第一条为规范和加强中央部门财政拨款结余资金管理,根据预算法、预算法实施条例、财政总预算会计制度、行政事业单位财务规则和会计制度、中央本级基本支出和项目支出预算管理办法,以及财政国库管理制度等有关规定,制定本规定。第二条中央部门财政拨款结余资金(以下简称部门结 Article 1 In order to standardize and strengthen the fund management of the budgetary appropriations for the central government, according to the Budget Law, the Regulations for the Implementation of the Budget Law, the General Budgetary Accounting System, the Financial Rules and Accounting System of the Administrative Units, the Administrative Measures on the Budget for Basic Expenditure and Project Expenses at the Central Level, , And the treasury management system and other relevant provisions, the enactment of this provision. Article 2 Funds for Central Government Funds Appropriation (hereinafter referred to as Departmental Knot