5.4在线视频

同学你好
hello everyone

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

预算执行与调整
budget implementation and adjustment

预算草案经过
the draft budget approved by

人大批准即为预算
the National People's Congress is budget

关于预算的法律性质
there are different theories

存在不同的学说
about the legal nature of the budget

一
One

预算行政说认为
the budget administration theory holds that

预算是行政机关
the budget is the way for administrative organs

安排财政收支的方式
to arrange the financial revenue and expenditure

虽然在程序上
although it is recognized

经过代议机关的承认
by the representative organ in procedure

但仍是一种行政行为
it is still an administrative act

二
Two

预算普通法律说
budget general law theory

认为预算与普通法律相同
holds that the budget is the same as general laws

均是按法定程序
they both have been deliberated and adopted by

经过代议机关审议
the representative organs

通过的
in accordance with legal procedures

因此预算是法律的一种
therefore budget is a kind of laws

三
Three

预算特别法律说
budget special legal theory

认为预算是
holds that budget is

与普通法律并列的特殊规范
a special norm juxtaposed with ordinary laws

其仅对政府产生约束力
it is binding only on the government

具有组织法的特征
have the characteristic of organizational laws

预算仅在本预算年度内
the budget is binding

具有约束力
only during the current budget year

具有措施法的特征
with the characteristic of measures laws

对于预算法律性质的探讨
the discussion on the nature of budget laws

实质上是分析
is essentially the analysis of the approved budget’s

经批准预算在执行中的法律效力
legal effect in implementation

依据我国预算法
according to our country's Budget Law

预算收入征收部门和单位
budget revenue collection departments and units

必须依照法律
must be in accordance with the provisions

行政法规的规定
of laws and administrative regulations

及时足额征收应征的预算收入
timely and adequately collect budget revenues

不得违反法律
shall not violate the provisions

行政法规规定
of laws and administrative regulations

多征
to collect more

提前征收或者减征
collect in advance or collect less

免征
not collect

缓征应征的预算收入
or defer the collection of budget revenue

不得截留
shall not intercept

占用或者挪用预算收入
appropriate or misappropriate budget revenues

换言之
in other words

预算不是
the budget is not the basis for

预算收入征收的依据
the collection of budget revenue

只是对收入规模
is just the advanced estimation on the scale

趋势的预先估算
and trend of revenue

但是
but

为防止预算编制
to prevent budget preparation

故意低估收入
from deliberately underestimating revenue

从而将超收收入变为
and the excess revenue will be turned into the

政府自主支出的资金来源
fund source for government's own expenditure

逃避预算约束
to escape from budget constraints

预算法规定
the Budget Law stipulates that

各级一般公共预算
if there is excess revenue in the annual implementation

年度执行中有超收收入的
of general public budget at various levels

只能用于冲减赤字
it can only be used to reduce the deficit

或者补充预算稳定调节基金
or supplement budget stability adjustment fund

但是
but

对于支出而言
as far as expenditure is concerned

预算具有较为明显的约束力
the budget has obvious binding force

依据预算法
according to the Budget Law

经人大批准的预算
the budget approved by the National People's Congress

非经法定程序
without legal procedure

不得调整
shall not be adjusted

各级政府
governments at all levels

各部门
various departments

各单位的支出必须
and various units’ expenditures must

以经批准的预算为依据
be based on the approved budget

未列入预算的不得支出
they shall not made expenditure beyond the budget

各级政府财政部门
the financial departments of governments at all levels

必须依照
must comply with the provisions of

法律行政法规
laws and administrative regulations

和国务院财政部门的规定
and financial department of the State Council

及时
timely

足额地拨付预算支出资金
adequately allocate budget expenditures fund

加强对预算支出的
strengthen the management and supervision of

管理和监督
budget expenditures

各级政府
governments at all levels

各部门
various departments

各单位的支出
and various units’ expenditures

必须按照预算执行
must be carried out in accordance with the budget

不得虚假列支
shall not make false expenditures

在我国
in our country

历年制预算年度
there is a certain degree of contradiction

与人大会期安排
between the budget year of calendar year

存在一定程度的矛盾
and the schedule of the meetings of the NPC

即
that is to say

预算年度
for the budget year within a period

在每年1月1日开始后的一段期间内
after the beginning of January 1 of each year

存在无预算可供执行的情况
there is no budget available for implementation

预算法特别规定
the Budget Law specifies

临时预算制度
a temporary budget system

以解决这个预算执行空白期的问题
to solve the problem of budget implementation gap

预算年度开始后
after the start of the budget year

各级预算草案
draft budgets at various levels

在本级人大
before the approval by

批准前
the people's congresses at corresponding levels

可以安排下列支出
may arrange the following expenditures

一
One

上一年度结转的支出
expenditure carried forward in the previous year

二
Two

参照上一年度同期的
the amount referred to the budget expenditure of

预算支出数额
the same period with the previous year

安排必须支付的
basic department expenditure of the year

本年度部门基本支出
that must be paid in arrangement

项目支出
project expenditure

以及对下级政府的转移性支出
and transfer expenditure to next lower government

三
Three

法律规定
expenditure required by law

必须履行支付义务的支出
to fulfill payment obligations

以及用于自然灾害等突发事件处理的
and expenditures

支出
for handling emergencies such as natural disasters

但是
but

上述安排支出的情况
expenditure of the above arrangements

应当在预算草案的报告中作出说明
shall be stated in the report of the draft budget

并且预算
and after the budget is approved by

经本级人大批准后
the people's congress at the corresponding level

按照批准的预算
in accordance with the approved budget

执行
shall be carried out

为了避免
In order to avoid the contradiction between

预算的约束力与预算执行的灵活性之间
the binding force of budget

的矛盾
and the flexibility of budget implementation

预算法也规定一些活化的措施
the Budget Law also stipulates some activation measures

一
One

预备费
reserve fund

各级一般公共预算
general public budget at all levels

应当按照本级一般公共预算支出额的
reserve funds shall be set up according to 1-3%

百分之一至百分之三
of general public budget expenditure

设置预备费
at corresponding level

用于当年预算执行中的
for handling emergencies such as natural disasters

自然灾害等突发事件处理
in the implementation of the current year's budget

增加的支出及其他难以预见的支出
increased expenditure and other unforeseen expenditures

在预算执行中
in budget execution

由于发生自然灾害等突发事件
as a result of natural disasters and other emergencies

必须及时增加预算支出的
it is necessary to increase budget expenditure in time

应当先动支预备费
reserve funds should be paid in advance

预备费不足支出的
if reserve funds is not enough to cover expenditure

各级政府可以先安排支出
governments at all levels may arrange expenditures first

属于预算调整的
if it belongs to budget adjustment

列入预算调整方案
include it into the budget adjustment programme

各级预算预备费的动用方案
use plan of budget reserve funds at all levels

由本级
shall be put forward by the financial department

财政部门提出
of the government at the corresponding level

报本级政府
and reported to government at the corresponding level

决定
for decision

二
Two

预算周转金
budget revolving fund

在某一预算年度内
within a certain budget year

以月或季度为单位的预算收入
there is an imbalance between monthly or

与预算支出之间存在失衡现象
quarterly budget revenue and budget expenditure

当支出大于收入时
when expenditure is greater than revenue

会影响到预算执行
it will affect the budget implementation

因此
therefore

各级一般公共预算
the general public budgets at all levels

按照国务院的规定
in accordance with the provisions of the State Council

可以设置预算周转金
may set up budget revolving fund

用于本级政府
it is used by the government at the corresponding level

调剂预算年度内
in the budget year

季节性收支差额
to adjust the seasonal balance of revenue and expenditure

各级预算周转金
budget revolving fund at various levels

由本级政府财政部门
shall be managed by the financial departments of

管理
the governments at the corresponding levels

不得挪作他用
shall not be used for any other purpose

三
Three

科目调剂
branch adjustment

政府收支分类科目
classification of government revenue and expenditure

收入分为类
revenue can be classified as categories

款
types

项
items

目
branches

支出按其功能分类
according to their functions

类
expenditures can be classified into categories

款
types

项
items

按其经济性质分类
according to its economic nature

分为类
It can be classified into categories

款
types

各部门
various departments

各单位的预算支出
and various units’ budget expenditures

应当按照预算科目执行
shall be carried out according to the budgetary items

严格控制不同预算科目
strictly control the adjustment of budgetary funds

预算级次或者项目间的预算资金的调剂
of different budget items budget levels or projects

确需调剂使用的
really need to adjust and use

按照国务院财政部门的规定
it shall be handled in accordance with the provisions

办理
of the financial department of the State Council

四
Four

预算调整
budget adjustment

在预算执行中
in budget execution

出现下列情况之一的
in any of the following circumstances

应当进行预算调整
budget adjustments should be made

第一
First

需要增加或者减少预算总支出的
require to increase or decrease total budget expenditures

第二
Second

需要调入
need to be transferred into

预算稳定调节基金的
the budget stability adjustment fund

第三
Third

需要调减预算安排的
need to reduce the amount of

重点支出数额的
key expenditure in the budget arrangement

第四
Fourth

需要增加举借债务数额的
require to increase the amount of debt borrowed

各级政府
governments at all levels

对于必须进行的预算调整
for the budget adjustments that must be carried out

应当编制预算调整方案
shall prepare budget adjustment program

预算调整初步方案应当说明
the budget adjustment plan shall state

预算调整的理由
the reasons for the budget adjustment

项目和数额
items and amounts

预算调整方案应当送交
the budget adjustment plan shall be submitted to

本级人大
the Financial and Economic Commission of

财政经济委员会
the People's Congress at the corresponding level

人大有关
relevant special committees of

专门委员会
the National People's Congress

初步审查
will make a preliminary examination

或者
or

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

有关工作机构
will solicit opinions

征求意见
from the relevant working organs

预算调整方案提请
the budget adjustment plan shall be submitted to

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

或人大
or the National People's Congress

审查和批准
for examination and approval

经批准的预算调整方案
approved budget adjustment programme

各级政府应当严格执行
governments at all levels shall strictly implement

但是
but

在预算执行中
in budget execution

地方各级政府
local governments at all levels don’t require

因上级政府增加
due to the increase of governments with higher levels

不需要本级政府提供
the government at the corresponding level to provide

配套资金的专项转移支付
the special transfer payment of supporting funds

而引起的预算支出变化
the changes in budgetary expenditures caused

不属于预算调整
don’t belong to the budget adjustment

这个知识点就到这里
this is all about the knowledge point

再见
goodbye