第五节第三节在线视频

同学你好
hello everyone

我们开始学习第五章之
we begin to study the Chapter five

预算审查与编制
budget review and preparation

一国代议机关
the representative organ of a country

审查批准预算
examines and approves the budget

是财政民主实现的基本方式
is the basic way of realizing fiscal democracy

依据我国宪法和预算法
according to China's Constitution and Budget Law

中央预算
the central budget

由全国人民代表大会
shall be examined and approved

审查和批准
by the National People's Congress

地方各级预算
the budgets of local people's congresses at various levels

由本级人民代表大会
shall be examined and approved

审查和批准
by the people's congresses at the corresponding levels

为确保各级政府
to ensure governments at all levels

与同级人大的
and people's congresses at the same level’s

对于预算问题的充分沟通
full communication on budget issues

在预算草案
before the draft budget is

正式提交人大之前
formally submitted to the National People's Congress

财政部门须将
the financial department shall

预算草案的初步方案
submit the preliminary plan of the draft budget

提交相应的
to the corresponding

全国人大
Finance and Economic Commission

财政经济委员会
of the National People's Congress

省市级人大
relevant special committees

有关专门委员会
of provincial and municipal people's congresses

县级人大常委会
standing committee of the national people's congress

进行初步审查
at the county level to conduct preliminary examination

或者送交
or send it to the

市级人大常委会
standing committee of the municipal people's congress

有关工作机构
relevant working organs

征求意见
for advice

县级
county level

乡镇人大
and township people's congress

在举行会议审查预算草案前
before holding a meeting to review the draft budget

应当采用多种形式
a variety of forms should be adopted

组织
to organize

本级人大代表
deputies to people's congresses at corresponding levels

听取选民和社会各界的意见
to listen to the views of voters and all sectors of society

2017年开始
from 2017

全国人大及地方人大
National People's Congress and local people's congress

纷纷建立
set up a mechanism

预算审查前
before the budget review

听取
listen to the opinions and suggestion from

人大代表
deputies to the National People's Congress

和社会各界意见建议的机制
and from all walks of life

主要包括预算编制工作通报
it mainly include the budget preparation work report

听取有关方面专家意见建议
to solicit advice from experts concerned

听取部门预算意见建议
listen to departmental budget proposals

预算草案和预算报告通报工作
report work on draft budget and budget report

人大代表
delegates to the National People's Congress

参加预算初步审查会议
participate in the preliminary budget review meeting

听取人大代表意见建议
to listen to the opinions of NPC deputies

网络服务平台等
network service platform and so on

此外
in addition

还建立
safeguard measures were established

预算审查联系代表
such as budget review liaison representatives

预算审查专家顾问等保障措施
budget review experts and consultants and so on

根据初步审查意见
on the basis of preliminary review opinions

调整后的预算草案及预算报告
the revised draft budget and budget report shall be

提交各级人大
submitted to the people's congresses at all levels

各级政府在人大举行会议时
at the meeting of the National People's Congress

向大会
governments at all levels report to the General Assembly

作关于预算草案和预算执行情况的报告
on the draft budget and the implementation of the budget

各级人大
People's Congress at various levels

对预算草案及其报告
for draft budget and its report

预算执行情况的报告
and the implementation report of the budget

重点审查以下内容
shall focused on the review to the following content

一
One

上一年预算执行情况
whether the budget implementation of the previous year

是否符合本级人大
meets the people's congress at the corresponding level’s

预算决议的要求
requirements of the budget resolution

二
Two

预算安排是否符合
whether the budget arrangement is in accordance with

预算法的规定
the provisions of the Budget Law

三
Three

预算安排是否贯彻
whether the budget arrangement implements

国民经济和社会发展的
the principles and policies of

方针政策
national economic and social development

收支政策是否切实可行
whether the revenue and expenditure policy is feasible

四
Four

重点支出和重大投资项目
whether the budget arrangements

的预算安排
for key expenditures and major investment projects

是否适当
are appropriate

五
Five

预算的编制是否完整
whether the budget preparation is complete or not

六
Six

对下级政府的转移性支出预算
whether the budget of transfer expenditure

是否规范
for lower-level governments is standardized

适当
and appropriate

七
Seven

预算安排举借的债务是否合法
is the debt listed by budget arrangement legal

合理
reasonable

是否有偿还计划
is there a repayment plan

和稳定的偿还资金来源
and a stable source of repayment

八
Eight

与预算有关重要事项的说明
is the statement of important matters

是否清晰
related to the budget clear

全国人大
Finance and Economic Commission

财政经济委员会
of the National People's Congress

省市级人大
relevant special committees

有关专门委员会
of provincial and municipal People's Congresses

县级
the Standing Committee of the People's Congress

人大常委会
at the county level

向本级
shall submit to the presidium of the People's Congress

人大主席团提出
at the corresponding level

关于预算草案及上一年预算执行情况的
a report on the examination results of the draft budget

审查结果报告
and the budget implementation of the previous year

审查结果报告
the report on the results of the examination

应当包括下列内容
shall include the following content

一
One

对上一年预算执行
to evaluate the budget implementation in previous year

和落实本级人大预算决议的情况
and the implementation of the budget resolutions of the

作出评价
People's Congresses at the corresponding levels

二
Two

对本年度预算草案
evaluate whether this year's draft budget

是否符合预算法的规定
is in line with the provisions of Budget Law

是否可行作出评价
and whether it is feasible

三
Three

对本级人大
for the approval of draft budget and budget report

批准预算草案和预算报告
by the People's Congress at the corresponding level

提出建议
give suggestions

四
Four

对执行年度预算
for implementing the annual budget

改进预算管理
improving budget management

提高预算绩效
improving budget performance

加强预算监督等
strengthening budgetary supervision and so on

提出意见和建议
give suggestions

经过各级人大
after the People's Congresses at all levels

对于预算草案和相关报告审查后
have examined the draft budget and related reports

以投票方式
adopt a resolution approving

表决通过批准本级预算草案的决议
the draft budget at the corresponding level by voting

为加强预算监督
to strengthen budget supervision

预算法
Budget Law

设立预算备案制度
establish a budget filing system

即乡镇政府应当及时
that is the township government

将经本级人大批准的
report the budget approved by

本级预算
the People's Congress at the corresponding level

报上一级政府备案
to the government at next higher level for record

县级以上地方各级政府
local governments at or above the county level

应当及时
shall promptly

将经本级人大批准的
report the budget approved by

本级预算
the People's Congress at the corresponding level

及下一级政府报送备案的
and the budget summary submitted for filing by

预算汇总
the government at the next lower level

报上一级政府备案
to the government at next higher level for filing

县级以上地方各级政府
after local governments at or above the county level

将下一级政府报送备案的预算
summarize the budgets submitted for filing

汇总后
by the government at next lower level

报本级
they should report it to

人大常委会
the Standing Committee of National People's Congress

备案
at the corresponding level for filing

国务院
after the State Council summarizes the budget

将省级政府送备案的预算汇总后
submitted by the provincial government for filing

报全国人大常委会
it shall report it to the Standing Committee

备案
of the National People's Congress for filing

国务院
if the State Council and

和县级以上地方各级政府
local governments at or above the county level

对下一级政府
for the budget submitted by

报送备案的预算
the government at next lower level for filing

认为有同法律
hold that it is in conflict with laws and

行政法规相抵触或者有其他不适当之处
administrative regulations or has other inappropriateness

需要撤销
it is necessary to revoke

批准预算决议的
the approval of the budget resolution

应当提请
it shall be submitted to the

本级
Standing Committee of the

人大常委会
National People's Congress at the corresponding level

审议决定
for deliberation and decision

各级预算
after the budgets at various levels are approved by

经本级人大批准后
the People's Congresses at the corresponding levels

财政部门应当
the financial department shall

在20日内
within 20 days

向本级各部门批复预算
approve the budget to departments at corresponding level

各部门应当
all departments shall

在接到财政部门批复的
after receiving their respective departments budgets

本部门预算后
approved by the financial departments

15日内向所属各单位批复预算
approve the budget to the respective units within 15 days

这个知识点就讲到这里
that's the point

再见
goodbye