财经四（Finance four）.docVIP

财经四（Finance four） 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. Two, the national budget (1) concepts 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 state budget - distribution, regulation and oversight functions 1. financial guarantee role; 2. regulating the role of; 3., reflecting the role of supervision. (three) classification of national budgets; Chinas state budget implementation at each level of the government budget, the establishment of the central, provincial, autonomous regions and municipalities directly under the central government, cities divided into districts and autonomous prefectures, counties, autonomous counties, cities not divided into districts, municipal districts, townships, nationality townships and towns 5 level budget. (four) the composition of the state budget; 1., the national budget is classified according to budget levels - the central budget and the local budget. (1) central budget It plays a dominant role in the national budget system. (2) local budgets - collectively referred to as the general budget of local governments at all levels, and budgets of local governments at various levels are composed of the budgets of the departments at the corresponding levels (including those directly under the units at the same level). 2. the state budget shall be classified according to the scope of revenue and expenditure management - Total Budget and departmental budget. Three, budget management functions and powers (1) the functions and powers of the peoples congresses at all levels The functions and powers of the peoples congresses at various levels have the right of examination, approval and alteration; The functions and powers of th