预算法总则（双语）

　　Chapter I General Provisions

　　Article 1 In accordance with the Constitution and for the purposes of strengthening the distribution and supervisory function of budget， improving the budget management of the State， intensifying the micro-scope regulation and control of the State， and ensuring the sound socio-economic development， this Law is enacted.

　　Article 2 The State shall establish budget at each level of the government， namely， at the five levels： the Central Government； the provinces， autonomous regions and municipalities directly under the Central Government； the cities divided into districts and autonomous prefectures； the counties， autonomous counties， cities not divided into districts， and municipal districts； the townships， nationality townships and towns. Townships， nationality townships and towns where conditions do not permit the establishment of budget， subject to the determination by the people's governments of the respective provinces， autonomous regions or municipalities directly under the Central Government， may temporarily not establish budget.

　　Article 3 Budget at various levels shall maintain a balance between revenues and expenditures.

　　Article 4 The budget of the Central Government （hereinafter referred to as the central budget） consists of the budgets of its different departments （including the units directly under them， similarly hereinafter）。 The central budget includes revenues turned over by the local governments to the Central Government and revenues refunded or subsidies granted by the Central Government to the local governments.

　　Article 5 The local budget consists of the general budgets of the provinces， autonomous regions and municipalities directly under the Central Government. A local general budget at any level consists of the budget of the government at the corresponding level （hereinafter referred to as budget at the corresponding level） and the totalized general budget at the next lower level. Where the next lower level has only the budget of the government at the corresponding level， the totalized general budget at the next lower level means the budget of the government at the corresponding level. In the absence of the budget at the next lower level， the general budget means the budget of the government at the corresponding level. The budget of a local government at any level consists of the budgets of the various departments at the corresponding level （including the units directly under them， similarly hereinafter）。 The budget of a local government at any level includes revenues turned over by the governments at lower levels and revenues refunded or subsidies granted by the governments at higher levels.

--------------------------------------------------------------------------------

　　第一章 总则

　　第一条 为了强化预算的分配和监督职能，健全国家对预算的管理，加强国家宏观调控，保障经济和社会的健康发展，根据宪法，制定本法。

　　第二条 国家实行一级政府一级预算，设立中央，省、自治区、直辖市、设区的市、自治州，县、自治县、不设区的市、市辖区，乡、民族乡、镇五级预算。 不具备设立预算条件的乡、民族乡、镇，经省、自治区、直辖市政府确定，可以暂不设立预算。

　　第三条 各级预算应当做到收支平衡。

 　　第四条 中央政府预算（以下简称中央预算）由中央各部门（含直属单位，下同）的预算组成。 中央预算包括地方向中央上解的收入数额和中央对地方返还或者给予补助的数额。

　　第五条 地方预算由各省、自治区、直辖市总预算组成。 地方各级总预算由本级政府预算（以下简称本级预算）和汇总的下一级总预算组成； 下一级只有本级预算的，下一级总预算即指下一级的本级预算。 没有下一级预算的，总预算即指本级预算。 地方各级政府预算由本级各部门（含直属单位，下同）的预算组成。 地方各级政府预算包括下级政府向上级政府上解的收入数额和上级政府对下级政府返还或者给予补助的数额。