中华人民共和国预算法(1) 中华人民共和国预算法 Budget Law of the People's 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 Examination 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 ensuring 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 municipalities 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。
Townships, nationality townships and towns where conditions do not permit the establishment of budget, subject to the determination by the people's governments of the respective provinces, autonomous regions or municipalities directly under the Central Government, may temporarily not establish budget. 第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 (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 corresponding 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 lower 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 level 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 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 revenues 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 the people's 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 budgetary 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 People's Congress examines the central and local 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 。