·2013安徽会计从业资格《财经法规》辅导讲义15（2013. Anhui accounting qualification, financial laws and regulations, guidance notes 15）.docVIP

·2013安徽会计从业资格《财经法规》辅导讲义15（2013. Anhui accounting qualification, financial laws and regulations, guidance notes 15） The fourth chapter, financial laws and regulations Section 1 budget legal system I. The composition of the budget legal system The budget legal system is composed of the budget law and the budget law implementation regulations. (I) budget law The budget law is a general term for regulating the economic relations occurring in the process of raising, distributing, using and managing the budgetary funds. In the system of fiscal law in China, the budget law is the core law and the backbone law. (two) Regulations on the implementation of the budget law; Two, the national budget (1) the concept of the state budget; The national budget is the countrys pre tax settlement of revenues and expenditures during the fiscal year, including the central budget and the local budget. (two) the role of the national budget; 1. financial guarantee role; 2. regulating the role of; 3., reflecting the role of supervision. (three) classification of national budgets; 1. budget at the government level. 2., the national budget of our country is divided into five levels: (1) Central budget; (2) budget at the provincial level (province, autonomous region, municipality directly under the central government); (3) budget at prefectural level (District, city, autonomous prefecture); (4) budgets of counties and cities (counties, autonomous counties, cities without districts, districts of cities); (5) budget at township level (township, nationality, township, town). In addition to the central budget, the other four levels of budget are called local budgets. [example] according to the structure of our political power, we can divide our budget into (). A.6 B.3 C.4 D.5 The correct answer, D The answer of Chinas national budget analysis is divided into five levels, including: (1) the central budget; (2) at the provincial level (province, autonomous regions and municipalities directly under the