重磅！《中华人民共和国预算法实施条例》10月1日起施行

portant; word-wrap: break-word !important;”>portant; word-wrap: break-word !important; font-size: 15px; overflow-wrap: break-word !important;”>规定各部门预算应当反映一般公共预算、政府性基金预算、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: 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;”>二是强化预算公开要求。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;”>三是完善转移支付制度。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;”>四是明确预算草案编制时间。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;”>五是加强地方政府债务管理。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;”>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;”>第十条　预算法第十六条第三款所称专项转移支付，是指上级政府为了实现特定的经济和社会发展目标给予下级政府，并由下级政府按照上级政府规定的用途安排使用的预算资金。

portant; word-wrap: break-word !important; font-size: 15px;”>县级以上各级政府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。对评估后的专项转移支付，按照下列情形分别予以处理：

portant; word-wrap: break-word !important; font-size: 15px;”>（一）符合法律、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;”>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;”>第二章　预算收支范围

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;”>第十三条　转移性支出包括上解上级支出、对下级的税收返还和转移支付、调出资金以及按照财政部规定列入转移性支出的给予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; 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;”>第十五条　国有资本经营预算收入包括依照法律、行政法规和国务院规定应当纳入国有资本经营预算的国有独资企业和国有独资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;”>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;”>第二十二条　财政部于每年6月15日前部署编制下一年度预算草案的具体事项，规定报表格式、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; 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;”>第二十四条　财政部审核中央各部门的预算草案，具体编制中央预算草案；汇总地方预算草案或者地方预算，汇编中央和地方预算草案。

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;”>第二十六条　县级以上地方各级政府各部门应当根据本级政府的要求和本级政府财政部门的部署，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，按照规定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; 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;”>第二十八条　县级以上各级政府财政部门审核本级各部门的预算草案时，发现不符合编制预算要求的，应当予以纠正；汇编本级总预算草案时，发现下级预算草案不符合上级政府或者本级政府编制预算要求的，应当及时向本级政府报告，由本级政府予以纠正。

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;”>第三十条　财政部门会同社会保险行政部门部署编制下一年度社会保险基金预算草案的具体事项。

portant; word-wrap: break-word !important; font-size: 15px;”>社会保险经办机构具体编制下一年度社会保险基金预算草案，报本级社会保险行政部门审核汇总。社会保险基金收入预算草案由社会保险经办机构会同社会保险费征收机构具体编制。财政部门负责审核并汇总编制社会保险基金预算草案。

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; font-weight: bold;”>第三十二条　各部门、各单位在编制预算草案时，应当根据资产配置标准，结合存量资产情况编制相关支出预算。

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; 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;”>第三十四条　地方各级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、上级税收返还和转移支付、下级上解收入、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;”>地方各级一般公共预算支出编制内容包括本级一般公共预算支出、上解上级支出、对下级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;”>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;”>第三十六条　地方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、下级上解收入、上级转移支付。

portant; word-wrap: break-word !important; font-size: 15px;”>地方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、上解上级支出、对下级的转移支付、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;”>第三十八条　地方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、上级对特定事项的转移支付、下级上解收入。

portant; word-wrap: break-word !important; font-size: 15px;”>地方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、对下级特定事项的转移支付、上解上级支出。

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; font-weight: bold;”>第四十条　各部门、各单位预算收入编制内容包括本级预算拨款收入、预算拨款结转和其他收入。

portant; word-wrap: break-word !important; font-size: 15px;”>各部门、各单位预算支出编制内容包括基本支出和项目支出。

portant; word-wrap: break-word !important; font-size: 15px;”>各部门、各单位的预算支出，按其功能分类应当编列到项，按其经济性质分类应当编列到款。

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;”>第四十二条　预算法第三十四条第二款所称余额管理，是指国务院在全国人民代表大会批准的中央一般公共预算债务的余额限额内，决定发债规模、品种、期限和时点的管理方式；所称余额，是指中央一般公共预算中举借债务未偿还的本金。

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;”>第四十四条　预算法第三十五条第二款所称举借债务的规模，是指各地方政府债务余额限额的总和，包括一般债务限额和专项债务限额。一般债务是指列入一般公共预算用于公益性事业发展的一般债券、地方政府负有偿还责任的外国政府和国际经济组织贷款转贷债务；专项债务是指列入政府性基金预算用于有收益的公益性事业发展的专项债券。

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;”>第四十六条　国务院可以将举借的外国政府和国际经济组织贷款转贷给省、自治区、直辖市政府。

portant; word-wrap: break-word !important; font-size: 15px;”>国务院向省、自治区、直辖市政府转贷的外国政府和国际经济组织贷款，省、自治区、直辖市政府负有直接偿还责任的，应当纳入本级预算管理。省、自治区、直辖市政府未能按时履行还款义务的，国务院可以相应抵扣对该地区的税收返还等资金。

portant; word-wrap: break-word !important; font-size: 15px;”>省、自治区、直辖市政府可以将国务院转贷的外国政府和国际经济组织贷款再转贷给下级政府。

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;”>第四十八条　县级以上各级政府应当按照本年度转移支付预计执行数的一定比例将下一年度转移支付预计数提前下达至下一级政府，具体下达事宜由本级政府财政部门办理。

portant; word-wrap: break-word !important; font-size: 15px;”>除据实结算等特殊项目的转移支付外，提前下达的一般性转移支付预计数的比例一般不低于90%；提前下达的专项转移支付预计数的比例一般不低于70%。其中，按照项目法管理分配的专项转移支付，应当一并明确下一年度组织实施的项目。

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;”>第五十条　预算法第四十二条第一款所称结转资金，是指预算安排项目的支出年度终了时尚未执行完毕，或者因故未执行但下一年度需要按原用途继续使用的资金；连续两年未用完的结转资金，是指预算安排项目的支出在下一年度终了时仍未用完的资金。

portant; word-wrap: break-word !important; font-size: 15px;”>预算法第四十二条第一款所称结余资金，是指年度预算执行终了时，预算收入实际完成数扣除预算支出实际完成数和结转资金后剩余的资金。

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;”>第五十一条　预算执行中，政府财政部门的主要职责：

portant; word-wrap: break-word !important; font-size: 15px;”>（一）研究和落实财政税收政策措施，支持经济社会健康发展；

portant; word-wrap: break-word !important; font-size: 15px;”>（二）制定组织预算收入、管理预算支出以及相关财务、会计、内部控制、监督等制度和办法；

portant; word-wrap: break-word !important; font-size: 15px;”>（三）督促各预算收入征收部门和单位依法履行职责，征缴预算收入；

portant; word-wrap: break-word !important; font-size: 15px;”>（四）根据年度支出预算和用款计划，合理调度、拨付预算资金，监督各部门、各单位预算资金使用管理情况；

portant; word-wrap: break-word !important; font-size: 15px;”>（五）统一管理政府债务的举借、支出与偿还，监督债务资金使用情况；

portant; word-wrap: break-word !important; font-size: 15px;”>（六）指导和监督各部门、各单位建立健全财务制度和会计核算体系，规范账户管理，健全内部控制机制，按照规定使用预算资金；

portant; word-wrap: break-word !important; font-size: 15px;”>（七）汇总、编报分期的预算执行数据，分析预算执行情况，按照本级人民代表大会常务委员会、本级政府和上一级政府财政部门的要求定期报告预算执行情况，并提出相关政策建议；

portant; word-wrap: break-word !important; font-size: 15px;”>（八）组织和指导预算资金绩效监控、绩效评价；

portant; word-wrap: break-word !important; font-size: 15px;”>（九）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;”>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;”>第七十一条　地方政府依据法定权限制定的规章和规定的行政措施，不得涉及减免中央预算收入、中央和地方预算共享收入，不得影响中央预算收入、中央和地方预算共享收入的征收；违反规定的，有关预算收入征收部门和单位有权拒绝执行，并应当向上级预算收入征收部门和单位以及财政部报告。

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; font-weight: bold;”>第七十三条　各级政府财政部门有权监督本级各部门及其所属各单位的预算管理有关工作，对各部门的预算执行情况和绩效进行评价、考核。

portant; word-wrap: break-word !important; font-size: 15px;”>各级政府财政部门有权对与本级各预算收入相关的征收部门和单位征收本级预算收入的情况进行监督，对违反法律、行政法规规定多征、提前征收、减征、免征、缓征或者退还预算收入的，责令改正。

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;”>第七十五条　地方各级政府财政部门应当定期向上一级政府财政部门报送本行政区域预算执行情况，包括预算执行旬报、月报、季报，政府债务余额统计报告，国库库款报告以及相关文字说明材料。具体报送内容、方式和期限由上一级政府财政部门规定。

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; 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;”>第七十七条　各部门应当按照本级政府财政部门规定的期限和要求，向本级政府财政部门报送本部门及其所属各单位的预算收支情况等报表和文字说明材料。

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; font-weight: bold;”>第七十九条　年度预算确定后，部门、单位改变隶属关系引起预算级次或者预算关系变化的，应当在改变财务关系的同时，相应办理预算、资产划转。

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;”>第八十条　预算法第七十四条所称决算草案，是指各级政府、各部门、各单位编制的未经法定程序审查和批准的预算收支和结余的年度执行结果。

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;”>第八十二条　地方政府财政部门根据上级政府财政部门的部署，制定本行政区域决算草案和本级各部门决算草案的具体编制办法。

portant; word-wrap: break-word !important; font-size: 15px;”>各部门根据本级政府财政部门的部署，制定所属各单位决算草案的具体编制办法。

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;”>第八十四条　各单位应当按照主管部门的布置，认真编制本单位决算草案，在规定期限内上报。

portant; word-wrap: break-word !important; font-size: 15px;”>各部门在审核汇总所属各单位决算草案基础上，连同本部门自身的决算收入和支出数据，汇编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。