当前课程知识点:Economic law > 5. Finance and Tax Law > 5.3 budget review and preparation > 5.3
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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
-1.1 Meaning and characteristics of economic law
--1.1
-1.2Adjusting object and system of economic law
--1.2
-1.3 Relations between economic law and adjacent law
--1.3
-1.4Origin and development of economic law
--1.4
-1.5.Basic principles of economic law
--1.5
-1.6Subject and types of Economic Law
--1.6
-1.7The rights of the subjects of economic law and their obligations and responsibili
--1.7
-1.8The formulation and implementation of economic law
--1.8
--Chapter homework
-2.1The basic issues of Anti-Monopoly Law
--2.1
-2.2Related markets and their definitions
--2.2
-2.3Legal regulation of monopoly agreement
--2.3
-2.4Legal regulation on abuse of market dominance 2.4
--2.4
-2.5 Centralized legal regulation of operators
--2.5
-2.6 Legal regulation of administrative monopoly
--2.6
-2.7 Enforcement system of antimonopoly law
--2.7
-Chapter homework
--章节习题exercises
-3.1The basic problem of Anti-Unfair Competition Act
--3.1
-3.2 Regulation of Market Confusion Act
--3.2
-3.3 Regulation of Commercial Bribery
--3.3
-3.4 Regulation of False Publicity Act
--3.4
-3.5 Regulation and Defamation of Goodwill
--3.5
-3.6 Regulation of the Infringement of Trade Secrets
--3.6
-3.7 Regulation of Improper Sales with Prizes
--3.7
-3.8 Regulation of Unfair Competition in Network Field
--3.8
-Chapter homework
--exercises
-4.1 Overview of Consumer Rights and Interests Protection Act
--4.1
-4.2 The Right of Consumers
--4.2
-4.3 Operator's Obligation
--4.3
-4.4 The Protection of Consumers' Rights and Interests Made by the State and
--4.4
-4.5 Legal Liability
--4.5
-4.6 The Category of Civil Liability
--Chapter homework
--4.6
-5.1 overview of Finance and Tax Law
--5.1
-5.2 Budget Preparation
--5.2
-5.3 budget review and preparation
--5.3
-5.4 Budget Implementation and Adjustment
--5.4
-5.5 scope of application in the Government Procurement Law
--5.5
-5.6 principles and policies of government procurement
--5.6
-5.7 government procurement procedures and methods
--5.7
-5.8 government procurement contract
--5.8
-5.9 government procurement relief mechanism
--5.9
-5.10 principle of law-based taxation
--5.10
-5.11 taxpayer's right
--5.11
-5.12 tax constitutive requirements
--5.12
-5.13 the principles of the turnover tax law
--5.13
-5.14 principle of income tax law
--5.14
-5.15 principle of Property Tax Law
--Chapter homework
--5.15
-6.1 the concepts of finance and Financial Law
--6.1
-6.2 China's financial institutions and regulatory agencies
--6.2
-6.3 central bank law
--6.3
-6.4 commercial bank law system
--6.4
-6.5the securities regulatory system
--Chapter homework
--6.5
-Final Examination