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第一条为加强财政资金拨付管理，保障资金使用安全，根据现行法规、制度有关规定，制定本办法。第二条本办法适用于各级财政部门管理的各项预算内和预算外资金。第三条财政资金的拨付管理包括：资金拨付管理机制的建立，资金账户的开立，依据预算编制资金使用计划的审批，资金?
Article 1 In order to strengthen the administration and appropriation of financial funds and safeguard the safe use of funds, these Measures are formulated in accordance with the relevant provisions of current laws and regulations and systems. Article 2 The present Measures shall apply to the various budgetary and extra-budgetary funds administered by the financial departments at all levels. Article 3 The appropriation and administration of financial funds include the establishment of the management mechanism for appropriation of funds, the opening of capital accounts, the examination and approval of plans for the use of funds according to the budget, and funds?