| 1. | Analysis and evaluation on budget implementation 预算执行效果分析与评价 |
| 2. | Expenses control on budget implementation 预算执行中的费用控制 |
| 3. | Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the state ' s construction projects 第二十三条审计机关对国家建设项目预算的执行情况和决算,进行审计监督。 |
| 4. | It is believed that , under the circumstance of comprehensive budgeting , it is necessary to carry on economic evaluation of budgeting implementation 摘要在全面预算管理方法迅速推广的背景下,对企业全面预算管理实施效果进行经济性评价很有必要。 |
| 5. | 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。 |
| 6. | The auditing agency shall provide information related to the auditing of the budget implementation of the previous year , and suggestions for enhancement of financial efficiency and reduction of non - economic expenditures 三审计机关应供给审核以前年度预算执行之有关资料,及财务上增进效能与减少不经济支出之建议。 |
| 7. | Article 69 a government at any level shall , at least twice within each budgetary year , make reports on the budget implementation to the people ' s congress at the corresponding level or its standing committee 第六十九条各级政府应当在每一预算年度内至少二次向本级人民代表大会或者其常务委员会作预算执行情况的报告。 |
| 8. | In the organization of budget management , it sets up the modern board of budget management which suits for the enterprises of our country . in the organization of budget implementation , it introduces the financial settlement center to the traditional responsibility centre 在预算管理组织方面,设立适合于我国企业的现代预算管理委员会;在预算执行组织方面,将财务结算中心引入到传统的责任中心。 |
| 9. | It is composed by two aspects : ( 1 ) the main body on management of budget management in enterprises ( budget management organization ) , ( 2 ) the main body on implementation of budget management in enterprises ( budget implementation organization ) 预算管理组织体系在预算管理活动中起主导作用,它由两个层面组成:企业预算管理的管理主体(预算管理组织) ,企业预算管理的执行主体(预算执行组织) 。 |
| 10. | Article 17 various departments shall compile the drafts of their own budgets and final accounts , organize and supervise the budget implementation by their own departments , and regularly report to the finance departments of the governments at the corresponding levels on their budget implementation 第十七条各部门编制本部门预算、决算草案;组织和监督本部门预算的执行;定期向本级政府财政部门报告预算的执行情况。 |