The power to dispose of the funds of the treasuries at various levels is vested in the financial departments of the governments at the corresponding levels. Except as otherwise provided by the laws or administrative rules and regulations, no departments, units or individuals shall, without the authorization of the financial departments of the governments at the corresponding levels, have the right to draw on any funds from the treasuries or dispose in any other forms of the funds already put in the treasuries.

各级政府应当加强对本级国库的管理和监督。

The governments at various levels shall strengthen the management of and supervision over the treasuries at the corresponding levels.

第四十九条各级政府应当加强对预算执行的领导，支持政府财政、税务、海关等预算收入的征收部门依法组织预算收入，支持政府财政部门严格管理预算支出。

Article 49 The governments at various levels shall strengthen the leadership over the budget implementation, support the budgetary-revenue collecting departments such as the financial departments, taxation and customs authorities to arrange budgetary revenues according to law and support the financial departments to strictly manage budgetary expenditures.

财政、税务、海关等部门在预算执行中，应当加强对预算执行的分析；发现问题时应当及时建议本级政府采取措施予以解决。

The financial departments, taxation and customs authorities shall, in the course of budget implementation, strengthen the analysis of the budget implementation, and shall, whenever discovering any problems, promptly suggest that the governments at the corresponding levels adopt measures to settle them.

第五十条各部门、各单位应当加强对预算收入和支出的管理，不得截留或者动用应当上缴的预算收入，也不得将不应当在预算内支出的款项转为预算内支出。

Article 50 Departments or units shall strengthen the management of the budgetary revenues and expenditures, and may not intercept or draw on the budgetary revenues which ought to be turned over, nor may they treat any non-budgetary expenditures as budgetary expenditures.

第五十一条各级政府预算预备费的动用方案，由本级政府财政部门提出，报本级政府决定。

Article 51 The plan to draw on the budget reserve funds of a government at any level shall be made by the financial department of the government at the corresponding level and be submitted to the government at the corresponding level for a decision.

第五十二条各级政府预算周转金由本级政府财政部门管理，用于预算执行中的资金周转，不得挪作他用。

Article 52 The budgetary circulating funds of the governments at various levels shall be managed by the financial departments of the governments at the corresponding levels, and shall be used for the fund-circulating purpose in budget implementation, and may not be diverted to any other use.

第七章预算调整

Chapter VII Budget Adjustment

第五十三条预算调整是指经全国人民代表大会批准的中央预算和经地方各级人民代表大会批准的本级预算，在执行中因特殊情况需要增加支出或者减少收入，使原批准的收支平衡的预算的总支出超过总收入，或者使原批准的预算中举借债务的数额增加的部分变更。

Article 53 Budget adjustment refers to any partial alteration of the central budget already approved by the National People's Congress or of the local budgets at the various levels already approved by the local people's congresses at the corresponding levels, which is made due to expenditure increase or revenue reduction necessitated by special circumstances in the implementation of the respective budget, thus making total expenditures exceed total revenues in the original approved balanced budget or making an increase of the debts to be borrowed as compared with the original approved budgets.

第五十四条各级政府对于必须进行的预算调整，应当编制预算调整方案。

Article 54 The governments at various levels shall, with regard to indispensable budget adjustments, work out plans for budget adjustments.

中央预算的调整方案必须提请全国人民代表大会常务委员会审查和批准。

The adjustment plan of the central budget must be submitted to the Standing Committee of the National People's Congress for examination and approval.

县级以上地方各级政府预算的调整方案必须提请本级人民代表大会常务委员会审查和批准；

The budget adjustment plans of the local governments at or above the county level must be submitted to the standing committees of the people's congresses at the corresponding levels for examination and approval.

乡、民族乡、镇政府预算的调整方案必须提请本级人民代表大会审查和批准。未经批准，不得调整预算。

The budget adjustment plans of the governments of townships, nationality townships or towns must be submitted to the people's congresses at the corresponding levels for examination and approval. No budget adjustment shall be made without due approval.

第五十五条未经批准调整预算，各级政府不得作出任何使原批准的收支平衡的预算的总支出超过总收入或者使原批准的预算中举借债务的数额增加的决定。

Article 55 In case budget adjustments are not approved, the governments at various levels shall not make any decisions making total expenditures exceed total revenues in the original approved balanced budgets or making an increase of the debts to be borrowed as compared with the original approved budget.

对违反前款规定作出的决定，本级人民代表大会、本级人民代表大会常务委员会或者上级政府应当责令其改变或者撤销。

In case a decision is made in violation of the provisions of the preceding paragraph, the people's congress or the standing committee of the people's congress at the corresponding level or the governments at higher levels shall order a change or annulment of the decision.

第五十六条在预算执行中，因上级政府返还或者给予补助而引起的预算收支变化，不属于预算调整。

Article 56 Changes in budgetary revenues and expenditures caused by funds returned or subsidies granted by governments at higher levels in the course of budget implementation shall not be regarded as budget adjustments.

接受返还或者补助款项的县级以上地方各级政府应当向本级人民代表大会常务委员会报告有关情况；

The local governments at or above the county level shall, on receipt of returned funds or subsidies, report the relevant situations to the standing committees of the people's congresses at the corresponding levels.

接受返还或者补助款项的乡、民族乡、镇政府应当向本级人民代表大会报告有关情况。

The governments of townships, nationality townships or towns shall, on receipt of returned funds or subsidies, report the relevant situations to the people's congresses at the corresponding levels.

第五十七条各部门、各单位的预算支出应当按照预算科目执行。

Article 57 The budgetary expenditures of a department or unit shall be implemented according to the budget items.

不同预算科目间的预算资金需要调剂使用的，必须按照国务院财政部门的规定报经批准。

Any necessary transfer of budgetary funds under different budget items must be reported for approval in accordance with the provisions of the department of finance under the State Council.

第五十八条地方各级政府预算的调整方案经批准后，由本级政府报上一级政府备案。

Article 58 After the budget adjustment plan of a local government at any level has been approved, the government at the corresponding level shall report such plan to the government at the next higher level for the record.

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