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第一章总则第一条为了统一组织国家财政收支,健全国家金库制度,特制定本条例。第二条国家金库(以下简称国库)负责办理国家预算资金的收入和支出。在执行任务中,必须认真贯彻国家的方针、政策和财经制度,发挥国库的促进和监督作用。第三条中国人民银行具体经理国库。组织管理国库工作是人民银行的一项重要职责。第四条各级国库库款的支配权,按照国家财政体制的规定,分别属于同级财政机关。第五条各级人民政府应加强对同级国库的领导,监督所属部门、单位,不得超越国家规定的范围动用国库库款。
Chapter I General Provisions Article 1 These ordinances are formulated in order to unify the organization of state revenues and expenditures and improve the national treasuries system. Article 2 The National Treasury (hereinafter referred to as the treasury) is responsible for handling the income and expenditures of the state budget funds. In carrying out its tasks, we must conscientiously implement the state’s guidelines, policies and the financial and economic systems so as to give play to the role of the state treasury in promoting and supervising. Article 3 National Treasury of the People’s Bank of China. Organizing and managing treasury work is an important responsibility of the People’s Bank of China. Article 4 The dominance of the treasuries of the treasury at all levels shall, in accordance with the provisions of the state financial system, respectively belong to the financial organ at the same level. Article 5 People’s governments at all levels shall step up their leadership over the state treasury at the same level and supervise the departments and units under their control and shall not spend any treasury stock beyond the scope prescribed by the state.