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第一条中央直辖河北、山西、平原、缓远、察哈尔五省及北京、天津两市(以下简称直辖省、市)人民政府对一九九○年度财政收支之管理,除依政务院“关于统一管理一九五○年度财政收支的决定”办理外,其具体实施,悉依本办法之规定。第二条直辖省、市年度概算之编造,本年度暂由省、市人民政府财政厅、局会商有关部门统一编造,经省、市人民政府委员会及人民代表会议通过后报由中央人民政府财政部核定,其年度预决算,应自县级(区级列入县预算内)编起,逐级汇总,报由省人民政府财政厅审核后汇编之。
Article 1 The administration of the people’s governments of Hebei, Shanxi, Pingyuan, Beiyuan, Chahar and Beijing and Tianjin municipalities directly under the Central Government directly under the Central Government of the People’s Republic of China (hereinafter referred to as the “municipality directly under the Central Government and the Municipality”) for fiscal year 1990 shall be governed by the State Council “On the unified management of the financial revenue and expenditure of 1950 fiscal year ” decision ", the specific implementation, informed by the provisions of this approach. Article 2 The preparation of the annual estimates of the provinces and municipalities directly under the Central Government and the municipal government of this Municipality shall be unifiedly made by the departments of finance of the provinces, municipalities and people’s governments and the departments concerned at the provincial level and municipal government and reported to the Central People’s Government after approval by the provincial and municipal people’s government commissions and people’s congresses Ministry approval, the annual budgetary final accounts should be compiled from the county level (district level included in the county budget), level by level summary, submitted to the Provincial People’s Government Finance Department for review after the compilation.