| 1. | Article 19 a budget consists of budgetary revenues and budgetary expenditures
第十九条预算由预算收入和预算支出组成。 |
| 2. | Extra - budgetary revenue
预算外收入 |
| 3. | Article 11 the budgetary revenues and expenditures take renminbi yuan as the calculating unit
第十一条预算收入和预算支出以人民币元为计算单位。 |
| 4. | Article 56 changes in budgetary revenues and expenditures caused by funds returned or subsidies granted by governments at higher levels in the course of budget implementation shall not be regarded as budget adjustments
第五十六条在预算执行中，因上级政府返还或者给予补助而引起的预算收支变化，不属于预算调整。 |
| 5. | Audit institutions shall , according to law , supervise through auditing the authenticity , legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified in the preceding paragraph
审计机关对前款所列财政收支或者财务收支的真实、合法和效益，依法进行审计监督。 |
| 6. | Revenues which must be listed in the budget in accordance with relevant regulations , may not be concealed or incompletely listed , and the abnormal receipts in the previous year may not be taken as the basis for the compilation of the budgetary revenues
按照规定必须列入预算的收入，不得隐瞒、少列，也不得将上年的非正常收入作为编制预算收入的依据。 |
| 7. | The treasuries at various levels must , in accordance with the relevant provisions of the state , manage promptly and accurately the collection , allocation , withholding and turnover of the budgetary revenues , and the appropriation of the budgetary expenditures
各级国库必须按照国家有关规定，及时准确地办理预算收入的收纳、划分、留解和预算支出的拨付。 |
| 8. | Article 18 various units shall compile the drafts of their own budgets and final accounts , turn over budgetary revenues as prescribed by the state , manage the budgetary expenditures , and accept supervision of the relevant departments of the state
第十八条各单位编制本单位预算、决算草案；按照国家规定上缴预算收入，安排预算支出，并接受国家有关部门的监督。 |
| 9. | Article 50 departments or units shall strengthen the management of the budgetary revenues and expenditures , and may not intercept or draw on the budgetary revenues which ought to be turned over , nor may they treat any non - budgetary expenditures as budgetary expenditures
第五十条各部门、各单位应当加强对预算收入和支出的管理，不得截留或者动用应当上缴的预算收入，也不得将不应当在预算内支出的款项转为预算内支出。 |
