| 1. | No government at a lower level may use or intercept budgetary funds belonging to the government at a higher level
下级政府不得挤占或者截留属于上级政府预算的资金。 |
| 2. | Article 23 no government at a higher level may allocate , beyond its budget , any budgetary funds of the government at a lower level
第二十三条上级政府不得在预算之外调用下级政府预算的资金。 |
| 3. | However , the rural fiscal system ensures to make arrangements for the specific systems by the village and town governments and their superior governments
而农村财政体制是保障乡镇政府及上级政府生产或提供农村公共品的具体制度安排。 |
| 4. | In the dissertation , the function of the village and town governments and that of their superior governments are defined to produce or provide public products ( including the rural public products )
本文把乡镇政府及上级政府的职能界定为生产或提供公共品(包括农村公共品) 。 |
| 5. | The budget of a local government at any level includes revenues turned over by the governments at lower levels and revenues refunded or subsidies granted by the governments at higher levels
地方各级政府预算包括下级政府向上级政府上解的收入数额和上级政府对下级政府返还或者给予补助的数额。 |
| 6. | 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。 |
| 7. | Article 3 the statistics agency in charge at each level of the local government shall be directly supervised and directed by their superior bas unit and shall also perform their official duties under the instruction of their director in accordance with the law
第3条各级地方政府主办统计之机关应分别受其上级政府主计机关之直接监督与指导，并依法受所在政府长官之指挥。 |
| 8. | In case a decision is made in violation of the provisions of the preceding paragraph , the people ' s congress or the standing committee of the people ' s congress at the corresponding level or the governments at higher levels shall order a change or annulment of the decision
对违反前款规定作出的决定，本级人民代表大会、本级人民代表大会常务委员会或者上级政府应当责令其改变或者撤销。 |
| 9. | Therefore , party headquarters at all levels should study the decrees and directives issued by higher - level government bodies , especially those in strategic areas ( for example , the joint agency in our area ) , and in light of these decrees and directives , guide the work of the leading party members ' group in the government at that level
因此各级党部必须研究上级政府，特别是一个战略区的高级政府（如本区的联办）的法令指示，并根据这些法令指示去指导同级政府党团的工作。 |
| 10. | For the especial political regime in our nation avianizes the rural fiscal system of inward function , which induce phenomena as follows , during producing or providing public products as the deputy of rural residents ( mostly , peasantry ) , whose are the village and town governments and their superior governments ( from the clientage aspect ) . not only the substitutive costs from the village and town governments represent their revenue and expenditure , and that from superior governments transfer to it by the stimulant mode of them and their superior governments , but also the governments show the substitutive costs from their superior governments transferring as the form of the rural expenditure , which will increase their revenue and expenditure . it is village and town indebtedness of inherent mechanism
由于我国特殊的政治体制弱化了农村财政体制应有的功能，致使作为乡镇居民(主要为农民)代理人的乡镇政府及上级政府(从委托? ?代理关系的角度看)在生产或提供农村公共品时会产生以下现象：不仅乡镇政府产生的代理成本表现为乡镇支出，上级政府产生的代理成本会通过上级政府与乡镇政府激励相容的方式而层层转嫁给乡镇政府，而且乡镇政府有着将上级政府所转嫁的代理成本进一步以乡镇支出的形式表现出来的激励，从而加大了乡镇支出，这是乡镇负债产生的内在机理。 |
