中华人民共和国预算法

Budget Law of the People's Republic of China

目录

Contents

第一章总则

Chapter I General Provisions

第二章预算管理职权

Chapter II Functions and Powers for Budget Management

第三章预算收支范围

Chapter III Scope of Budgetary Revenues and Expenditures

第四章预算编制

Chapter IV Budget Compilation

第五章预算审查和批准

Chapter V Examination and Approval of Budgets

第六章预算执行

Chapter VI Budget Implementation

第七章预算调整

Chapter VII Budget Adjustment

第八章决算

Chapter VIII Final Accounts

第九章监督

Chapter IX Supervision

第十章法律责任

Chapter X Legal Liability

第十一章附则

Chapter XI Supplementary Provisions

第一章总则

Chapter I General Provisions

第一条为了强化预算的分配和监督职能，健全国家对预算的管理，加强国家宏观调控，保障经济和社会的健康发展，根据宪法，制定本法。

Article 1 In accordance with the Constitution and for the purposes of strengthening the distribution and supervisory function of budget, improving the budget management of the State, intensifying the micro-scope regulation and control of the State, and ensuring the sound socio-economic development, this Law is enacted.

第二条国家实行一级政府一级预算，设立中央，省、自治区、直辖市、设区的市、自治州，县、自治县、不设区的市、市辖区，乡、民族乡、镇五级预算。

Article 2 The State shall establish budget at each level of the government, namely, at the five levels: the Central Government; the provinces, autonomous regions and municipalities directly under the Central Government; the cities divided into districts and autonomous prefectures; the counties, autonomous counties, cities not divided into districts, and municipal districts; the townships, nationality townships and towns.

不具备设立预算条件的乡、民族乡、镇，经省、自治区、直辖市政府确定，可以暂不设立预算。

Townships, nationality townships and towns where conditions do not permit the establishment of budget, subject to the determination by the people's governments of the respective provinces, autonomous regions or municipalities directly under the Central Government, may temporarily not establish budget.

第三条各级预算应当做到收支平衡。

Article 3 Budget at various levels shall maintain a balance between revenues and expenditures.

第四条中央政府预算（以下简称中央预算）由中央各部门（含直属单位，下同）的预算组成。

Article 4 The budget of the Central Government (hereinafter referred to as the central budget) consists of the budgets of its different departments (including the units directly under them, similarly hereinafter).

中央预算包括地方向中央上解的收入数额和中央对地方返还或者给予补助的数额。

The central budget includes revenues turned over by the local governments to the Central Government and revenues refunded or subsidies granted by the Central Government to the local governments.

第五条地方预算由各省、自治区、直辖市总预算组成。

Article 5 The local budget consists of the general budgets of the provinces, autonomous regions and municipalities directly under the Central Government.

地方各级总预算由本级政府预算（以下简称本级预算）和汇总的下一级总预算组成；

A local general budget at any level consists of the budget of the government at the corresponding level (hereinafter referred to as budget at the corresponding level) and the totalized general budget at the next lower level.

下一级只有本级预算的，下一级总预算即指下一级的本级预算。

Where the next lower level has only the budget of the government at the corresponding level, the totalized general budget at the next lower level means the budget of the government at the corresponding level.

没有下一级预算的，总预算即指本级预算。

In the absence of the budget at the next lower level, the general budget means the budget of the government at the corresponding level.

地方各级政府预算由本级各部门（含直属单位，下同）的预算组成。

The budget of a local government at any level consists of the budgets of the various departments at the corresponding level (including the units directly under them, similarly hereinafter).

地方各级政府预算包括下级政府向上级政府上解的收入数额和上级政府对下级政府返还或者给予补助的数额。

The budget of a local government at any level includes revenues turned over by the governments at lower levels and revenues refunded or subsidies granted by the governments at higher levels.

第六条各部门预算由本部门所属各单位预算组成。

Article 6 The budget of a department consists of the budgets of the units subordinated to it.

第七条单位预算是指列入部门预算的国家机关、社会团体和其他单位的收支预算。

Article 7 The budget of a unit refers to the budget for revenues and expenditures of a State organ, social organization or any other unit which is listed in the budget of a department.

第八条国家实行中央和地方分税制。

Article 8 The State practices a system of tax division between the central and local governments.

第九条经本级人民代表大会批准的预算，非经法定程序，不得改变。

Article 9 The budget approved by the people's congress at the corresponding level shall not be altered without going through the procedures prescribed by law.

第十条预算年度自公历一月一日起，至十二月三十一日止。

Article 10 A budgetary year shall begins on January 1 and end on December 31 on the Gregorian calendar.

第十一条预算收入和预算支出以人民币元为计算单位。

Article 11 The budgetary revenues and expenditures take Renminbi yuan as the calculating unit.

第二章预算管理职权

Chapter II Functions and Powers for Budget Management

第十二条全国人民代表大会审查中央和地方预算草案及中央和地方预算执行情况的报告；批准中央预算和中央预算执行情况的报告；改变或者撤销全国人民代表大会常务委员会关于预算、决算的不适当的决议。

Article 12 The National People's Congress examines the central and local draft budgets and the reports on the implementation of the central and local budgets, approves the central budget and the report on the implementation of the central budget and alters or annuls inappropriate resolutions made by the Standing Committee of the National People's Congress on budget and final accounts.

全国人民代表大会常务委员会监督中央和地方预算的执行；审查和批准中央预算的调整方案；审查和批准中央决算；撤销国务院制定的同宪法、法律相抵触的关于预算、决算的行政法规、决定和命令；撤销省、自治区、直辖市人民代表大会及其常务委员会制定的同宪法、法律和行政法规相抵触的关于预算、决算的地方性法规和决议。

The Standing Committee of the National People's Congress supervises the implementation of the central and local budgets, examines and approves the adjustment plan for the central budget, examines and approves the final accounts of the Central Government, annuls administrative rules and regulations, decisions, or orders of the State Council on budget or final accounts which are found to be contravening the Constitution or laws, and annuls local regulations or resolutions made by the people's congresses or their standing committees of the provinces, autonomous regions or municipalities directly under the Central Government on budget or final accounts, which are found to be contravening the Constitution, laws or administrative rules and regulations.

第十三条县级以上地方各级人民代表大会审查本级总预算草案及本级总预算执行情况的报告；批准本级预算和本级预算执行情况的报告；改变或者撤销本级人民代表大会常务委员会关于预算、决算的不适当的决议；撤销本级政府关于预算、决算的不适当的决定和命令。

Article 13 A local people's congress at or above the county level shall examine the draft general budget at the corresponding level and the report on the implementation of the general budget, approve the budget and the report on its implementation at the corresponding level, alter or annuls inappropriate resolutions made by the standing committee of the people's congress at the corresponding level on budget or final accounts, and annuls inappropriate decisions and orders made by the government at the corresponding level on budget or final accounts.

县级以上地方各级人民代表大会常务委员会监督本级总预算的执行；审查和批准本级预算的调整方案；审查和批准本级政府决算（以下简称本级决算）；撤销本级政府和下一级人民代表大会及其常务委员会关于预算、决算的不适当的决定、命令和决议。

The standing committee of a local people's congress at or above the county level shall supervise the implementation of the general budget at the corresponding level, examine and approve the adjustment plan for the budget at the corresponding level, examine and approve the final accounts of the government at the corresponding level (hereinafter referred to as the final accounts at the corresponding level), and annul inappropriate decisions, orders and resolutions made by the government at the corresponding level or by the people's congress at the next lower level and its standing committee on budget or final accounts.

设立预算的乡、民族乡、镇的人民代表大会审查和批准本级预算和本级预算执行情况的报告；监督本级预算的执行；审查和批准本级预算的调整方案；审查和批准本级决算；撤销本级政府关于预算、决算的不适当的决定和命令。

The people's congress of a township, nationality township or town which has established budget shall examine and approve the budget at the corresponding level and the report on the implementation of the budget at the corresponding level, supervise the implementation of the budget at the corresponding level, examine and approve the adjustment plan for the budget at the corresponding level, examine and approve the final accounts at the corresponding level, and annul inappropriate decisions and orders made by the government at the corresponding level on budget or final accounts.

第十四条国务院编制中央预算、决算草案；向全国人民代表大会作关于中央和地方预算草案的报告；将省、自治区、直辖市政府报送备案的预算汇总后报全国人民代表大会常务委员会备案；组织中央和地方预算的执行；决定中央预算预备费的动用；编制中央预算调整方案；监督中央各部门和地方政府的预算执行；改变或者撤销中央各部门和地方政府关于预算、决算的不适当的决定、命令；向全国人民代表大会、全国人民代表大会常务委员会报告中央和地方预算的执行情况。

Article 14 The State Council shall compile the drafts of the central budget and final accounts, submit report to the National People's Congress on the drafts of central and local budgets, submit for the record to the Standing Committee of the National People's Congress reports on the totaled budgets submitted for the record by the governments at provinces, autonomous regions and municipalities directly under the Central Government, organize the implementation of the central and local budgets, make decisions to draw on reserve funds of the central budget, work out the adjustment plan for the central budget, supervise the implementation of the budgets of the departments of the Central Government and of the local governments, alter or annul inappropriate decisions and orders made by the departments of the Central Government or by the local governments on budgets or final accounts, and submit report to the National People's Congress or its Standing Committee on the implementation of the central and local budgets.

第十五条县级以上地方各级政府编制本级预算、决算草案；向本级人民代表大会作关于本级总预算草案的报告；将下一级政府报送备案的预算汇总后报本级人民代表大会常务委员会备案；组织本级总预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；监督本级各部门和下级政府的预算执行；改变或者撤销本级各部门和下级政府关于预算、决算的不适当的决定、命令；向本级人民代表大会、本级人民代表大会常务委员会报告本级总预算的执行情况。

Article 15 A local government at or above the county level shall compile the draft budget and draft final accounts at the corresponding level, makes report on the draft general budget at the corresponding level to the people's congress at the corresponding level, submit for the record the totalized general budget submitted by the next lower level to the standing committee of the people's congress at the corresponding level for the record, organize the implementation of the general budget at the corresponding level, make decisions to draw on reserve funds of the budget at the corresponding level, work out the adjustment plan for the budget at the corresponding level, supervise the budget implementation by the departments at the corresponding level and by the government at the next lower level, alter or annul inappropriate decisions and orders made by the departments at the corresponding level and the government at the next lower level on budget or final accounts, and submit report to the people's congress at the corresponding level or its standing committee on the implementation of the general budget at the corresponding level.

乡、民族乡、镇政府编制本级预算、决算草案；向本级人民代表大会作关于本级预算草案的报告；组织本级预算的执行；决定本级预算预备费的动用；编制本级预算的调整方案；向本级人民代表大会报告本级预算的执行情况。

The government of a township, nationality township or town shall compile the draft budget and draft final accounts at the corresponding levels, make report to the people's congress at the corresponding level on the draft budget, organize the implementation of the budget at the corresponding level, make decisions to draw on reserve funds of the budget at the corresponding level, work out the adjustment plan for the budget at the corresponding level, and submit report to the people's congress at the corresponding level on the implementation of the budget at the corresponding level.

第十六条国务院财政部门具体编制中央预算、决算草案；具体组织中央和地方预算的执行；提出中央预算预备费动用方案；具体编制中央预算的调整方案；定期向国务院报告中央和地方预算的执行情况。

Article 16 The finance department under the State Council compiles the specific draft of the central budget and draft of the final accounts, practically organizes the implementation of the central and local budgets, puts forward proposals for drawing on reserve funds of the central budget, works out the specific adjustment plan for the central budget, and regularly reports to the State Council on the implementation of the central and local budgets.

地方各级政府财政部门具体编制本级预算、决算草案；具体组织本级总预算的执行；提出本级预算预备费动用方案；具体编制本级预算的调整方案；定期向本级政府和上一级政府财政部门报告本级总预算的执行情况。

The finance department of a local government at any level compiles the specific drafts of budget and final accounts at the corresponding level, practically organizes the implementation of the general budget at the corresponding level, puts forward proposals for drawing on reserve funds of the budget at the corresponding level, works out the specific adjustment plan for the budget at the corresponding level, and regularly reports to the government at the corresponding level and the finance department of the government at the next higher level on the implementation of the general budget at the corresponding level.

第十七条各部门编制本部门预算、决算草案；组织和监督本部门预算的执行；定期向本级政府财政部门报告预算的执行情况。

Article 17 Various departments shall compile the drafts of their own budgets and final accounts, organize and supervise the budget implementation by their own departments, and regularly report to the finance departments of the governments at the corresponding levels on their budget implementation.

第十八条各单位编制本单位预算、决算草案；按照国家规定上缴预算收入，安排预算支出，并接受国家有关部门的监督。

Article 18 Various units shall compile the drafts of their own budgets and final accounts, turn over budgetary revenues as prescribed by the State, manage the budgetary expenditures, and accept supervision of the relevant departments of the State.

第三章预算收支范围

Chapter III Scope of Budgetary Revenues and Expenditures

第十九条预算由预算收入和预算支出组成。

Article 19 A budget consists of budgetary revenues and budgetary expenditures.

预算收入包括：

The budgetary revenues include:

（一）税收收入；

(1) tax receipts;

（二）依照规定应当上缴的国有资产收益；

(2) proceeds from the State-owned assets that should be turned over in accordance with relevant regulations;

（三）专项收入；

(3) receipts from special items; and

（四）其他收入。

(4) receipts from other sources.

预算支出包括：

The budgetary expenditures include:

（一）经济建设支出；

(1) expenditure for economic construction;

（二）教育、科学、文化、卫生、体育等事业发展支出；

(2) expenditure for the development of undertakings in education, science, culture, public health and physical culture;

（三）国家管理费用支出；

(3) the administrative expenditure of the State;

（四）国防支出；

(4) expenditure for national defense;

（五）各项补贴支出；

(5) expenditure for various subsidies; and

（六）其他支出。

(6) other expenditures.

第二十条预算收入划分为中央预算收入、地方预算收入、中央和地方预算共享收入。

Article 20 The budgetary revenues are divided into the central budgetary revenues, the local budgetary revenues and the budgetary revenues shared by the central and local governments.

预算支出划分为中央预算支出和地方预算支出。

The budgetary expenditures are divided into the central budgetary expenditures and the local budgetary expenditures.

第二十一条中央预算与地方预算有关收入和支出项目的划分、地方向中央上解收入、中央对地方返还或者给予补助的具体办法，由国务院规定，报全国人民代表大会常务委员会备案。

Article 21 Specific measures for the division of items for revenue and expenditure between the central budget and the local budget, the turning over of revenues by the local governments to the Central Government and the refunding of revenues or the grant of subsidies by the Central Government to the local governments shall be prescribed by the State Council and reported to the Standing Committee of the National People's Congress for the record.

第二十二条预算收入应当统筹安排使用；确需设立专用基金项目的，须经国务院批准。

Article 22 The budgetary revenues shall be used in a manner of overall consideration and arrangement. The establishment of any fund for a specific purpose, if necessary, shall be subject to the approval by the State Council.

第二十三条上级政府不得在预算之外调用下级政府预算的资金。下级政府不得挤占或者截留属于上级政府预算的资金。

Article 23 No government at a higher level may allocate, beyond its budget, any budgetary funds of the government at a lower level. No government at a lower level may use or intercept budgetary funds belonging to the government at a higher level.

第四章预算编制

Chapter IV Budget Compilation

第二十四条各级政府、各部门、各单位应当按照国务院规定的时间编制预算草案。

Article 24 The governments, departments and units at various levels shall compile their respective draft budgets within the period of time prescribed by the State Council.

第二十五条中央预算和地方各级政府预算，应当参考上一年预算执行情况和本年度收支预测进行编制。

Article 25 The central budget and the budgets of local governments at various levels shall be compiled with reference to the actual implementation of the budget of the previous year to the estimation of revenues and expenditures for the current year.

第二十六条中央预算和地方各级政府预算按照复式预算编制。

Article 26 The central budget and the budgets of local governments at various levels shall be compiled according to the dual budget system.

复式预算的编制办法和实施步骤，由国务院制定。

Measures for the compilation of the dual budget system and rules for the implementation thereof shall be formulated by the State Council.

第二十七条中央政府公共预算不列赤字。

Article 27 The public budget of the Central Government shall not contain deficit.

中央预算中必需的建设投资的部分资金，可以通过举借国内和国外债务等方式筹措，但是借债应当有合理的规模和结构。

Partial funds for construction investment indispensable to the central budget may be raised in form of domestic and foreign loans, provided that loans shall be in a rational scale and structure.

中央预算中对已经举借的债务还本付息所需的资金，依照前款规定办理。

The funds needed for the servicing of debts already raised in the central budget shall be managed in accordance with the provisions of the preceding paragraph.

第二十八条地方各级预算按照量入为出、收支平衡的原则编制，不列赤字。

Article 28 The local budgets at various levels shall be compiled according to the principles of keeping expenditures within the limits of revenues and maintaining a balance between revenues and expenditures, and shall not contain deficit.

除法律和国务院另有规定外，地方政府不得发行地方政府债券。

The local governments may not issue local government bonds, except as otherwise prescribed by laws or the State Council.

第二十九条各级预算收入的编制，应当与国民生产总值的增长率相适应。

Article 29 The compilation of the budgetary revenues at various levels shall be in keeping with the growth rate of the gross national product.

按照规定必须列入预算的收入，不得隐瞒、少列，也不得将上年的非正常收入作为编制预算收入的依据。

Revenues which must be listed in the budget in accordance with relevant regulations, may not be concealed or incompletely listed, and the abnormal receipts in the previous year may not be taken as the basis for the compilation of the budgetary revenues.

第三十条各级预算支出的编制，应当贯彻厉行节约、勤俭建国的方针。

Article 30 The guiding principle of practicing strict economy and building up the country through thrift and hard work shall be followed in compiling the budgetary expenditures at various levels.

各级预算支出的编制，应当统筹兼顾、确保重点，在保证政府公共支出合理需要的前提下，妥善安排其他各类预算支出。

The budgetary expenditures at various levels shall be compiled by making overall plans and taking all factors into consideration while securing priorities; and budgetary expenditures for various purposes shall be properly arranged under the precondition that the reasonable requirements of government public expenditures be secured.

第三十一条中央预算和有关地方政府预算中安排必要的资金，用于扶助经济不发达的民族自治地方、革命老根据地、边远、贫困地区发展经济文化建设事业。

Article 31 Necessary funds shall be arranged in the central and relevant local budgets to assist the developing areas such as areas of regional national autonomy, old revolutionary bases and outlying and poverty-stricken areas, in developing undertakings of economy and culture.

第三十二条各级政府预算应当按照本级政府预算支出额的百分之一至百分之三设置预备费，用于当年预算执行中的自然灾害救灾开支及其他难以预见的特殊开支。

Article 32 Reserve funds in government budgets at various levels shall be established at a ratio of 1% to 3% of the budgetary expenditures at the corresponding level for coping with the relief for natural calamities and other unexpected expenditures in the implementation of the current year's budgets.

第三十三条各级政府预算应当按照国务院的规定设置预算周转金。

Article 33 Budgetary circulating funds shall be established in government budgets at various levels as prescribed by the State Council.

第三十四条各级政府预算的上年结余，可以在下年用于上年结转项目的支出；

Article 34 The balance of the previous year's government budget at any level may be used in the next year for the expenditure of the previous year's carry-over projects;

有余额的，可以补充预算周转金；再有余额的，可以用于下年必需的预算支出。

any surplus thereof may be used as a supplement to the budgetary circulating funds; any further surplus may be used as budgetary expenditures essential to the next year.

第三十五条国务院应当及时下达关于编制下一年预算草案的指示。

Article 35 The State Council shall give timely instructions regarding the compilation of the next year's draft budgets.

编制预算草案的具体事项，由国务院财政部门部署。

The concrete matters relating to the compilation of draft budgets shall be arranged by the finance department under the State Council.