中华人民共和国预算法中英对照.doc

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1、中华人民共和国预算法中英对照中华人民共和国预算法Budget Law of the Peoples Republic of China目录Contents 第一章总则Chapter I General Provisions 第二章预算管理职权Chapter II Functions and Powers for Budget Management 第三章预算收支范围Chapter III Scope of Budgetary Revenues and Expenditures 第四章预算编制Chapter IV Budget Compilation 第五章预算审查和批准Chapter V Ex

2、amination and Approval of Budgets 第六章预算执行Chapter VI Budget Implementation 第七章预算调整Chapter VII Budget Adjustment 第八章决算Chapter VIII Final Accounts 第九章监督Chapter IX Supervision 第十章法律责任Chapter X Legal Liability 第十一章附则Chapter XI Supplementary Provisions第一章总则Chapter I General Provisions 第一条为了强化预算的分配和监督职能，健全

3、国家对预算的管理，加强国家宏观调控，保障经济和社会的健康发展，根据宪法，制定本法。Article 1 In accordance with the Constitution and for the purposes of strengthening the distribution and supervisory function of budget, improving the budget management of the State, intensifying the micro-scope regulation and control of the State, and ensuri

4、ng the sound socio-economic development, this Law is enacted. 第二条国家实行一级政府一级预算，设立中央，省、自治区、直辖市、设区的市、自治州，县、自治县、不设区的市、市辖区，乡、民族乡、镇五级预算。Article 2 The State shall establish budget at each level of the government, namely, at the five levels: the Central Government; the provinces, autonomous regions and muni

5、cipalities directly under the Central Government; the cities divided into districts and autonomous prefectures; the counties, autonomous counties, cities not divided into districts, and municipal districts; the townships, nationality townships and towns. 不具备设立预算条件的乡、民族乡、镇，经省、自治区、直辖市政府确定，可以暂不设立预算。Tow

6、nships, nationality townships and towns where conditions do not permit the establishment of budget, subject to the determination by the peoples governments of the respective provinces, autonomous regions or municipalities directly under the Central Government, may temporarily not establish budget. 第

7、三条各级预算应当做到收支平衡。Article 3 Budget at various levels shall maintain a balance between revenues and expenditures. 第四条中央政府预算（以下简称中央预算）由中央各部门（含直属单位，下同）的预算组成。Article 4 The budget of the Central Government (hereinafter referred to as the central budget) consists of the budgets of its different departments (

8、including the units directly under them, similarly hereinafter). 中央预算包括地方向中央上解的收入数额和中央对地方返还或者给予补助的数额。The central budget includes revenues turned over by the local governments to the Central Government and revenues refunded or subsidies granted by the Central Government to the local governments. 第五条地

9、方预算由各省、自治区、直辖市总预算组成。Article 5 The local budget consists of the general budgets of the provinces, autonomous regions and municipalities directly under the Central Government. 地方各级总预算由本级政府预算（以下简称本级预算）和汇总的下一级总预算组成；A local general budget at any level consists of the budget of the government at the corre

10、sponding level (hereinafter referred to as budget at the corresponding level) and the totalized general budget at the next lower level. 下一级只有本级预算的，下一级总预算即指下一级的本级预算。Where the next lower level has only the budget of the government at the corresponding level, the totalized general budget at the next lo

11、wer level means the budget of the government at the corresponding level. 没有下一级预算的，总预算即指本级预算。In the absence of the budget at the next lower level, the general budget means the budget of the government at the corresponding level. 地方各级政府预算由本级各部门（含直属单位，下同）的预算组成。The budget of a local government at any le

12、vel consists of the budgets of the various departments at the corresponding level (including the units directly under them, similarly hereinafter). 地方各级政府预算包括下级政府向上级政府上解的收入数额和上级政府对下级政府返还或者给予补助的数额。The budget of a local government at any level includes revenues turned over by the governments at lower

13、levels and revenues refunded or subsidies granted by the governments at higher levels. 第六条各部门预算由本部门所属各单位预算组成。Article 6 The budget of a department consists of the budgets of the units subordinated to it. 第七条单位预算是指列入部门预算的国家机关、社会团体和其他单位的收支预算。Article 7 The budget of a unit refers to the budget for reven

14、ues and expenditures of a State organ, social organization or any other unit which is listed in the budget of a department. 第八条国家实行中央和地方分税制。Article 8 The State practices a system of tax division between the central and local governments. 第九条经本级人民代表大会批准的预算，非经法定程序，不得改变。Article 9 The budget approved by

15、 the peoples congress at the corresponding level shall not be altered without going through the procedures prescribed by law. 第十条预算年度自公历一月一日起，至十二月三十一日止。Article 10 A budgetary year shall begins on January 1 and end on December 31 on the Gregorian calendar. 第十一条预算收入和预算支出以人民币元为计算单位。Article 11 The budge

16、tary revenues and expenditures take Renminbi yuan as the calculating unit. 第二章预算管理职权Chapter II Functions and Powers for Budget Management 第十二条全国人民代表大会审查中央和地方预算草案及中央和地方预算执行情况的报告；批准中央预算和中央预算执行情况的报告；改变或者撤销全国人民代表大会常务委员会关于预算、决算的不适当的决议。Article 12 The National Peoples Congress examines the central and loca

17、l draft budgets and the reports on the implementation of the central and local budgets, approves the central budget and the report on the implementation of the central budget and alters or annuls inappropriate resolutions made by the Standing Committee of the National Peoples Congress on budget and

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

19、oves the adjustment plan for the central budget, examines and approves the final accounts of the Central Government, annuls administrative rules and regulations, decisions, or orders of the State Council on budget or final accounts which are found to be contravening the Constitution or laws, and ann

20、uls local regulations or resolutions made by the peoples congresses or their standing committees of the provinces, autonomous regions or municipalities directly under the Central Government on budget or final accounts, which are found to be contravening the Constitution, laws or administrative rules

21、 and regulations. 第十三条县级以上地方各级人民代表大会审查本级总预算草案及本级总预算执行情况的报告；批准本级预算和本级预算执行情况的报告；改变或者撤销本级人民代表大会常务委员会关于预算、决算的不适当的决议；撤销本级政府关于预算、决算的不适当的决定和命令。Article 13 A local peoples congress at or above the county level shall examine the draft general budget at the corresponding level and the report on the implementat

22、ion of the general budget, approve the budget and the report on its implementation at the corresponding level, alter or annuls inappropriate resolutions made by the standing committee of the peoples congress at the corresponding level on budget or final accounts, and annuls inappropriate decisions a

23、nd orders made by the government at the corresponding level on budget or final accounts. 县级以上地方各级人民代表大会常务委员会监督本级总预算的执行；审查和批准本级预算的调整方案；审查和批准本级政府决算（以下简称本级决算）；撤销本级政府和下一级人民代表大会及其常务委员会关于预算、决算的不适当的决定、命令和决议。The standing committee of a local peoples congress at or above the county level shall supervise the

24、implementation of the general budget at the corresponding level, examine and approve the adjustment plan for the budget at the corresponding level, examine and approve the final accounts of the government at the corresponding level (hereinafter referred to as the final accounts at the corresponding

25、level), and annul inappropriate decisions, orders and resolutions made by the government at the corresponding level or by the peoples congress at the next lower level and its standing committee on budget or final accounts. 设立预算的乡、民族乡、镇的人民代表大会审查和批准本级预算和本级预算执行情况的报告；监督本级预算的执行；审查和批准本级预算的调整方案；审查和批准本级决算；撤

26、销本级政府关于预算、决算的不适当的决定和命令。The peoples congress of a township, nationality township or town which has established budget shall examine and approve the budget at the corresponding level and the report on the implementation of the budget at the corresponding level, supervise the implementation of the budg

27、et at the corresponding level, examine and approve the adjustment plan for the budget at the corresponding level, examine and approve the final accounts at the corresponding level, and annul inappropriate decisions and orders made by the government at the corresponding level on budget or final accou

28、nts. 第十四条国务院编制中央预算、决算草案；向全国人民代表大会作关于中央和地方预算草案的报告；将省、自治区、直辖市政府报送备案的预算汇总后报全国人民代表大会常务委员会备案；组织中央和地方预算的执行；决定中央预算预备费的动用；编制中央预算调整方案；监督中央各部门和地方政府的预算执行；改变或者撤销中央各部门和地方政府关于预算、决算的不适当的决定、命令；向全国人民代表大会、全国人民代表大会常务委员会报告中央和地方预算的执行情况。Article 14 The State Council shall compile the drafts of the central budget and final

29、 accounts, submit report to the National Peoples Congress on the drafts of central and local budgets, submit for the record to the Standing Committee of the National Peoples Congress reports on the totaled budgets submitted for the record by the governments at provinces, autonomous regions and munic

30、ipalities directly under the Central Government, organize the implementation of the central and local budgets, make decisions to draw on reserve funds of the central budget, work out the adjustment plan for the central budget, supervise the implementation of the budgets of the departments of the Cen

31、tral Government and of the local governments, alter or annul inappropriate decisions and orders made by the departments of the Central Government or by the local governments on budgets or final accounts, and submit report to the National Peoples Congress or its Standing Committee on the implementati

32、on of the central and local budgets. 第十五条县级以上地方各级政府编制本级预算、决算草案；向本级人民代表大会作关于本级总预算草案的报告；将下一级政府报送备案的预算汇总后报本级人民代表大会常务委员会备案；组织本级总预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；监督本级各部门和下级政府的预算执行；改变或者撤销本级各部门和下级政府关于预算、决算的不适当的决定、命令；向本级人民代表大会、本级人民代表大会常务委员会报告本级总预算的执行情况。Article 15 A local government at or above the county leve

33、l shall compile the draft budget and draft final accounts at the corresponding level, makes report on the draft general budget at the corresponding level to the peoples congress at the corresponding level, submit for the record the totalized general budget submitted by the next lower level to the st

34、anding committee of the peoples congress at the corresponding level for the record, organize the implementation of the general budget at the corresponding level, make decisions to draw on reserve funds of the budget at the corresponding level, work out the adjustment plan for the budget at the corre

35、sponding level, supervise the budget implementation by the departments at the corresponding level and by the government at the next lower level, alter or annul inappropriate decisions and orders made by the departments at the corresponding level and the government at the next lower level on budget o

36、r final accounts, and submit report to the peoples congress at the corresponding level or its standing committee on the implementation of the general budget at the corresponding level. 乡、民族乡、镇政府编制本级预算、决算草案；向本级人民代表大会作关于本级预算草案的报告；组织本级预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；向本级人民代表大会报告本级预算的执行情况。The government o

37、f a township, nationality township or town shall compile the draft budget and draft final accounts at the corresponding levels, make report to the peoples congress at the corresponding level on the draft budget, organize the implementation of the budget at the corresponding level, make decisions to

38、draw on reserve funds of the budget at the corresponding level, work out the adjustment plan for the budget at the corresponding level, and submit report to the peoples congress at the corresponding level on the implementation of the budget at the corresponding level. 第十六条国务院财政部门具体编制中央预算、决算草案；具体组织中央

39、和地方预算的执行；提出中央预算预备费动用方案；具体编制中央预算的调整方案；定期向国务院报告中央和地方预算的执行情况。Article 16 The finance department under the State Council compiles the specific draft of the central budget and draft of the final accounts, practically organizes the implementation of the central and local budgets, puts forward proposals for

40、 drawing on reserve funds of the central budget, works out the specific adjustment plan for the central budget, and regularly reports to the State Council on the implementation of the central and local budgets. 地方各级政府财政部门具体编制本级预算、决算草案；具体组织本级总预算的执行；提出本级预算预备费动用方案；具体编制本级预算的调整方案；定期向本级政府和上一级政府财政部门报告本级总预算

41、的执行情况。The finance department of a local government at any level compiles the specific drafts of budget and final accounts at the corresponding level, practically organizes the implementation of the general budget at the corresponding level, puts forward proposals for drawing on reserve funds of the

42、budget at the corresponding level, works out the specific adjustment plan for the budget at the corresponding level, and regularly reports to the government at the corresponding level and the finance department of the government at the next higher level on the implementation of the general budget at

43、 the corresponding level. 第十七条各部门编制本部门预算、决算草案；组织和监督本部门预算的执行；定期向本级政府财政部门报告预算的执行情况。Article 17 Various departments shall compile the drafts of their own budgets and final accounts, organize and supervise the budget implementation by their own departments, and regularly report to the finance departments

44、 of the governments at the corresponding levels on their budget implementation. 第十八条各单位编制本单位预算、决算草案；按照国家规定上缴预算收入，安排预算支出，并接受国家有关部门的监督。Article 18 Various units shall compile the drafts of their own budgets and final accounts, turn over budgetary revenues as prescribed by the State, manage the budgetar

45、y expenditures, and accept supervision of the relevant departments of the State. 第三章预算收支范围Chapter III Scope of Budgetary Revenues and Expenditures 第十九条预算由预算收入和预算支出组成。Article 19 A budget consists of budgetary revenues and budgetary expenditures. 预算收入包括：The budgetary revenues include: （一）税收收入；(1) tax

46、receipts; （二）依照规定应当上缴的国有资产收益；(2) proceeds from the State-owned assets that should be turned over in accordance with relevant regulations; （三）专项收入；(3) receipts from special items; and （四）其他收入。(4) receipts from other sources. 预算支出包括：The budgetary expenditures include: （一）经济建设支出；(1) expenditure for eco

47、nomic construction; （二）教育、科学、文化、卫生、体育等事业发展支出；(2) expenditure for the development of undertakings in education, science, culture, public health and physical culture; （三）国家管理费用支出；(3) the administrative expenditure of the State; （四）国防支出；(4) expenditure for national defense; （五）各项补贴支出；(5) expenditure fo

48、r various subsidies; and （六）其他支出。(6) other expenditures. 第二十条预算收入划分为中央预算收入、地方预算收入、中央和地方预算共享收入。Article 20 The budgetary revenues are divided into the central budgetary revenues, the local budgetary revenues and the budgetary revenues shared by the central and local governments. 预算支出划分为中央预算支出和地方预算支出。T

49、he budgetary expenditures are divided into the central budgetary expenditures and the local budgetary expenditures. 第二十一条中央预算与地方预算有关收入和支出项目的划分、地方向中央上解收入、中央对地方返还或者给予补助的具体办法，由国务院规定，报全国人民代表大会常务委员会备案。Article 21 Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the