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中央企业财务预算管理暂行办法InterimMeasuresfortheManagementofFinancialBudgetsofCentralEnterprisesOrderoftheState-ownedAssetsSupervisionandAdministrationCommission(No.18)TheInterimMeasuresfortheManagementofFinancialBudgetsofCentralEnterprises,whichweredeliberatedandadoptedatthe49thmeetingofthedirectorsoftheState-ownedAssetsSupervisionandAdministrationCommission,areherebypromulgatedandshallcomeintoforceasofJune25,2007.LiRongrongDirectoroftheState-ownedAssetsSupervisionandAdministrationCommissionMay25,2007InterimMeasuresfortheManagementofFinancialBudgetsofCentralEnterprisesChapterIGeneralProvisionsArticle1ForthepurposesofstrengtheningthefinancialsupervisionovertheenterprisesforwhichtheState-ownedAssetsSupervisionandAdministrationCommission(hereinafterreferredtoastheSASAC)performsthedutiesofacapitalcontributor(hereinafterreferredtoas"enterprises"),regulatingthemanagementofthefinancialbudgetsoftheenterprises,theseMeasuresareformulatedinaccordancewiththeCompanyLawofthePeople'sRepublicofChina,theInterimRegulationontheSupervisionandAdministrationofState-ownedAssetsoftheEnterprises,aswellastherelevantfinancialaccountingrulesofthestate.Article2Thepreparation,report,utionandsupervisionoftheenterprises'annualfinancialbudgetsshallbegovernedbytheseMeasures.Article3Theterm"financialbudget"asmentionedintheseMeasuresreferstothereasonableforecast,measurement,financialcontrolandsupervisionoftheeconomicresourcesandbusinessoperationsofanenterprisewithinthebudgetaryyearcarriedoutbytheenterpriseonthebasisofforecastanddecision-makingandbycenteringaroundthestrategicplan.Theterm"financialbudgetreport"referstothedocumentswhichreflecttheforecastinformationabouttheoperationofcapital,businessoperationbenefits,cashflowandotherfinancialitemswithinthebudgetaryyearofanenterprise.Article4Anenterpriseshallsetforthrulesforthemanagementoffinancialbudgets,organizethepreparation,ution,supervisionandevaluationofitsinternalfinancialbudgets,improvetheworkingsystemforfinancialbudgetsandpromotethemanagementofbu