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Regulations of Shanxi Province on Budget Examination and Supervision
Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the Budget Law of the People's Republic of China, the Supervision Law of People's Republic of China (PRC) and the Standing Committees of People's Congresses at All Levels and other relevant laws and administrative regulations, in combination with the actual situation of this province, in order to strengthen budget examination and supervision, standardize budget behavior, strengthen budget constraints, enhance the effectiveness of supervision, and ensure healthy economic and social development. Article 2 These Regulations shall apply to the people's congresses at or above the county level in this province and their standing committees in examining and approving budgets, budget adjustments and final accounts, and supervising budget implementation. Article 3 Budget review and supervision shall adhere to the principles of implementation according to law, strengthening constraints, overall standardization, openness and transparency, highlighting key points and paying attention to actual results. Article 4 The people's congresses at or above the county level and their standing committees shall strengthen the full-scale examination and supervision of the budgets and final accounts of the people's governments at the corresponding levels, and strengthen the examination and supervision of financial policies, key expenditures and major investment projects, departmental budgets (including directly affiliated units, the same below), financial transfer payments, government debts, etc. Article 5 The people's congresses at or above the county level and their standing committees shall establish a system of contacting NPC deputies in budget examination and supervision, organize NPC deputies at the same level to participate in budget examination and supervision, listen to NPC deputies' opinions, and give full play to NPC deputies' main role in budget examination and supervision. Article 6 The relevant special committees of the provincial and district people's congresses shall conduct a preliminary examination of the preliminary plan of the draft budget at the corresponding level and the implementation of the budget of the previous year, the preliminary plan of the budget adjustment at the corresponding level and the draft final accounts at the corresponding level, and put forward preliminary examination opinions. Where a city divided into districts has not set up relevant special committees, the relevant working bodies of the Standing Committee of the people's congress at the corresponding level shall study and put forward opinions.

The Standing Committee of the county (city, district) people's Congress conducts a preliminary examination of the preliminary plan of the draft budget at the corresponding level and the implementation of the budget of the previous year, and puts forward preliminary examination opinions.

At the same time, if the relevant special committees of the People's Congress and the relevant working bodies of the Standing Committee are established, the relevant working bodies of the Standing Committee shall undertake the specific work of budget review and supervision. Article 7 When the relevant special committees of the people's congresses of provinces and cities divided into districts and the standing committees of the people's congresses of counties (cities, districts) conduct a preliminary examination or the relevant working bodies of the standing committees of people's congresses at or above the county level study and put forward opinions, they shall invite representatives of the people's congresses at the corresponding levels to participate, and listen to the opinions and suggestions of experts, scholars and representatives of interested parties as needed. The person in charge of the financial department and other relevant departments of the people's government at the corresponding level shall attend the meeting to explain the situation and answer questions. Article 8 When the audit department of the people's government at or above the county level studies and puts forward the key contents and key projects of the next year's audit supervision, it shall solicit the opinions and suggestions of the relevant special committees of the people's congress at the corresponding level and the relevant working bodies of the Standing Committee, and submit the official text of the annual budget implementation audit project plan to the relevant special committees of the people's congress at the corresponding level and the relevant working bodies of the Standing Committee. Article 9 The relevant working bodies of the Standing Committee of the people's congress at or above the county level may carry out the work of budget examination and supervision, and may set up an advisory expert group on budget examination and supervision, and introduce third-party institutions to provide services for budget examination and supervision. Article 10 The Standing Committee of the people's congress at or above the county level shall use modern information technology to carry out networked budget supervision, promote the construction of networked budget supervision system, realize networked and intelligent budget examination and supervision, and improve the efficiency of budget examination and supervision.

The relevant departments of the people's governments at or above the county level shall provide relevant data and cooperate with the Standing Committee of the people's congress at the corresponding level to do a good job in budget networking supervision. Chapter II Budget Examination and Approval Article 11 The Standing Committee of the people's congress at or above the county level shall establish a working mechanism to listen to opinions and suggestions before the budget examination. Before the budget review, the relevant working bodies of the Standing Committee held a forum to listen to the opinions and suggestions of other special committees and other working bodies of the Standing Committee, deputies to the people's congresses at the corresponding levels, and budget review supervision and consulting experts on key expenditures, major investment projects, and major expenditure policies, and give feedback to the financial department of the people's government at the corresponding level. Article 12 The relevant special committees of the people's congresses at or above the county level and the relevant working bodies of the standing committees may organize representatives and experts of the people's congresses at the corresponding levels to study the budget preparation at the corresponding levels.

The financial department of the people's government at or above the county level shall, in the process of budgeting, strengthen contact with the relevant working bodies of the Standing Committee of the people's congress at the corresponding level and the representatives of the people's congress at the corresponding level, and report the progress of budgeting in a timely manner. Article 13 The relevant departments of the people's governments at or above the county level shall, 30 days before the meeting of the people's congress at the corresponding level, report the preparation of the draft budget to the relevant special committees of the people's congress at the corresponding level and the relevant working bodies of the Standing Committee, and submit the draft general budget at the corresponding level and the preliminary plan of the draft budget at the corresponding level.

The preliminary plan and its report shall include the following contents:

(a) the main situation of implementing the major principles, policies and decision-making arrangements of the national and local national economic and social development;

(2) General public budget, government fund budget, state-owned capital operation budget and social insurance fund budget arrangement;

(three) the main basis for the preparation of the budget and related explanations;

(4) Draft departmental budget;

(five) the policy basis, standards, performance targets and implementation measures for the budget arrangement of key expenditures and major investment projects;

(6) Tax refund and transfer payment;

(VII) The issuance of government bonds, the use and repayment of funds, debt risks, etc. The main purposes of the debts borrowed in the previous year and this year, the debt repayment plan and long-term financial sustainability, etc. ;

(eight) other important information related to the budget.