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第一章总则第一条本条例根据中国人民政治协商会议共同纲领第四十条之规定制定之。第二条中央人民政府财政部(以下简称中央财政部)依照国家施政方针兴建设计划拟编下年度预算之指针数字,经中央人民政府政务院(以下简称政务院)批准者,称概算。根据概算拟编之年度收支计划,未经核定者,称预算草案;经过核定程序者,称预算。在核定预算范围内,按月或按季编制之分配实施计划,称分配预算。按照年底预算执行最终结果所编造之全年度会计报告,称决算。分月或分季所编造之月份或季度会计报告,称计算。第三条国家预算每一会计年度办理一次。会计年度采用历年制,
Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the provisions of Article 40 of the Common Program of the Chinese People’s Political Consultative Conference. Article 2 The number of pointers to be drafted by the Ministry of Finance of the Central People’s Government (hereinafter referred to as the Central Ministry of Finance) in accordance with the guidelines for state administration for the preparation of plans for the next fiscal year shall be calculated on the estimates of the government department of the Central People’s Government (hereinafter referred to as the “government office”) for approval. According to the proposed budget annual income and expenditure plan, without the approved person, said the draft budget; after the approval process, said the budget. Within the approved budget, on a monthly or quarterly basis, the distribution plan of implementation, said the allocation of budget. According to the end of the implementation of the final budget results of the preparation of the annual accounting report, said the final accounts. Monthly or quarterly quarterly or monthly quarterly accounting report, said the calculation. Article 3 The national budget shall be handled once every fiscal year. Fiscal year calendar system,