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第一章总则第一条为了加强乡镇财政的管理和监督,促进农村经济和各项事业的发展,根据有关法律、法规的规定,结合本省实际,制定本条例。第二条本条例适用于本省境内乡、民族乡、镇的财政管理和有关的单位及个人。第三条乡镇财政是国家最基层的一级财政,具有分配、调节和监督职能。第四条乡镇财政管理范围包括预算和预算外资金收支计划的编制、审批、执行、调整和监督。
Chapter I General Provisions Article 1 In order to strengthen the management and supervision of township financial affairs and promote the development of rural economy and various undertakings, these Regulations are formulated in accordance with the relevant laws and regulations and in the light of the actual conditions of their respective provinces. Article 2 These Regulations shall apply to the financial management of the townships, ethnic townships and townships in the province as well as the relevant entities and individuals. Article 3 Township finance is the first level of state finance at the country level, with functions of distribution, regulation and supervision. Article 4 The financial management of townships and towns shall include the preparation, examination, approval, execution, readjustment and supervision of the budget and extra-budgetary revenue and expenditure plans.