财政预算是关于中央或者某一地方行政区域财政收入和支出活动的基本计划,是全面地、集中地反映政府收支运作过程和情况以至整个国家机构活动的窗口和途径。预算一般是按预算年度和政府级次编制、审批和执行的。其中,审批这一环节由各级人民代表大会行使职权。每年的人代会上,由政府向大会作上年度预算执行情况和本年度预算草案的报告,并提出本年度预算草案,代表审议、专门委员会或大会计划预算委员会审查后,大会作出决议,予以批准。审查批准预算报告及其草案, The fiscal budget is a basic plan for fiscal revenue and expenditure activities of the central or local administrative region and a window and route that comprehensively and centrally reflects the operation and conditions of the government revenue and expenditure as well as the activities of the entire state agencies. Budgets are generally prepared, approved and enforced on a budget year and a government level. Among them, the approval of this part of the people’s congresses at all levels to exercise their authority. Every year, on behalf of the people’s congress, the government shall make a resolution to the General Assembly for a resolution on approval of the budget implementation for the previous year and the report on the draft budget for the current year, and submit a draft budget for this year, a review for the special representatives, a special committee or the PBC. Review and approve the budget report and its draft,