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1、中央企业财务预算管理暂行办法InterimMeasuresfortheManagementofFinancialBudgetsofCentralEnterprisesOrderoftheState-ownedAssetsSupervisionandAdministrationCommission（No.18） TheInterimMeasuresfortheManagementofFinancialBudgetsofCentralEnterprises,whichweredeliberatedan
2、dadoptedatthe49thmeetingofthedirectorsoftheState-ownedAssetsSupervisionandAdministrationCommission,areherebypromulgatedandshallcomeintoforceasofJune25,2007. LiRongrongDirectoroftheState-ownedAssetsSupervisionandAdministrationCommission May25,2007Inte
3、rimMeasuresfortheManagementofFinancialBudgetsofCentralEnterprises ChapterIGeneralProvisions Article1ForthepurposesofstrengtheningthefinancialsupervisionovertheenterprisesforwhichtheState-ownedAssetsSupervisionandAdministrationCommission（hereinafterre
4、ferredtoastheSASAC）performsthedutiesofacapitalcontributor（hereinafterreferredtoas"enterprises"）,regulatingthemanagementofthefinancialbudgetsoftheenterprises,theseMeasuresareformulatedinaccordancewiththeCompanyLawofthePeople'sRepublicofChina,theInterimR
5、egulationontheSupervisionandAdministrationofState-ownedAssetsoftheEnterprises,aswellastherelevantfinancialaccountingrulesofthestate. Article2Thepreparation,report,utionandsupervisionoftheenterprises'annualfinancialbudgetsshallbegovernedbytheseMeasures
6、. Article3Theterm"financialbudget"asmentionedintheseMeasuresreferstothereasonableforecast,measurement,financialcontrolandsupervisionoftheeconomicresourcesandbusinessoperationsofanenterprisewithinthebudgetaryyearcarriedoutbytheenterpriseonthebasisoffor
7、ecastanddecision-makingandbycenteringaroundthestrategicplan. Theterm"financialbudgetreport"referstothedocumentswhichreflecttheforecastinformationabouttheoperationofcapital,businessoperationbenefits,cashflowandotherfinancialitemswithinthebudgetaryyearo
8、fanenterprise. Article4Anenterpriseshallsetforthrulesforthemanagementoffinancialbudgets,organizethepreparation,ution,supervisionandevaluationofitsinternalfinancialbudgets,improvetheworkingsystemforfinancialbudgetsandpromotethemanagemen
