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财预[2016]143号2016年10月27日一、总则第一条为贯彻落实党的十八届三中全会关于建立全面规范、公开透明预算制度要求和党中央、国务院有关决策部署,进一步改进地方预决算公开工作,根据《中华人民共和国预算法》、《中华人民共和国政府信息公开条例》等法律法规规定,制定本规程。第二条本规程所称地方预决算,是指经地方各级人民代表大会或其常务委员会批准的预算、预算调整、决算、预算执行情况的报告及报表(以下简称政
[2016] No. 143 October 27, 2016 I. General Provisions Article 1 In order to implement the requirements of the Third Plenary Session of the 18th CPC Central Committee regarding the establishment of a comprehensive, standardized and open budget system and the decision-making arrangements of the Party Central Committee and the State Council, and further We will improve the openness of local budgetary accounts and formulate these rules in accordance with the laws and regulations of the Budget Law of the People’s Republic of China and the Regulations Governing the Disclosure of Government Information of the People’s Republic of China. Article 2 The local budgetary final accounts as mentioned in these rules refer to the reports and statements of the budget, budget adjustment, final accounts and budget execution approved by the people’s congresses at various levels at local levels or their standing committees (hereinafter referred to as the "