chapter I general provisions article 1 these regulations are formulated in accordance with the supervision law of the people's Republic of China and the standing committees of people's congresses at various levels, the budget law of the people's Republic of China and other relevant laws and administrative regulations, in order to strengthen the examination and supervision of provincial budgets (hereinafter referred to as budgets), standardize budget behavior and promote economic and social development. Article 2 The Standing Committee of the Provincial People's Congress (hereinafter referred to as the Standing Committee) shall perform the duties of supervising the budget implementation, examining and approving the budget adjustment plan and the provincial final accounts (hereinafter referred to as the final accounts), and revoke the decisions and orders of the provincial people's government on inappropriate budgets and final accounts according to law. Article 3 The provincial people's government shall implement the budget laws and regulations; To implement the budget approved by the provincial people's Congress and the resolutions on the budget; Do budget first, then expenditure, and strictly follow the budget expenditure; Establish and improve the supervision and restriction mechanism and strengthen budget management.

the provincial people's government should establish and improve the public financial system according to the requirements of the development of socialist market economy. Article 4 The Financial and Economic Committee of the Provincial People's Congress (hereinafter referred to as the Financial and Economic Committee), under the leadership of the Provincial People's Congress and its Standing Committee, is responsible for the preliminary examination of the draft budget, budget adjustment plan and draft final accounts; To undertake the specific work of the provincial people's Congress and its Standing Committee in supervising the implementation of the budget.

the budget working Committee of the standing Committee of the provincial people's congress (hereinafter referred to as the budget working Committee) assists the financial and economic Committee in undertaking the specific work of the provincial people's congress and its standing Committee in examining the draft budget, budget adjustment plan, draft final accounts and supervising the implementation of the budget.

The Financial and Economic Committee and the Budget Working Committee can make inquiries to the relevant departments of the provincial people's government, consult the opinions of the representatives of the provincial people's congress, and hire experts to participate in the specific work of budget and final accounts review and supervision. Article 5 The Standing Committee may organize investigations on major issues or specific issues in the budget and final accounts, and make corresponding resolutions and decisions according to the investigation results. The provincial people's government and relevant departments, units and individuals shall assist and cooperate with the investigation, truthfully reflect the situation and provide necessary information.

deputies to the provincial people's congress and members of the standing Committee may, in accordance with legal procedures, ask questions or questions about the budget and final accounts, and the provincial people's government and its relevant departments shall give timely answers. Article 6 Citizens or organizations have the right to report and accuse acts that violate budgetary laws and regulations to relevant state organs, and no organization or individual may suppress or take revenge.

the relevant state organs should take seriously the reports and complaints made by citizens or organizations, put forward opinions on handling them, and keep the reports and complaints confidential. Chapter II Budget Examination and Approval Article 7 Budget preparation shall be carried out within the limits of revenues, with balance of payments and no deficit, in line with laws, regulations and national financial policies. The preparation of income budget should be compatible with the level of national economic development; The preparation of expenditure budget should be balanced, ensure key points, and implement the policy of thrift. Article 8 The budgets of provincial departments and units shall be compiled in accordance with the comprehensive budget, reflecting the total revenue and expenditure of the departments and units. Article 9 The provincial finance department shall report the main contents of the draft budget to the Financial and Economic Committee and the Budget Working Committee 31 days before the meeting of the provincial people's congress is held, and submit relevant materials according to the requirements of the Financial and Economic Committee.

the financial and economic Committee may select provincial departmental budgets for key review. Article 11 The Financial and Economic Committee shall conduct a preliminary review of the draft budget, focusing on the following contents:

(1) The guiding ideology, principles and principles of budget preparation, and the implementation of laws, regulations and national fiscal policies in budget arrangements;

(2) the balance of budget revenue and expenditure, and the situation that the scale of budget revenue and expenditure is compatible with national economic and social development;

(3) the authenticity and completeness of the budget revenue;

(4) Rationality of the budget expenditure structure, ensuring the situation of key expenditures such as agriculture, education, science and technology, culture, health and social security;

(5) the preparation of departmental budgets;

(6) setting of reserve funds;

(7) the feasibility of various measures to be taken to realize the budget;

(8) Other contents that need to be reviewed. Eleventh provincial departments should seriously study and deal with the preliminary examination opinions of the Financial and Economic Committee, and inform the Financial and Economic Committee of the adoption of the preliminary examination opinions in a timely manner. Article 12 when the provincial people's congress is in session, the provincial people's government will make a report on the draft budget to the congress and submit the following relevant materials:

(1) the basis for budgeting and relevant explanations;

(2) general budget statement;

(3) the budget statement of the fund;

(4) the provincial department budget table that needs to be reviewed;

(5) Other materials required for reviewing and approving the budget. Thirteenth provincial people's Congress shall examine and approve the budget in accordance with the relevant laws and the rules of procedure of the people's congress. Fourteenth provincial finance departments shall, within thirty days from the date of approval of the budget, approve the budget to the provincial departments.