Modify The People's Republic Of China Law On Budget Decisions

Original Language Title: 修改《中华人民共和国预算法》的决定

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Standing Committee of the national people's Congress on revising the People's Republic of China Law on budget decision (order of the President of 12th) People's Republic of China President of the 12th Standing Committee of the national people's Congress to amend People's Republic of China law, the decision has been made by People's Republic of China adopted at the 12th session of the Standing Committee of the tenth National People's Congress on August 31, 2014, are hereby promulgated and, as of January 1, 2015.



People's Republic of China President XI Jinping August 31, 2014 Standing Committee of the national people's Congress on revising the People's Republic of China Law on budget decisions (August 31, 2014 adopted at the 12th session of the Standing Committee of the tenth National People's Congress session) The 12th meeting of the Standing Committee of the tenth National People's Congress decided to the People's Republic of China Law on budget as follows: first, the article is changed to: "in order to regulate the acts of government revenue and expenditure, strengthen budget constraints, strengthen budgetary management and oversight, establish a comprehensive standard, open and transparent budgetary system, safeguard the health of the economic and social development, according to the Constitution, this law is enacted. "Second, the addition of an article, as the second article:" preparation, review and approval of budgets and final accounts, oversight, and budget execution and adjustment, in accordance with the provisions of this law.

"Three, will be the second to the third article, the deletion of the second paragraph. The fifth article, third paragraph, the second to the third paragraph of article and amended as: "national budgets from the central budget and local budgets.

Local budget consists of the General budgets of the provinces, autonomous regions and municipalities. "Local general budget budget by and summarize the General budgets of the next level; lower level budget only, lower budget budget refers to the next level. No lower level budget, total budget budget means.

"Section four, article read 12th and amended as:" the budgets at all levels should follow a holistic, thrift, the principle of honest, emphasizing performance and balance. "Governments at all levels should establish annual balanced budget mechanisms.

"Five, add one, as the fourth:" budget consists of budgetary revenues and budgetary expenditures. "All government revenues and expenditures should be included in the budget.

"Six and the addition of an article, as the article fifth:" budget includes general public budget, Government funds budget, State-owned capital operation budget, social insurance fund's budget. "The general public budget, Government-controlled funds budget, State-owned capital operation budget, social insurance fund's budget should maintain a complete and independent. Government funds budget, State-owned capital operation budget, social insurance fund's budget should be dovetailed with the general public budgets.

"Seven, the fourth to sixth, is revised as follows:" the general public budget is on tax revenue as the main body, arrangements for ensuring and improving people's livelihood and promoting economic and social development, safeguarding national security, maintenance of functioning of national institutions, such as the budget.

"Central general public budget, including departments of the Central Government (including the units directly under them, similarly hereinafter) budget and tax rebates and transfer payments from the central to local budgets. "Central public budget revenues in General, including the central level to solutions on the Central and local revenues. Central level of central public budget expenditures including expenditures, tax rebates and transfer payments from the central to local.

"Eight paragraphs, article fifth third, fourth to seventh and amended as:" the local general public budgets at all levels, including the level of the departments (including the units directly under them, similarly hereinafter) budget and tax rebates and transfer payments budgets. "The local general public budgetary revenues at various levels including at the local level, Governments at higher levels to the level of government tax rebates and transfer payments, income on lower levels of Government solutions. Local general public spending at all levels, including local level government expenditure and the solution on the higher levels of government spending, to lower levels of government tax rebates and transfer payments.

"Article nine, the sixth to eighth and amended as:" the budget of a Department and its subordinate units in this sector consists of the budgets of ", the corresponding article by deleting the seventh.

Ten, add one, as the Nineth: "Government Fund budget is in accordance with the laws and administrative regulations to the specific object within a certain period of levy, charge or otherwise raising funds, earmarked for a specific development of public income and expenditure. "Government funds the budget should be based on project income and the actual expenditure of the Fund needed by Fund project, to receive support.

"Cheung added, as the tenth:" State-owned capital operation budget is the budget spending on State-owned capital gains arrangements. "State-owned capital operation budget shall be in accordance with the principle of balance of preparation, not contain deficit, and funds into the general public budgets.

"12, the addition of an article, as the 11th article:" Social Security Fund budget to social security contributions, general public budget and other ways to raise funds, the budget earmarked for social security. "The budget should be in line with the level of social insurance funds and social security projects are prepared, to make ends meet. "Under article 13, the Nineth to 13th and amended as:" the budget approved by the national people's Congress, by a legal process shall not be adjusted. All levels of Government, departments and units must be based on the approved budget of expenditure, shall not be not included in the budget.

"14, and increased a article, as 14th article:" by this level Congress or this level Congress Standing Committee approved of budget, and budget adjustment, and accounts, and budget implementation situation of report and the report, should in approved Hou 20th within by this level government financial sector to social public, and on this level government financial transfer paid arrangements, and implementation of situation and borrowed debt of situation, important matters made description.

"With the level of government financial sector approved by the budget and final accounts and a report shall, after approval by the departments to the public in the 20th, and authorities in departmental budgets and final accounts to run financing arrangements, important matters such as the use of notes.

"All levels of Government, departments and units of government procurement should be offered to the public in a timely manner. "Public matters provided for in the preceding three paragraphs of this section, except those involving State secrets. "XV and the addition of an article, as the 16th:" the fiscal transfer payment system.

Transfer payments should be standardized, fair, open, in order to promote equal access to basic public services as the main target.

"The fiscal transfer payment includes the Central Government to local transfers and local governments at higher levels to lower levels of Government transfer payments, and balanced range of basic financial resources, arranged by the lower-level Government and use of General transfer payments as the main body. "In accordance with laws, administrative regulations or the State Council can set up a special transfer payments, for handling specific issues. Establish and improve the withdrawal mechanism of periodic assessment and special transfer payments.

Market competition mechanism to regulate matters shall not set up any special transfer payments. "Superior when the Government arranged special transfer payments, shall not be required to lower levels of Government to take matching funds. However, in accordance with the provisions of the State Council should be undertaken jointly by the lower level Governments, except for matters. "16, the addition of an article, as the 17th:", execution of the budget at all levels should establish and improve interaction and coordination mechanisms.

"Under article 17, the 13th to 21st, the second and third paragraph amended as:" the supervision of standing committees of people's congresses at and above the county level level the implementation of the general budget, review and approve the budget adjustment plan; final review and approval of the corresponding level; withdrawal of the level of Government and lower level people's congresses and their standing committees on the budget and final accounts of inappropriate decisions and orders and resolutions. "People's congresses of townships, nationality townships, and towns to review budget and approval of budget and performance reports; monitoring the implementation of the budget, review and approve the budget adjustment plan; final review and approval of the corresponding level revocation of this level of Government on the budget and final accounts of inappropriate decisions and orders.

"18, the addition of an article, as the 22nd:" draft central budget at the finance and Economic Committee of national people's Congress preliminary program and budget performance for the previous year, adjusted the central budget preliminary draft programme and accounts for a preliminary review set out its preliminary comments.

"Provinces, autonomous regions and municipalities directly under the people's congresses relating to special budget Committee draft preliminary programme and previous year adjusted budget budget implementation, a preliminary programme and the preliminary review of the draft final accounts set out its preliminary comments.

"District municipalities and autonomous budget relevant special committees of the people's Congress the draft preliminary programme and previous year adjusted budget budget implementation, a preliminary programme and the preliminary review of the draft final accounts, preliminary review opinions, not set up a Special Committee, comments on the research work of the Standing Committee of the present level. "County, autonomous county, city not divided into districts, municipal district people's Congress Standing Committee on this draft budget preliminary plan and conduct a preliminary review of the implementation of the budget of the previous year, set out its preliminary comments.

Of a County, autonomous county, city not divided into districts, municipal district people's Congress Standing Committee on the Agency budget to adjust the initial work programme and the final study comment on the Bill.

"City divided into districts, autonomous prefecture people's congresses at or above the relevant Panel for a preliminary review, when giving her views on the research work of the Standing Committee shall invite representatives of the present level.

"In accordance with the first paragraph of this article to the views provided in the fourth paragraph, the level of government financial departments shall deal with timely feedback.

"In accordance with the proposed first to fourth paragraphs of this article and the processing of the financial Department of the Government of the same level of feedback report should be issued on behalf of the present level. "The Standing Committee of the national people's Congress and the provincial, autonomous region, municipality, city divided into districts, autonomous region Standing Committee of the national people's Congress related bodies, in accordance with the decision of the Standing Committee of the present level, assistance to the financial and Economic Committee of the present level or the relevant Special Committee review the draft budget, budget adjustment programmes, the draft final accounts and to monitor the implementation of specific tasks.


19, the 15th to the 24th article, one paragraph is added as a third paragraph: "approved by the Governments of provinces, autonomous regions and municipalities, townships, nationality townships, and towns level budget draft, budget adjustment plans and final accounting, the upper-level Government made on behalf and in accordance with the provisions of this law article 21st townships, nationality townships, and towns of the national people's Congress for review and approval.

"20, merge the articles 17th, 18th, as the 26th article of the first and second paragraphs.

Under article 21, the 19th to 27th, amended to read: "general public budget revenues including tax revenues, administrative fees revenue, State-owned resources (assets) paid income, transfer income and other income.

"General public budget expenditure, in accordance with its functions, including expenditures on general public services, Foreign Affairs, public security, defence, agriculture, environmental protection expenditure, spending on education, science and technology, culture, health, sports, social security and employment and other expenditures. "The general public budget expenditures on the basis of their economic nature, including wages, welfare payments, goods and services expenses, capital expenditures and other expenditures. "22, the addition of an article, as the 28th:" Government funds budget, State-owned capital operation budget and scope of social insurance fund budget revenue and expenditure, in accordance with the laws, administrative rules and regulations of the State Council.

"23, by deleting article 20th. Under article 24, the 21st to 29th and amended as: "the Central and local budget revenue and expenditure items of the Budget Division, local solutions on the Central revenue, central to local specific measures for tax rebates and transfer payments, stipulated by the State Council, reported to the Standing Committee of the national people's Congress for the record.

"25, by deleting articles 22nd.

Second paragraph of article 26, the 24th to 31st. The 35th to 31st article, amended to read: "the State Council shall give timely notice of the instructions regarding the preparation of the draft budget for the following year. Details of the draft budget by the financial Department of the State Council deployed.

"Article 27, the 25th to 32nd and amended as:" the budget should be based on the annual economic and social development goals overall requirements, the national macro-control and span more than budget-balancing needs, refer to the previous year's budget implementation, relevant results of the performance evaluation and forecast of revenue and expenditure of the year, according to the established procedures to seek advice in all aspects, are compiled.

"Governments at all levels in accordance with the statutory authority to make decisions or administrative measures relating to increase or reduction of income or expenditure, should be submitted before the budget is approved and to make the necessary arrangements in the draft budget.

"All departments and units should be set by the financial Department of the State Council of the classification of government revenue and expenditure account, the budget standards and requirements, and performance management, the budgeting provisions, according to their functions according to law and business development needs and stock assets, establishment of this sector, the draft budget for the unit. "The classification of government revenue and expenditure account referred to in the preceding paragraph, revenues are divided into classes, paragraphs, items, accounts; classification of expenditure by function are divided into classes, paragraphs, items, classified according to their economic nature is divided into classes,.

"28, by deleting article 26th.

29, the 27th to 34th and amended as: "the central part of the funds required from the general public budget, can be borrowed by domestic and foreign debt financing, borrowing shall control the proper scale of debt, maintain a rational structure.

"On the central management of public budget balance of debt to be borrowed, balances the size shall not exceed the limits approved by the national people's Congress. "The financial departments of the State Council shall be responsible for central government debt management.

"Under article 30, the 28th to 35th and amended as:" the local budgets in accordance with the principle of living within our means, balance system, except as provided in this Act, does not contain deficit. "Approved by the State Council of the provinces, autonomous regions and municipalities directly under the required investment funds in the budget, within the limits set by the State Council, by way of issuing local government bonds to borrow debt financing. Scale of borrowing debt, reported to the Standing Committee of the national people's Congress, or the national people's Congress by the State Council for approval. Provinces, autonomous regions and municipalities directly under the State Council issued the borrowing ceilings for debt and budget included in the adjustment programme, the Standing Committee of the national people's Congress approved the same level.

Borrowing the debt repayment plan and stable reimbursement funding can only be used for public capital expenditure, shall not be used for recurrent expenditures.

"Except as provided in the preceding paragraph, local governments and their subordinate departments shall not in any way borrowed debt.

"Unless otherwise provided by law, local governments and their subordinate departments shall not provide any guarantee and personal debt in any way. "The State Council to establish local government debt risk assessment and early warning system, emergency response mechanisms and system of accountability. The financial departments of the State Council supervises local government debt.

"Article 31, the 29th to the 36th and amended as:" the preparation of the budgetary revenues at various levels should be commensurate with the level of economic and social development, and fiscal policy convergence. "Governments, departments and units at various levels shall, in accordance with the provisions of this law, all government income in the budget shall not disguise, fewer columns.

"Under article 32, the 30th to the 37th and amended as:" the budgetary expenditures at various levels shall, in accordance with the provisions of this law, according to their capabilities and economic nature prepared.

"The preparation of budgetary expenditures at various levels shall implement the principle of diligence and thrift, and strict control of departments and units of running expenses and capital expenditure such as office buildings. "The general public spending at all levels of preparation should be balanced, on the premise of ensuring basic public services reasonably required, key expenditures identified priority countries. "33, add one, as the 38th:" General transfer payments should be the basic criteria and calculation methods for the preparation in accordance with the provisions of the State Council.

Special transfer payments should be divided into regions, project preparation.

"Governments at or above the county level to lower levels of Government should be ordered in advance the number of transfer payments is expected to lower levels of Government. "Local governments at higher levels of Government should be ordered in advance of transfer payment budget estimates included. "34, the 31st to 39th and amended as:" the central budget and the local budgets should be allocated the necessary funds, to help the old revolutionary base areas, ethnic minority areas, border areas and poverty-stricken areas to develop economic and social development. "Under article 35, the 32nd to 40th, amended to read:" general public budgets at all levels shall, in accordance with the general public the same level 1% to 3% set up reserve funds in budget expenditure, for the year of budget implementation expenditures increase in emergencies such as natural disasters and other unexpected expenses.

"Under article 36, the 33rd to 41st, amended to read:" the general public budgets at all levels in accordance with the provisions of the State Council to set the budgetary circulating funds, used to the Government transfers budget year seasonal payments. "The general public budgets at all levels in accordance with the provisions of the State Council to the budget stabilization fund, to cover the annual budget after the shortage of funds.

"Under article 37, the 34th to 42nd and amended as:" at all levels of government budget in the previous year's carry-over should be next year, expenditure on carry-over projects; the carry-over of unused for two consecutive years, should serve as a balance of money management. "All departments and units of the previous year's budget carried forward, balance of funds shall be handled in accordance with the financial departments of the State Council.

"Under article 38, the 36th to 33rd.

Under article 39, the 37th to 44th and amended as: "the financial departments of the State Council shall, within 45 days of the annual meeting of the national people's Congress, the Central preliminary draft programme submitted to the national people's Congress financial and Economic Committee conducted a preliminary review.

"Provinces, autonomous regions and municipalities directly under the financial Department of the Government shall, before the 30th session of the present level, initial programme of the draft budget will be submitted to relevant special committees conducted a preliminary review of the present level.

"Districts of the city, autonomous financial Department of the Government shall, before the 30th session of the present level, initial programme of the draft budget will be submitted to relevant special committees conducted a preliminary review of the present level, or to the Standing Committee of the people's congresses at the relevant agencies for comments. "County, autonomous county, city not divided into districts, Municipal District Government shall, before the 30th session of the present level, initial programme of the draft budget will be submitted to the Standing Committee conducted a preliminary review of the present level. "40, add one, as the 45th:" City County, autonomous county, city not divided into districts, municipal districts, townships, nationality townships, and towns people's congresses before the meeting to review the draft budget, should take a variety of forms, the organization representative of the people's congresses at the corresponding levels, hearing the views of voters and the community. "41, the addition of an article, as the 46th:" draft budget submitted to the review and approval of the people's congresses at all levels should be refined. Level the general public budget expenditures, according to their function should be included to the item; classified according to their economic nature, basic expenditures should be budgeted. The level of Government funds budget, State-owned capital operation budget and expenditures of the social insurance fund budget, according to their function should be included.

"Under article 42, the 38th to 47th and amended as:" the national people's Congress meeting of the State Council, to the General Assembly on the Central and local budgets and the draft Central and local budgets report on the implementation. "Local Government meeting, held in the people's congresses at the corresponding levels, on the draft general budget to the General Assembly and the report of the implementation of the general budget.

"Under article 43, the 39th to 43rd, the second paragraph in the" budget "is amended as" budget ". 44, and increased a article, as 48th article: "national people's Congress and place levels Congress on budget draft and report, and budget implementation situation of report focus review following content:" (a) Shang a years budget implementation situation whether meet this level Congress budget resolution of requirements; "(ii) budget arrangements whether meet this method of provides;" (three) budget arrangements whether implement economy and social development of approach policy, payments policy whether practical; "
(D) focused on spending and budgetary arrangements for major investment projects are appropriate, "(v) budget preparation is complete and is in accordance with the provisions of article 46th;

"(Vi) transfer to lower levels of government expenditure budget specifications, appropriate" (g) budgetary arrangements to borrow debt is legitimate, reasonable, and whether repayment plans and stable reimbursement funding "(VIII) budget for an explanation of important matters is clear.

"45, add one, as the 49th:" presented to the Presidium of the national people's Congress financial and Economic Committee on the Central and local budgets and the report of the review of the implementation of the Central and local budgets.

"Provinces, autonomous regions, municipalities, cities divided into districts, autonomous people's congresses related special committees, counties, autonomous county, city not divided into districts, municipal district people's Congress Standing Committee, to the total budget of the Bureau of the people's congresses at the corresponding levels on the draft review of the implementation of the general budget for the previous year reported. "Review results report should including following content:" (a) on Shang a years budget implementation and implementation this level Congress budget resolution of situation made evaluation; "(ii) on this annual budget draft whether meet this method of provides, whether feasible made evaluation;" (three) on this level Congress approved budget draft and budget report proposed recommends; "(four) on implementation annual budget, and improved budget management, and improve budget performance, and strengthening budget supervision, proposed views and recommends. "Under article 46, the 42nd to 52nd and amended as:" the budget after approval by the people's congresses at the corresponding levels, the level of government financial departments shall, within 20th level departments approved the budget.

Departments should receive the level of government financial department 15th after approval of departmental budgets to their subordinate units within the approved budget. "General transfer payments from the central to local should be officially issued in the 30th after the national people's Congress approved the budget.

Special transfer payments from the central to local national people's Congress should be approved within 90 days after the formal release of the budget.

"The Government of the provinces, autonomous regions and municipalities directly under the Central received general transfer payments and special transfer payments back should be formally released to the administration within the 30th Government at or above the county level.

"Budgetary arrangements at lower levels of Government at or above the county level General transfer payments and special transfer payments, respectively, after the approval of the budget of the present level of 30th and officially issued within 60 days.

"Transfer payments for emergencies such as natural disasters, shall give timely instructions budget transfer payment on the settlement and other special items which allow for phased release budget, settled or paid. "Government financial departments at or above the county level shall be approved by the departments of the same level budget and approved by lower levels of Government transfer payment budget, CC the people's Congress financial and Economic Committee, relevant special committees and working bodies of the Standing Committee. "Under article 47, the 43rd to 53rd, an additional paragraph, second paragraph:" all departments, all units in this sector, budget implementation, subject of this unit, is responsible for implementation of this sector, the unit's budget, and is responsible for the implementation of results.

"48, and will 44th article to 54th article, modified for:" budget annual began Hou, levels budget draft in this level Congress approved Qian, can arrangements following spending: "(a) Shang a Annual closing of spending;" (ii) reference Shang one years earlier of budget spending amounts arrangements must paid of this year sector basic spending, and project spending, and on subordinate Government of transfer sex spending; "(three) legal provides must perform paid obligations of spending, and for natural disasters, burst event processing of spending.

"Spending according to the provisions of the preceding paragraph, should be made in his budget report. "Budget after approval by the people's congresses at the corresponding levels, in accordance with the approved budget. "Article 49, the 45th to the 55th and amended as:" the budget revenue collection departments and units must be in accordance with the provisions of laws and administrative regulations, timely, full collection to apply for budgetary revenues.

Shall not violate the provisions of laws and administrative regulations, levy, levied in advance or reduction, exemption, enlistment enlistment of budget revenues, may not intercept, or misappropriation of budgetary revenues. "Governments at all levels shall not be given to the departments and units in budget income income indicators.

"Article 50, the 46th to 56th and amended as:" all government revenues should be turned over to the State Treasury (hereinafter referred to as the State Treasury), any Department, unit or individual may intercept, or misappropriates or default. "Are expressly provided for by law or the specific facility approved by the State Council, may establish, in accordance with the provisions of the State Council special financial account. "Article 51, the 47th to 57th, the second paragraph is amended as:" the Governments, departments and units at various levels of expenditure must be performed according to the budget, not false expenses. "The addition of a paragraph, as paragraph:" at all levels of Government, departments and units should the budgetary expenditure performance evaluation.

"Article 52, add a, as the 58th article:" all levels of budget revenues and expenditures cash business. "Certain matters in accordance with the relevant provisions of the State Council to implement accrual shall be made to the report of the Standing Committee of the present level.

"Article 53, the 48th to 59th, third to fifth paragraph is amended as:" the Treasury at all levels shall, in accordance with relevant regulations of the State, timely and accurately handle revenue collection, classification, solution, back pay and allocate budget expenditures. "At all levels of the ownership of the State Treasury funds belongs to the financial Department of the Government.

Except otherwise prescribed by laws, administrative regulations, and without the consent of the financial Department of the Government, all departments, units and individuals have the right to freeze, use of State Treasury funds or funds already in other ways to the State Treasury. "Governments at all levels shall strengthen the level of Treasury management and supervision, in accordance with the provisions of the State Council improve Treasury cash management, reasonable regulation of Treasury Fund balance. "54, add one, as the 60th:" has been paid to the State Treasury funds, in accordance with the laws and administrative regulations of regulations or decisions of the State Council requires back pay, authorized by the financial Department of the Government or its agencies at all levels should pay back in time. Spending should be in accordance with regulations made by the financial matters of the Organization, no return address. "55, the addition of an article, as the 61st article:" the State of centralized collection and payment system, imposed on all income and expenditure of the Government Treasury centralized payment management. "Under article 56, the 50th to 63rd and amended as:" all departments and units should strengthen the management of income and expenditure of the budget, may retain or use should be turned over to the budget revenues, without changing the use of budget expenditure. "Article 57, the 52nd to 65th and amended as:" the budgetary circulating funds managed by the level of government financial departments at all levels shall not be diverted to any other use.

"58, add one, as the 66th:" out the excess revenue annual general public budgets at all levels, can only be used to offset the deficit or the supplementary budget stabilization fund.

"The general public budget balance of funds at all levels, should complement the budget stabilization fund. "Provinces, autonomous regions and municipalities directly under the general public budget performance in the short pay, by calling into the budget stabilization fund, still can't make ends meet, including a slowdown in spending, Governments of provinces, autonomous regions and municipalities reported the approval of the people's Congress or its Standing Committee, can be added to the deficit, financial departments of the State Council for the record, and should be remedied in the next annual budget. "59, and will 53rd article to 67th article, modified for:" by national people's Congress approved of central budget and by place levels Congress approved of place levels budget, in implementation in the appeared following situation one of of, should for budget adjustment: "(a) need increased or reduced budget total spending of;" (ii) need adjustable into budget stable Regulation Fund of; "(three) need adjustable reduction budget arrangements of focus spending amounts of;" (four) need increased borrowed debt amounts of. "60, add one, as the 68th:" in the implementation of the budget, Government at all levels generally do not develop new revenue or expenditure policy and measures, nor does it develop policies and measures to reduce income; and call for budget adjustments must be made, should make arrangements in the budget adjustment programmes. "Article 61, the 54th to 69th and amended as:" in the implementation of the budget, budget adjustment must be carried out by the Government at all levels, should prepare plans for budget adjustments.

Adjustment programmes should explain the rationale for the adjustment of the budget, the budget project and the amount.

"In the implementation of the budget, due to natural disasters and other emergencies, must increase budget expenditures in a timely manner, you should reserve; insufficient reserve fund expenditures, all levels of Government can accommodate the expense, belongs to the budget, budget adjustment programmes.

"The financial departments of the State Council should be held in the Standing Committee of the national people's Congress to review and approve plans for budget adjustments before the 30th, adjusted preliminary programme budget submitted to the national people's Congress financial and Economic Committee conducted a preliminary review.

"Provinces, autonomous regions and municipalities directly under the Government's financial sector should be meeting Standing Committee of the national people's Congress at the corresponding level review and approval of budget adjustment programmes before 30th preliminary programme budget adjustments submitted to relevant special committees conducted a preliminary review of the present level.

"Divided into districts, autonomous government financial departments should be held Standing Committee of the national people's Congress at the corresponding level review and approval of budget adjustment programmes before 30th preliminary programme budget adjustments submitted to relevant special committees conducted a preliminary review of the present level, or to the Standing Committee of the people's congresses at the relevant agencies for comments.

"County, autonomous county, city not divided into districts, municipal district government financial departments should be meeting Standing Committee of the national people's Congress at the corresponding level review and approval of plans for budget adjustments before the 30th, adjusted preliminary programme budget submitted to the Standing Committee of the people's congresses at the relevant agencies for comments. "The central budgetary adjustment programmes should be brought to the Standing Committee of the national people's Congress for review and approval. Budgetary adjustment programmes at or above the county level shall be submitted to the people's Congress Standing Committee reviewed and approved; a township, nationality township or town budget adjustment programmes should be brought to the people's Congress for review and approval. Unauthorised shall adjust the budget.


Article 62, the 55th to 70th, the first paragraph is amended as: "the approved budget adjustment programmes, Governments at all levels should be strictly enforced. Without the procedures laid down in article 69th, Governments at all levels shall not make budget decisions.

"Section 63, the 56th to 71st and amended as:" in the implementation of the budget, local governments at all levels increased due to higher levels of Government do not require this level of Government provides matching funds arising from the special transfer payments budgets, not part of the budget adjustments. "Accept the increase of special transfer payments to this level local governments at or above the county level shall report thereon to the Standing Committee of the national people's Congress; accept the increase of special transfer payments Township, nationality township or town Governments should report thereon to the people's congresses at the corresponding levels. "Under article 64, the 57th to 72nd and amended as:" the budget expenditures of all departments and units should be in accordance with the budget items. Strict control of different budget accounts, budget levels or budget transfers between items, absolutely necessary to transfer, in accordance with the provisions of the financial Department of the State Council.

"Under article 65, the 60th to 75th and amended as:" the preparation of the draft final accounts must comply with the laws and administrative regulations, be true, accurate, complete and submit the amount of income and expenditure. "The draft final accounts shall correspond to the budget, according to the budget, adjust the number of budget and final accounts, respectively. Provision for general public budget expenditure should be classified according to their function, according to their economic nature of provision.

"66, the 62nd to 77th, first paragraph, the second paragraph is amended as:" the financial departments of the State Council of the Central final account draft, by the State Council after the Audit Department's audit submitted to the State Council approved, by the State Council to the Standing Committee of the national people's Congress for review and approval. "Local governments at or above the county level financial departments to produce draft accounts of the level, the level of government audit sector audited, and reported that the level of Government authorized, by the level of Government submitted to the Standing Committee of the people's Congress for review and approval.

"67, the addition of an article, as the 78th:" financial Department of the State Council should be held in the Standing Committee of the national people's Congress to review and approve the Central final account draft 30th, last year the Central final account submitted to the national people's Congress financial and Economic Committee conducted a preliminary review of the draft.

"Provinces, autonomous regions and municipalities directly under the Government's financial sector should be meeting Standing Committee of the national people's Congress at the corresponding level review and approval of the draft accounts of the level before the 30th, will submit the draft annual accounts for the level on relevant special committees conducted a preliminary review of the present level.

"Districts of the city, the autonomous Government of the financial sector should be meeting Standing Committee of the national people's Congress at the corresponding level review and approval of the draft accounts of the level before the 30th, will submit the draft annual accounts for the level on relevant special committees conducted a preliminary review of the present level, or to the Standing Committee of the people's congresses at the relevant agencies for comments.

"County, autonomous county, city not divided into districts, municipal district government financial departments should be meeting Standing Committee of the national people's Congress at the corresponding level review and approval of the draft accounts of the level before the 30th, last year the draft final accounts to the Standing Committee of the people's congresses at the corresponding levels relevant bodies for comments. "The national people's Congress financial and Economic Committee and the provincial, autonomous region, municipality, city divided into districts, autonomous people's congresses related special committees, to the people's congresses at the corresponding levels on the level of the Standing Committee draft of the review report on the accounts. "68, and increased a article, as 79th article:" County above levels Congress Standing Committee and Xiang, and Township, and town Congress on this level accounts draft, focus review following content: "(a) budget income situation;" (ii) spending policy implementation situation and focus spending, and major investment project funds of using and the performance situation; "(three) closing funds of using situation;" (four) funds balances situation; "(five) this level budget adjustment and the implementation situation;"

(Six) financial transfer paid arrangements implementation situation; "(seven) by approved borrowed debt of scale, and structure, and using, and reimbursement, situation;" (eight) this level budget working capital scale and using situation; "(nine) this level prepared fee using situation;" (10) excess income arrangements situation, budget stable Regulation Fund of scale and using situation; "(11) this level Congress approved of budget resolution implementation situation;" (12) other and accounts about of important situation. "The Standing Committee of the national people's Congress at or above the county level should be combined with the level proposed by the Government on a yearly budget and other fiscal revenue and expenditure of the audit reports, review the draft final accounts to the corresponding level. "Under article 69, the 63rd to 80th and amended as:" final approval at all levels, the financial sector accounts for the official reply to the various parts of the level in the 20th. Departments shall, on receiving the Government's financial sector after the approval of the accounts in this sector accounts for the 15th to the subordinate units within the approved.

"Under article 70, the 64th to 81st and amended as:" the local Government should be approved final report accounts for the record totals and lower levels of Government, Government at a higher level for the record. "Governments at or above the county level shall keep a record of the lower levels of Government to submit accounts, after the Standing Committee of the people's Congress for the record. "Under article 71, the 69th to 86th, amended to read:" the State Council and local governments at or above the county level shall, in every year from June to September and to the report of the Standing Committee of the present level of budget implementation. "72, the 71st to 88th and amended as:" Government financial departments at all levels are responsible for supervision and inspection of the various departments and their subordinate units budget preparation, execution, and the level of Government and the implementation of the report of the financial Department of the Government budget at a higher level.

"73 to 72nd to 89th, amended to read:" the Government audit departments at and above the county level shall exercise audit supervision over budget implementation, accounting according to law. "On budget performance and other financial income and expenses the audit report should be open to the public. "74, the addition of an article, as the 90th article:" units of the Government departments responsible for the supervision and inspection is a member of budget implementation, the level of government financial departments in a timely manner reflect the implementation of the budget of the Department, corrected by law acts contrary to the budget.

"75, add one, as the 91st:" citizens, legal persons or other organizations found to be in violation of the law, can impeach or accuse any relevant State organs according to law. "Accept the report or charge against State organs should be dealt with according to law, and prosecutors, complainants confidential. No unit or individual shall suppress, and retaliates against prosecutors, complainants. "76, and will 73rd article to 75th article to 92nd article to 95th article, modified for:" 92nd article levels Government and the about sector has following behavior one of of, ordered corrected, on has directly responsibility of competent personnel and other directly responsibility personnel held administrative responsibility: "(a) not in accordance with this method provides, prepared, and submitted budget draft, and budget adjustment programme, and accounts draft and sector budget, and accounts and reply budget, and accounts of;" (ii) violation this method provides, for budget adjustment of; "

(C) fails to comply with the provisions of this law to make public on budgetary matters and description of "(d) violation of the established Government funds projects and other revenue items" (e) violation of laws and regulations require the use of the budget reserve funds, budgeting, working capital, the budget stabilization fund, the excess revenue "(f) violations of the provisions of this law to open financial accounts. "93rd article levels Government and the about sector, and units has following behavior one of of, ordered corrected, on has directly responsibility of competent personnel and other directly responsibility personnel law give downgraded, and dismissed, and fired of disposition:" (a) not will all government income and spending included budget or virtual column income and spending of; "(ii) violation legal, and administrative regulations of provides, more levy, and ahead of levy or reduction, and exemption, and enlistment recruitment budget income of;" (three) interception, and occupied, and

Misappropriated or arrears should surrendered Treasury of budget income of; "(four) violation this method provides, change budget spending uses of;" (five) unauthorized change superior Government special transfer paid funds uses of; "(six) violation this method provides allocated budget spending funds, handle budget income storage, and divided, and left solutions, and back pay, or violation this method provides freeze, and use Treasury library paragraph or to other way dominated has into Treasury library paragraph of.

"The 94th of Governments at various levels, departments, units violating the provisions of this law to borrow debt, or to guarantee the debts of others, or diversion of focus on spending money, or in the budget and budget standard construction of office buildings, correction is directly responsible to the head of personnel and other persons directly responsible for the punishment of dismissal, dismissal. "95th article levels Government about sector, and units and staff has following behavior one of of, ordered corrected, recovered cheat, and using of funds, has illegal proceeds of confiscated illegal proceeds, on units give warning or informed criticism; on has directly responsibility of competent personnel and other directly responsibility personnel law give disposition:" (a) violation legal, and regulations of provides, change budget income surrendered way of; "(ii) to false, and impersonator, means cheat budget funds of;" (three) violation provides expanded expenditure range, and Raise spending standard "(d) other acts that breach of financial regulations.

"77, the addition of an article, as the 96th article:" this law 92nd, 93rd, 94th, 95th, the illegal acts mentioned in article, provisions of other laws and penalties, in accordance with its provisions. "The violation of the provisions of this law, to constitute a crime, criminal responsibility shall be investigated according to law.

"78, by deleting section 76th. 79, the addition of an article, as the 97th article: "Government financial departments at all levels should be prepared on an annual basis to accrual-based consolidated financial statements of the Government, reported the Government's overall financial position, performance and long term financial sustainability, the Standing Committee of the people's Congress for the record.

"Article 80, the 78th to 98th, the 77th to 99th. 81, the addition of an article, as the 100th article: "the provincial, autonomous regional and municipal people's Congress or its Standing Committee in accordance with this Act, the review authority's decision to draw up the relevant budgets or local regulations.


Article 82, the 51st, 58th and 66th in the "budget" is amended as "budget".

This decision shall enter into force on January 1, 2015.

People's Republic of China in accordance with this decision the budget Act be revised and republished.