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 budg

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