第一章總則第一條:本條例根據中國人民政治協商會議共同綱領第四十條之規定制定之。第二條:中央人民政府財政部(以下簡稱中央財政部)依照國家施政方針與建設計劃擬編下年度預算之指標數字,經中央人民政府政務院(以下簡稱政務院)批准者,稱概算。根據概算擬編之年度收支計劃,未經核定者,稱預算草案;經過核定程序者,稱預算。在核定預算範圍内,按月或按季編製之分配實施計劃,稱分配預算。按照年度預算執行最終結果所編造之全年度會計報告,稱决算。分 Chapter I General Provisions Article 1: These Regulations are formulated in accordance with the provisions of Article 40 of the Common Program of the Chinese People’s Political Consultative Conference. Article 2: The figures of the Ministry of Finance of the Central People’s Government (hereinafter referred to as the Central Ministry of Finance) in preparing the budget for the next fiscal year in accordance with the guidelines for state administration and the construction plan shall be estimated by the government department of the Central People’s Government (hereinafter referred to as the “State Council”) for approval. According to the proposed budget annual income and expenditure plan, without the approved person, said the draft budget; after the approval process, said the budget. Within the approved budget, on a monthly or quarterly basis, the distribution plan of implementation, said the allocation of budget. According to the annual budget to implement the final results of the annual accounting report prepared, said the final accounts. Minute