政府应当将下一级政府报送备案的决算汇总后,报本级人民代表大会常务委员会备案。”

71. Article 69 shall be changed to Article 86 and shall be revised to read: "The State Council and local governments at or above the county level shall each, during the period between June and September each year, make reports on the budget implementation to the standing committee of the people's congress at the corresponding level."

       七十一、将第六十九条改为第八十六条,修改为:“国务院和县级以上地方各级政府应当在每年六月至九月期间向本级人民代表大会常务委员会报告预算执行情况。”

72. Article 71 shall be changed to Article 88 and shall be revised to read: "The financial department of a government at any level shall be responsible for supervision over and inspection of the budget compilation and implementation by all departments at the corresponding level and their subordinate units, and shall make reports on the budget implementation to the government at the corresponding level and the financial department of the government at the next higher level."

       七十二、将第七十一条改为第八十八条,修改为:“各级政府财政部门负责监督检查本级各部门及其所属各单位预算的编制、执行,并向本级政府和上一级政府财政部门报告预算执行情况。”

73. Article 72 shall be changed to Article 89 and shall be revised to read: "The audit department of a government at or above the county level shall exercise auditing supervision over the budget implementation and final accounts.

The audit reports on the budget implementation and other government revenues and expenditures shall be made public."

       七十三、将第七十二条改为第八十九条,修改为:“县级以上政府审计部门依法对预算执行、决算实行审计监督。

    “对预算执行和其他财政收支的审计工作报告应当向社会公开。”

74. A new article shall be added as Article 90, which shall read: "All government departments shall be responsible for supervision over and inspection of the budget implementation of their respective subordinate units, make reports on their respective budget implementation to the financial department of the government at the corresponding level in a timely manner and rectify any budget-related violations of laws in accordance with the law."

       七十四、增加一条,作为第九十条:“政府各部门负责监督检查所属各单位的预算执行,及时向本级政府财政部门反映本部门预算执行情况,依法纠正违反预算的行为。”

75. A new article shall be added as Article 91, which shall read: "Citizens, legal persons or other organizations may file report or complaints on the violations of this Law they have discovered to relevant State organs in accordance with the law.

The State organs that accept such reports or complaints shall handle in accordance with the law and keep those making the reporting or complaints confidential. No unit or individual may suppress and retaliate any violation reporter or complainant."

       七十五、增加一条,作为第九十一条:“公民、法人或者其他组织发现有违反本法的行为,可以依法向有关国家机关进行检举、控告。

    “接受检举、控告的国家机关应当依法进行处理,并为检举人、控告人保密。任何单位或者个人不得压制和打击报复检举人、控告人。”

76. Article 73 through Article 75 shall be changed to Article 92 through Article 95 and shall be revised to read: "Article 92 Where a government at any level or relevant department thereof is involved in any of the following behaviors, it shall be ordered to make correction, and the person in charge who is subject to direct liability and other persons subject to direct liability shall be investigated for administrative liability:

(1) Failing to compile or submit a draft budget, plan for budget adjustments, draft final accounts, or department budget or final accounts or to give approval reply to a budget or final accounts in accordance with this Law;

(2) Making budget adjustments in violation of this Law;

(3) Failing to make public or give explanations about relevant budget matters in accordance with this Law;

(4) Establishing government-managed funds items or other government revenue items in violation of relevant provisions;

(5) Using reserve funds, budgetary circulating funds, budgetary stabilization funds or excess revenues in violation of laws or administrative regulations;

(6) Establishing special fiscal accounts in violation of this Law.

Article 93 Where a government at any level or relevant department thereof is involved in any of the following behaviors, it shall be ordered to make correction, and the person in charge who is subject to direct liability and other persons subject to direct liability shall be punished by way of demotion, dismissal or removal from office in accordance with the law:

(1) Failing to make statement of all government revenues and expenditures in the budget or making false statement of revenues or expenditures;

(2) In violation of the provisions of the laws or administrative regulations, overcollecting, collecting in advance, undercollecting, or exempting or postponing the collection of budgetary revenues that ought to be collected;

(3) Intercepting, detaining, misappropriating or defaulting in paying the budgetary revenues that ought to be turned over to the Treasuries;

(4) Changing the intended use of the budgetary expenditures in violation of this Law;

(5) Changing the intended use of the special transfer payments from the government at higher level without authorization; and

(6) In violation of this Law, allocating, the funds for budgetary expenditures, to handle the collection, allocation, retainment and refund of the budgetary revenues, or freezing or draw on funds of the Treasuries or otherwise disposing of the funds already paid in the Treasuries.

Article 94    Where a government at any level, any department or unit, in violation of this Law, borrows debts, provides guarantee for another's debts, misappropriate the funds for major expenditures or constructs office buildings beyond budget and in excess of the budgetary standards, it shall be ordered to make correction, and the person in charge who is subject to direct liability and other persons subject to direct liability shall be punished by way of demotion, dismissal or removal from office.

Article 95 Where any relevant department of the governments at various levels or any unit or staff member thereof is involved in any of the following behaviors, it shall be ordered to make rectification and have the defrauded or used funds recovered and the illegal gains, if any, confiscated. Such department or unit shall be subject to a warning or circulation of a notice of criticism. The person in charge who is subject to direct liability and other persons subject to direct liability shall be given disciplinary punishment:

(1) Altering the method for turning over budgetary revenues in violation of laws or rules or regulations;

(2) Defaulting budgetary funds by such means as making false application or claim;

(3) Expanding the scope of expenditures or increasing the standards for expenditures in violation of relevant provisions;

(4) Other behaviors in violation of provisions on financial administration."

       七十六、将第七十三条至第七十五条改为第九十二条至第九十五条,修改为:“第九十二条各级政府及有关部门有下列行为之一的,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追究行政责任:

    “(一)未依照本法规定,编制、报送预算草案、预算调整方案、决算草案和部门预算、决算以及批复预算、决算的;

    “(二)违反本法规定,进行预算调整的;

    “(三)未依照本法规定对有关预算事项进行公开和说明的;

    “(四)违反规定设立政府性基金项目和其他财政收入项目的;

    “(五)违反法律、法规规定使用预算预备费、预算周转金、预算稳定调节基金、超收收入的;

    “(六)违反本法规定开设财政专户的。

    “第九十三条各级政府及有关部门、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降级、撤职、开除的处分:

    “(一)未将所有政府收入和支出列入预算或者虚列收入和支出的;

    “(二)违反法律、行政法规的规定,多征、提前征收或者减征、免征、缓征应征预算收入的;

    “(三)截留、占用、挪用或者拖欠应当上缴国库的预算收入的;

    “(四)违反本法规定,改变预算支出用途的;

    “(五)擅自改变上级政府专项转移支付资金用途的;

    “(六)违反本法规定拨付预算支出资金,办理预算收入收纳、划分、留解、退付,或者违反本法规定冻结、动用国库库款或者以其他方式支配已入国库库款的。

    “第九十四条各级政府、各部门、各单位违反本法规定举借债务或者为他人债务提供担保,或者挪用重点支出资金,或者在预算之外及超预算标准建设楼堂馆所的,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给予撤职、开除的处分。

    “第九十五条各级政府有关部门、单位及其工作人员有下列行为之一的,责令改正,追回骗取、使用的资金,有违法所得的没收违法所得,对单位给予警告或者通报批评;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:

    “(一)违反法律、法规的规定,改变预算收入上缴方式的;

    “(二)以虚报、冒领等手段骗取预算资金的;

    “(三)违反规定扩大开支范围、提高开支标准的;

    “(四)其他违反财政管理规定的行为。”

77. A new article shall be added as Article 96, which shall read: "Where the handling or punishment of the violations of laws set out in Articles 92, 93, 94 and 95 are otherwise provided for in any other laws, the provisions of such other laws shall prevail.

Any violation of this Law that constitutes a crime shall be subject to criminal liabilities."

       七十七、增加一条,作为第九十六条:“本法第九十二条、第九十三条、第九十四条、第九十五条所列违法行为,其他法律对其处理、处罚另有规定的,依照其规定。

    “违反本法规定,构成犯罪的,依法追究刑事责任。”

78. Article 76 shall be deleted.

       七十八、删去第七十六条。

79. A new article shall be added as Article 97, which shall read: "The financial department of a government at any level shall compile the annual consolidated financial report of the government with accrual method of accounting as basis. The report shall contain overall financial situation, operation and medium and long term financial sustainability and shall be submitted to the standing committee of the people's congress at the corresponding level for the record."

       七十九、增加一条,作为第九十七条:“各级政府财政部门应当按年度编制以权责发生制为基础的政府综合财务报告,报告政府整体财务状况、运行情况和财政中长期可持续性,报本级人民代表大会常务委员会备案。”

80. Article 78 shall be changed to Article 98 and Article 77 shall be changed to Article 99.

       八十、将第七十八条改为第九十八条,将第七十七条改为第九十九条。

81. A new article shall be added as Article 100, which shall read: "The people's congress or its standing committee of a province, autonomous regions or municipality directly under the Central Government may formulate the decisions or local regulations regarding budget examination and supervision in accordance with this Law."

       八十一、增加一条,作为第一百条:“省、自治区、直辖市人民代表大会或者其常务委员会根据本法,可以制定有关预算审查监督的决定或者地方性法规。”

82. The "budget of the government" in Articles 51, 58 and 66 shall be changed into "budget".

This Decision shall take effect on January 1, 2015.

The Budget Law of the People's Republic of China shall be revised in accordance with this Decision and promulgated anew.

       八十二、将第五十一条、第五十八条、第六十六条中的“政府预算”修改为“预算”。

    本决定自2015年1月1日起施行。

    《中华人民共和国预算法》根据本决定作相应修改,重新公布。