Article 11 The budgetary revenues and expenditures take Renminbi yuan as the calculating unit.

第十一条预算收入和预算支出以人民币元为计算单位。

属类：法学专业-中国法律-预算法

Article 12 The National People’s Congress examines the central and local draft budgets and the reports on the implementation of the central and local budgets, approves the central budget and the report on the implementation of the central budget and alters or annuls inappropriate resolutions made by the Standing Committee of the National People’s Congress on budget and final accounts.

第十二条全国人民代表大会审查中央和地方预算草案及中央和地方预算执行情况的报告;批准中央预算和中央预算执行情况的报告;改变或者撤销全国人民代表大会常务委员会关于预算、决算的不适当的决议。

属类：法学专业-中国法律-预算法

The Standing Committee of the National People’s Congress supervises the implementation of the central and local budgets, examines and approves the adjustment plan for the central budget,

全国人民代表大会常务委员会监督中央和地方预算的执行;审查和批准中央预算的调整方案;

属类：法学专业-中国法律-预算法

examines and approves the final accounts of the Central Government, annuls administrative rules and regulations, decisions, or orders of the State Council on budget or final accounts which are found to be contravening the Constitution or laws,

审查和批准中央决算;撤销国务院制定的同宪法、法律相抵触的关于预算、决算的行政法规、决定和命令;

属类：法学专业-中国法律-预算法

and annuls local regulations or resolutions made by the people’s congresses or their standing committees of the provinces, autonomous regions or municipalities directly under the Central Government on budget or final accounts, which are found to be contravening the Constitution, laws or administrative rules and regulations.

撤销省、自治区、直辖市人民代表大会及其常务委员会制定的同宪法、法律和行政法规相抵触的关于预算、决算的地方性法规和决议。

属类：法学专业-中国法律-预算法

A local people’s congress at or above the county level shall examine the draft general budget at the corresponding level and the report on the implementation of the general budget,

县级以上地方各级人民代表大会审查本级总预算草案及本级总预算执行情况的报告;

属类：法学专业-中国法律-预算法

approve the budget and the report on its implementation at the corresponding level, alter or annuls inappropriate resolutions made by the standing committee of the people’s congress at the corresponding level on budget or final accounts,

批准本级预算和本级预算执行情况的报告;改变或者撤销本级人民代表大会常务委员会关于预算、决算的不适当的决议;

属类：法学专业-中国法律-预算法

and annuls inappropriate decisions and orders made by the government at the corresponding level on budget or final accounts.

撤销本级政府关于预算、决算的不适当的决定和命令。

属类：法学专业-中国法律-预算法

The standing committee of a local people’s congress at or above the county level shall supervise the implementation of the general budget at the corresponding level, examine and approve the adjustment plan for the budget at the corresponding level,

县级以上地方各级人民代表大会常务委员会监督本级总预算的执行;审查和批准本级预算的调整方案;

属类：法学专业-中国法律-预算法

examine and approve the final accounts of the government at the corresponding level (hereinafter referred to as the final accounts at the corresponding level),

审查和批准本级政府决算(以下简称本级决算);

属类：法学专业-中国法律-预算法