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重磅!《中华人民共和国预算法实施条例》10月1日起施行

新闻 规范网 2个月前 (09-22) 33次浏览 已收录 0个评论 扫描二维码

word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-size: 16px; font-family: arial; background-color: rgb(255, 255, 255); line-height: 1.75em; overflow-wrap: break-word !important;”>预算法实施条例》(以下简称《条例》),portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-size: 16px; font-family: arial; background-color: rgb(255, 255, 255); line-height: 1.75em; overflow-wrap: break-word !important;”>预算法有关规定,将近年来财税体制改革和预算管理实践成果以法规形式固定下来,确保公共财政资金节用裕民。《条例》共 8 章 97 条,对预算收支范围、预算公开、转移支付、地portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-size: 16px; font-family: arial; background-color: rgb(255, 255, 255); line-height: 1.75em; overflow-wrap: break-word !important;”>portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>一是明确预算收支范围。portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>国有资本经营预算安排给本部门及其所属各单位的所有预算资金。各部门预算拨款收入和支出应当在部门预算中单独反映。

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;”>portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>规定一般性转移支付向社会公开应当细化到地区,专项转移支付应当细化到地区和项目。政府债务、机关运行经费、政府采购、财政专户资金等情况按照有关规定向社会公开。部门预算、决算应当公开基本支出和项目支出。

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;”>portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>明确一般性转移支付范围包括均衡性转移支付,对革命老区、民地区、边疆地区、贫困地区的财力补助等。规定财政部门应当会同有关部门建立健全专项转移支付定期评估和退出机制。

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;”>portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>规定财政部于每年 6 月 15 日前、地方政府财政部门于每年 6 月 30 日前部署编制下一年度预算草案的具体事项。

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;”>管理。portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-size: 16px; font-family: arial; background-color: rgb(255, 255, 255); line-height: 1.75em; overflow-wrap: break-word !important;”>portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>六是规范财政专户。portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); line-height: 1.75em; overflow-wrap: break-word !important;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-align: center;”>

portant; word-wrap: break-word !important; font-size: 18px;”>portant; word-wrap: break-word !important; font-size: 18px; overflow-wrap: break-word !important;”>中华人民共和国国务院令

portant; word-wrap: break-word !important;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); line-height: 1.75em; overflow-wrap: break-word !important;”>portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>总 理  李克强

portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>2020 年 8 月 3 日

portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;”>portant; word-wrap: break-word !important;”>portant; word-wrap: break-word !important;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); text-align: center;”>

portant; word-wrap: break-word !important; font-weight: bold; font-size: 15px;”>第一章 总  则

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第二条 县级以上地方政府的派出机关根据本级政府授权进行预算管理活动,不作为一级预算,其收支纳入本级预算。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第四条 预算法第六条第二款所称各部门,是指与本级政府财政部门直接发生预算缴拨款关系的国家机关、军队、政党组织、事业单位、社会团体和其他单位。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第六条 一般性转移支付向社会公开应当细化到地区。专项转移支付向社会公开应当细化到地区和项目。

portant; word-wrap: break-word !important; font-size: 15px;”>政府债务、机关运行经费、政府采购、财政专户资金等情况,按照有关规定向社会公开。

portant; word-wrap: break-word !important; font-size: 15px;”>部门预算、决算应当公开基本支出和项目支出。部门预算、决算支出按其功能分类应当公开到项;按其经济性质分类,基本支出应当公开到款。

portant; word-wrap: break-word !important; font-size: 15px;”>各部门所属单位的预算、决算及报表,应当在部门批复后 20 日内由单位向社会公开。单位预算、决算应当公开基本支出和项目支出。单位预算、决算支出按其功能分类应当公开到项;按其经济性质分类,基本支出应当公开到款。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第八条 县级以上地方各级政府应当根据中央和地方分税制的原则和上级政府的有关规定,确定本级政府对下级政府的财政管理体制。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>族地区、边疆地区、贫困地区的财力补助;

portant; word-wrap: break-word !important; font-size: 15px;”>(三)其他一般性转移支付。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>法律、行政法规和国务院规定,有必要继续执行的,可以继续执行;

portant; word-wrap: break-word !important; font-size: 15px;”>(二)设立的有关要求变更,或者实际绩效与目标差距较大、管理不够完善的,应当予以调整;

portant; word-wrap: break-word !important; font-size: 15px;”>(三)设立依据失效或者废止的,应当予以取消。

portant; word-wrap: break-word !important; font-size: 15px;”>计算单位。预算收支以人民币以外的货币收纳和支付的,应当折合成人民币计算

portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第十二条 预算法第二十七条第一款所称行政事业性收费收入,是指国家机关、事业单位等依照法律法规规定,按照国务院规定的程序批准,在实施社会公共管理以及在向公民、法人和其他组织提供特定公共服务过程中,按照规定标准向特定对象收取费用形成的收入。

portant; word-wrap: break-word !important; font-size: 15px;”>预算法第二十七条第一款所称国有资源(资产)有偿使用收入,是指矿藏、水流、海域、无居民海岛以及法律规定属于国家所有的森林、草原等国有资源有偿使用收入,按照规定纳入一般公共预算管理的国有资产收入等。

portant; word-wrap: break-word !important; font-size: 15px;”>预算法第二十七条第一款所称转移性收入,是指上级税收返还和转移支付、下级上解收入、调入资金以及按照财政部规定列入转移性收入的无隶属关系政府的无偿援助。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第十四条 政府性基金预算收入包括政府性基金各项目收入和转移性收入。

portant; word-wrap: break-word !important; font-size: 15px;”>政府性基金预算支出包括与政府性基金预算收入相对应的各项目支出和转移性支出。

portant; word-wrap: break-word !important; font-size: 15px;”>公司按照规定上缴国家的利润收入、从国有资本控股和参股公司获得的股息红利收入、国有产权转让收入、清算收入和其他收入。

portant; word-wrap: break-word !important; font-size: 15px;”>国有资本经营预算支出包括资本性支出、费用性支出、向一般公共预算调出资金等转移性支出和其他支出。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第十七条 地方各级预算上下级之间有关收入和支出项目的划分以及上解、返还或者转移支付的具体办法,由上级地方政府规定,报本级人民代表大会常务委员会备案。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>

portant; word-wrap: break-word !important; font-weight: bold; font-size: 15px;”>第三章 预算编制

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第二十条 预算法第三十二条第一款所称绩效评价,是指根据设定的绩效目标,依据规范的程序,对预算资金的投入、使用过程、产出与效果进行系统和客观的评价。

portant; word-wrap: break-word !important; font-size: 15px;”>绩效评价结果应当按照规定作为改进管理和编制以后年度预算的依据。

portant; word-wrap: break-word !important; font-size: 15px;”>标准,是指对预算事项合理分类并分别规定的支出预算编制标准,包括基本支出标准和项目支出标准。

portant; word-wrap: break-word !important; font-size: 15px;”>地方各级政府财政部门应当根据财政部制定的预算支出标准,结合本地区经济社会发展水平、财力状况等,制定本地区或者本级的预算支出标准。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第二十三条 中央各部门应当按照国务院的要求和财政部的部署,结合本部门的具体情况,组织编制本部门及其所属各单位的预算草案。

portant; word-wrap: break-word !important; font-size: 15px;”>中央各部门负责本部门所属各单位预算草案的审核,并汇总编制本部门的预算草案,按照规定报财政部审核。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第二十五条 省、自治区、直辖市政府按照国务院的要求和财政部的部署,结合本地区的具体情况,提出本行政区域编制预算草案的要求。

portant; word-wrap: break-word !important; font-size: 15px;”>县级以上地方各级政府财政部门应当于每年 6 月 30 日前部署本行政区域编制下一年度预算草案的具体事项,规定有关报表格式、编报方法、报送期限等。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第二十七条 县级以上地方各级政府财政部门审核本级各部门的预算草案,具体编制本级预算草案,汇编本级总预算草案,经本级政府审定后,按照规定期限报上一级政府财政部门。

portant; word-wrap: break-word !important; font-size: 15px;”>省、自治区、直辖市政府财政部门汇总的本级总预算草案或者本级总预算,应当于下一年度 1 月 10 日前报财政部。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第二十九条 各级政府财政部门编制收入预算草案时,应当征求税务、海关等预算收入征收部门和单位的意见。

portant; word-wrap: break-word !important; font-size: 15px;”>预算收入征收部门和单位应当按照财政部门的要求提供下一年度预算收入征收预测情况。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第三十一条 各级政府财政部门应当依照预算法和本条例规定,制定本级预算草案编制规程。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第三十三条 中央一般公共预算收入编制内容包括本级一般公共预算收入、从国有资本经营预算调入资金、地方上解收入、从预算稳定调节基金调入资金、其他调入资金。

portant; word-wrap: break-word !important; font-size: 15px;”>中央一般公共预算支出编制内容包括本级一般公共预算支出、对地方的税收返还和转移支付、补充预算稳定调节基金。

portant; word-wrap: break-word !important; font-size: 15px;”>中央政府债务余额的限额应当在本级预算中单独列示。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第三十五条 中央政府性基金预算收入编制内容包括本级政府性基金各项目收入、上一年度结余、地方上解收入。

portant; word-wrap: break-word !important; font-size: 15px;”>中央政府性基金预算支出编制内容包括本级政府性基金各项目支出、对地方的转移支付、调出资金。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第三十七条 中央国有资本经营预算收入编制内容包括本级收入、上一年度结余、地方上解收入。

portant; word-wrap: break-word !important; font-size: 15px;”>中央国有资本经营预算支出编制内容包括本级支出、向一般公共预算调出资金、对地方特定事项的转移支付。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第三十九条 中央和地方社会保险基金预算收入、支出编制内容包括本条例第十六条规定的各项收入和支出。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第四十一条 各级政府应当加强项目支出管理。各级政府财政部门应当建立和完善项目支出预算评审制度。各部门、各单位应当按照本级政府财政部门的规定开展预算评审。

portant; word-wrap: break-word !important; font-size: 15px;”>项目支出实行项目库管理,并建立健全项目入库评审机制和项目滚动管理机制。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第四十三条 地方政府债务余额实行限额管理。各省、自治区、直辖市的政府债务限额,由财政部在全国人民代表大会或者其常务委员会批准的总限额内,根据各地区债务风险、财力状况等因素,并考虑国家宏观调控政策等需要,提出方案报国务院批准。

portant; word-wrap: break-word !important; font-size: 15px;”>各省、自治区、直辖市的政府债务余额不得突破国务院批准的限额。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第四十五条 省、自治区、直辖市政府财政部门依照国务院下达的本地区地方政府债务限额,提出本级和转贷给下级政府的债务限额安排方案,报本级政府批准后,将增加举借的债务列入本级预算调整方案,报本级人民代表大会常务委员会批准。

portant; word-wrap: break-word !important; font-size: 15px;”>接受转贷并向下级政府转贷的政府应当将转贷债务纳入本级预算管理。使用转贷并负有直接偿还责任的政府,应当将转贷债务列入本级预算调整方案,报本级人民代表大会常务委员会批准。

portant; word-wrap: break-word !important; font-size: 15px;”>地方各级政府财政部门负责统一管理本地区政府债务。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第四十七条 财政部和省、自治区、直辖市政府财政部门应当建立健全地方政府债务风险评估指标体系,组织评估地方政府债务风险状况,对债务高风险地区提出预警,并监督化解债务风险。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第四十九条 经本级政府批准,各级政府财政部门可以设置预算周转金,额度不得超过本级一般公共预算支出总额的 1%。年度终了时,各级政府财政部门可以将预算周转金收回并用于补充预算稳定调节基金。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>

portant; word-wrap: break-word !important; font-weight: bold; font-size: 15px;”>第四章 预算执行

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>协调预算收入征收部门和单位、国库以及其他有关部门的业务工作。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第五十三条 预算执行中,各部门、各单位的主要职责:

portant; word-wrap: break-word !important; font-size: 15px;”>(一)制定本部门、本单位预算执行制度,建立健全内部控制机制;

portant; word-wrap: break-word !important; font-size: 15px;”>(二)依法组织收入,严格支出管理,实施绩效监控,开展绩效评价,提高资金使用效益;

portant; word-wrap: break-word !important; font-size: 15px;”>(三)对单位的各项经济业务进行会计核算;

portant; word-wrap: break-word !important; font-size: 15px;”>(四)汇总本部门、本单位的预算执行情况,定期向本级政府财政部门报送预算执行情况报告和绩效评价报告。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第五十五条 各级政府财政部门和税务、海关等预算收入征收部门和单位必须依法组织预算收入,按照财政管理体制、征收管理制度和国库集中收缴制度的规定征收预算收入,除依法缴入财政专户的社会保险基金等预算收入外,应当及时将预算收入缴入国库。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第五十七条 各级政府财政部门应当加强对预算资金拨付的管理,并遵循下列原则:

portant; word-wrap: break-word !important; font-size: 15px;”>(一)按照预算拨付,即按照批准的年度预算和用款计划拨付资金。除预算法第五十四条规定的在预算草案批准前可以安排支出的情形外,不得办理无预算、无用款计划、超预算或者超计划的资金拨付,不得擅自改变支出用途;

portant; word-wrap: break-word !important; font-size: 15px;”>(二)按照规定的预算级次和程序拨付,即根据用款单位的申请,按照用款单位的预算级次、审定的用款计划和财政部门规定的预算资金拨付程序拨付资金;

portant; word-wrap: break-word !important; font-size: 15px;”>(三)按照进度拨付,即根据用款单位的实际用款进度拨付资金。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第五十九条 转移支付预算下达和资金拨付应当由财政部门办理,其他部门和单位不得对下级政府部门和单位下达转移支付预算或者拨付转移支付资金。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第六十一条 财政部负责制定与预算执行有关的财务规则、会计准则和会计制度。各部门、各单位应当按照本级政府财政部门的要求建立健全财务制度,加强会计核算。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第六十三条 中央国库业务应当接受财政部的指导和监督,对中央财政负责。

portant; word-wrap: break-word !important; font-size: 15px;”>地方国库业务应当接受本级政府财政部门的指导和监督,对地方财政负责。

portant; word-wrap: break-word !important; font-size: 15px;”>省、自治区、直辖市制定的地方国库业务规程应当报财政部和中国人民银行备案。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第六十五条 各级国库应当依照有关法律、行政法规、国务院以及财政部、中国人民银行的有关规定,加强对国库业务的管理,及时准确地办理预算收入的收纳、划分、留解、退付和预算支出的拨付。

portant; word-wrap: break-word !important; font-size: 15px;”>各级国库和有关银行业金融机构必须遵守国家有关预算收入缴库的规定,不得延解、占压应当缴入国库的预算收入和国库库款。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第六十七条 各级政府财政部门、预算收入征收部门和单位、国库应当建立健全相互之间的预算收入对账制度,在预算执行中按月、按年核对预算收入的收纳以及库款拨付情况,保证预算收入的征收入库、库款拨付和库存金额准确无误。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第六十九条 各级政府应当加强对本级国库的管理和监督,各级政府财政部门负责协调本级预算收入征收部门和单位与国库的业务工作。

portant; word-wrap: break-word !important; font-size: 15px;”>文件,凡涉及减免应缴预算收入、设立和改变收入项目和标准、罚没财物处理、经费开支标准和范围、国有资产处置和收益分配以及会计核算等事项的,应当符合国家统一的规定;凡涉及增加或者减少财政收入或者支出的,应当征求财政部意见。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第七十二条 各级政府应当加强对预算执行工作的领导,定期听取财政部门有关预算执行情况的汇报,研究解决预算执行中出现的问题。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第七十四条 各级政府财政部门应当每月向本级政府报告预算执行情况,具体报告内容、方式和期限由本级政府规定。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第七十六条 各级税务、海关等预算收入征收部门和单位应当按照财政部门规定的期限和要求,向财政部门和上级主管部门报送有关预算收入征收情况,并附文字说明材料。

portant; word-wrap: break-word !important; font-size: 15px;”>各级税务、海关等预算收入征收部门和单位应当与相关财政部门建立收入征管信息共享机制。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第七十八条 预算法第六十六条第一款所称超收收入,是指年度本级一般公共预算收入的实际完成数超过经本级人民代表大会或者其常务委员会批准的预算收入数的部分。

portant; word-wrap: break-word !important; font-size: 15px;”>预算法第六十六条第三款所称短收,是指年度本级一般公共预算收入的实际完成数小于经本级人民代表大会或者其常务委员会批准的预算收入数的情形。

portant; word-wrap: break-word !important; font-size: 15px;”>前两款所称实际完成数和预算收入数,不包括转移性收入和政府债务收入。

portant; word-wrap: break-word !important; font-size: 15px;”>省、自治区、直辖市政府依照预算法第六十六条第三款规定增列的赤字,可以通过在国务院下达的本地区政府债务限额内发行地方政府一般债券予以平衡。

portant; word-wrap: break-word !important; font-size: 15px;”>设区的市、自治州以下各级一般公共预算年度执行中出现短收的,应当通过调入预算稳定调节基金或者其他预算资金、减少支出等方式实现收支平衡;采取上述措施仍不能实现收支平衡的,可以通过申请上级政府临时救助平衡当年预算,并在下一年度预算中安排资金归还。

portant; word-wrap: break-word !important; font-size: 15px;”>各级一般公共预算年度执行中厉行节约、节约开支,造成本级预算支出实际执行数小于预算总支出的,不属于预算调整的情形。

portant; word-wrap: break-word !important; font-size: 15px;”>各级政府性基金预算年度执行中有超收收入的,应当在下一年度安排使用并优先用于偿还相应的专项债务;出现短收的,应当通过减少支出实现收支平衡。国务院另有规定的除外。

portant; word-wrap: break-word !important; font-size: 15px;”>各级国有资本经营预算年度执行中有超收收入的,应当在下一年度安排使用;出现短收的,应当通过减少支出实现收支平衡。国务院另有规定的除外。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>

portant; word-wrap: break-word !important; font-weight: bold; font-size: 15px;”>第五章 决  算

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第八十一条 财政部应当在每年第四季度部署编制决算草案的原则、要求、方法和报送期限,制发中央各部门决算、地方决算以及其他有关决算的报表格式。

portant; word-wrap: break-word !important; font-size: 15px;”>省、自治区、直辖市政府按照国务院的要求和财政部的部署,结合本地区的具体情况,提出本行政区域编制决算草案的要求。

portant; word-wrap: break-word !important; font-size: 15px;”>县级以上地方政府财政部门根据财政部的部署和省、自治区、直辖市政府的要求,部署编制本级政府各部门和下级政府决算草案的原则、要求、方法和报送期限,制发本级政府各部门决算、下级政府决算以及其他有关决算的报表格式。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第八十三条 各级政府财政部门、各部门、各单位在每一预算年度终了时,应当清理核实全年预算收入、支出数据和往来款项,做好决算数据对账工作。

portant; word-wrap: break-word !important; font-size: 15px;”>决算各项数据应当以经核实的各级政府、各部门、各单位会计数据为准,不得以估计数据替代,不得弄虚作假。

portant; word-wrap: break-word !important; font-size: 15px;”>各部门、各单位决算应当列示结转、结余资金。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>成本部门决算草案并附详细说明,经部门负责人签章后,在规定期限内报本级政府财政部门审核。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第八十六条 各级政府财政部门应当根据本级预算、预算会计核算数据等相关资料编制本级决算草案。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第八十八条 县级以上地方各级政府应当自本级决算经批准之日起 30 日内,将本级决算以及下一级政府上报备案的决算汇总,报上一级政府备案;将下一级政府报送备案的决算汇总,报本级人民代表大会常务委员会备案。

portant; word-wrap: break-word !important; font-size: 15px;”>乡、民族乡、镇政府应当自本级决算经批准之日起 30 日内,将本级决算报上一级政府备案。

portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第八十九条 县级以上各级政府应当接受本级和上级人民代表大会及其常务委员会对预算执行情况和决算的监督,乡、民族乡、镇政府应当接受本级人民代表大会和上级人民代表大会及其常务委员会对预算执行情况和决算的监督;按照本级人民代表大会或者其常务委员会的要求,报告预算执行情况;认真研究处理本级人民代表大会代表或者其常务委员会组成人员有关改进预算管理的建议、批评和意见,并及时答复。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第九十一条 各部门及其所属各单位应当接受本级政府财政部门对预算管理有关工作的监督。

portant; word-wrap: break-word !important; font-size: 15px;”>财政部派出机构根据职责和财政部的授权,依法开展工作。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>

portant; word-wrap: break-word !important; font-weight: bold; font-size: 15px;”>第七章 法律责任

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第九十四条 各级政府、有关部门和单位有下列行为之一的,责令改正;对负有直接责任的主管人员和其他直接责任人员,依法给予处分:

portant; word-wrap: break-word !important; font-size: 15px;”>(一)突破一般债务限额或者专项债务限额举借债务;

portant; word-wrap: break-word !important; font-size: 15px;”>(二)违反本条例规定下达转移支付预算或者拨付转移支付资金;

portant; word-wrap: break-word !important; font-size: 15px;”>(三)擅自开设、变更账户。

portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-weight: bold;”>第九十五条 预算法第九十七条所称政府综合财务报告,是指以权责发生制为基础编制的反映各级政府整体财务状况、运行情况和财政中长期可持续性的报告。政府综合财务报告包括政府资产负债表、收入费用表等财务报表和报表附注,以及以此为基础进行的综合分析等。

portant; word-wrap: break-word !important; font-size: 15px;”>portant; word-wrap: break-word !important; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0em; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-family: 宋体; font-size: 16px; background-color: rgb(255, 255, 255); line-height: 1.5em;”>portant; word-wrap: break-word !important; font-size: 15px; font-weight: bold;”>第九十七条 本条例自 2020 年 10 月 1 日起施行。


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