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国家预算是国家为保证实现政策、经济任务,统筹兼顾,全面安排,有计划按比例地筹措和分配财政资金的重要手段。我们社会主义国家的预算反映了党和国家重大的方针政策,从财力上保证这些方针、政策的实现。国家预算经国家权力机关批准后,是极其严肃并具有法令性的文件,也是贯彻执行党和国家的方针、政策,实现有计划按比例发展国民经济的必要条件。 部门预算是国家预算的组成部分和基础。各级财政部门根据国家有关财政制度和当地财力情况安排部门预算。各部门按照各自的业务特点,安排好年度预算计划,报经同级财政部门批准后执行。在执行过程中受同级财政部门的监督,确保预算资金的合理使用,以促进各项事业的正常发展。
The national budget is an important means for the state to ensure the realization of policies and economic tasks, to make overall plans and take all factors into consideration, to make overall plans, and to plan to allocate and allocate fiscal funds in proportion. The budgets of our socialist countries reflect the major principles and policies of the party and the country, and ensure the implementation of these policies and policies financially. After the state budget has been approved by the organs of state power, it is an extremely serious and statutory document. It is also a necessary condition for implementing the policies and policies of the Party and the country and realizing the plan to develop the national economy in proportion. The departmental budget is the component and foundation of the national budget. Financial departments at all levels arrange departmental budgets according to the state’s relevant fiscal systems and local financial resources. Each department arranges the annual budget plan according to their own business characteristics and reports it to the financial department at the same level for approval. In the course of implementation, it is under the supervision of the financial department at the same level to ensure the rational use of budget funds to promote the normal development of all undertakings.