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预备费是指在各级财政预算中不规定具体支出用途的当年后备基金,是为了预防和应付意外事件而在各级总预算中专门设置的基金。预备费划分为中央预备费和地方预备费。分别由中央和地方掌握使用。中央预备费的动用必须经国务院批准;地方预备费则经地方政府批准。预
Reserve funds refer to the reserve funds of the year that do not stipulate specific expenditure purposes in their budgets at all levels and are funds specially set up in the general budget at all levels for the purpose of preventing and responding to unexpected events. The reserve fee is divided into central reserve fee and local reserve fee. Respectively by the central and local master use. The use of the central reserve fee must be approved by the State Council; the local reserve fee is approved by the local government. Pre-