Cctv newsAccording to the website of the Ministry of Education, in order to thoroughly implement the Supreme Leader’s Socialism with Chinese characteristics Thought in the new era, implement the fundamental task of cultivating people by virtue, promote the reform of educational methods, guide the majority of primary and secondary schools to focus on the requirements of the new curriculum and the new educational reform, start experimental classes in full swing, consolidate the practical foundation of basic disciplines, improve the quality of scientific education, and cultivate students’ scientific thinking ability, scientific inquiry and practice ability, scientific attitude and social responsibility. The Department of Basic Education of the Ministry of Education commissioned the Education Technology and Resources Development Center of the Ministry of Education (Central Audio-visual Education Center) to organize the development and release of the Basic Catalogue of Experimental Teaching in Primary and Secondary Schools (2023 Edition) (hereinafter referred to as the Basic Catalogue).

　　The development of the Basic Catalogue is based on the current curriculum standards, with reference to the teaching equipment allocation standards and teaching materials of various disciplines, and sorts out the basic experiments and practical activities that should be carried out to construct the core concepts, core laws, core experimental literacy and skills of disciplines under the new curriculum concept, including primary school mathematics, science, information technology, junior high school mathematics, physics, chemistry, biology, geography, information technology, There are more than 900 experiments and practical activities in 16 subjects of high school mathematics, physics, chemistry, biology, geography, information technology and general technology, covering a variety of practical activities such as observation, measurement, inquiry, simulation, design, programming, production, planting, breeding, visiting, investigation, mapping and experiment.

　　Based on the current situation, development needs and typical problems of experimental teaching in primary and secondary schools, the Basic Catalogue takes into account the practical needs of meeting regional differences, the integration of learning segments, the characteristics of disciplines and the diversification of teaching, and strives to highlight the basic, typical, systematic and educational nature. From a basic point of view, the Basic Catalogue takes the theme of curriculum standards as a clue, sorts out the basic experiments and practical contents that should be carried out in various disciplines, and defines the experimental activities that should be started and started, so as to ensure that students can fully experience the practical learning experience of exploring nature, acquiring scientific knowledge, cultivating scientific thinking and solving scientific and engineering problems. Typically, the Basic Catalogue fully considers the characteristics of disciplines and practice types. Based on the standardized scientific research paradigm, engineering technology design and implementation process, it refines the typical scientific inquiry and practice activities of natural sciences and the general processes and methods of practical teaching of technical disciplines, and promotes the cultivation of basic experimental skills such as individual skills and skills to the cultivation of high-level practical literacy such as model construction, reasoning, analysis and synthesis, innovative thinking, and promotes the activity and curriculum of practical teaching, and strives to cultivate students’ complex problem solving. From a systematic point of view, the Basic Catalogue follows the demand of advanced training of practical ability, systematically selects and refines suitable practical activities in each study section, reduces repeated and fragmented experimental projects between study sections and disciplines, promotes the integrated development of practice between disciplines and study sections, and provides effective methods and approaches for interdisciplinary learning and project-based learning. From the perspective of educating people, the Basic Catalogue insists on five educations, with moral education first.Fully adopt the forms of investigation and study, exhibition and exchange, map drawing, poster making, emergency drills, simulated first aid and other activities, and integrate major educational themes such as China’s advanced science and technology culture, national security, economic strategy, life safety and health into the practical teaching of science and technology, so as to lay a solid literacy foundation for cultivating students into socialist builders and successors with ideals, skills and responsibilities.

　　Making good use of the Basic Catalogue is of great significance to the implementation of the "double reduction", the addition of science education and the cultivation of compound innovative talents. We should make a good experimental teaching plan according to the Basic Catalogue, take the basic experimental course as an important teaching content, start experimental courses and practical activities well, pay attention to deepening the reform of teaching methods according to the Basic Catalogue, incorporate experimental and inquiry practical teaching as an important part of the science and technology curriculum system into the basic norms of subject teaching, carefully design practical teaching contents such as experiments according to the teaching requirements of different classes, and strengthen learning by doing, using and creating middle schools, reflecting practicality and innovation. Based on the experimental contents of the Basic Catalogue, we should strengthen the construction of laboratories in primary and secondary schools, support the exploration and construction of diverse practical spaces such as functional classrooms, comprehensive laboratories, innovative laboratories and educational maker spaces, do a good job in the allocation of teaching equipment in various disciplines, and ensure the experimental teaching conditions. It is necessary to refer to the Basic Catalogue to strengthen the evaluation and investigation of experimental teaching, incorporate the opening of experimental courses in schools into teaching visual guidance and daily supervision, carry out monitoring of the compliance rate and utilization rate of teaching equipment, and continuously improve the experimental ability and practical innovation ability of teachers and students.

Metal materials play an important role in the evolution of chip technology. In the process of shrinking the size of advanced processes, precious metals and their alloy materials play a key role in realizing small line width, low resistivity and high adhesion. After entering the 21st century, about 40 elements have been added to chip materials, of which about 90% are precious metals and transition metals.

Precious metal is one of the drivers of advanced chip technology. Intel has recently introduced antimony and ruthenium as metal contacts, which makes the capacitance smaller and breaks through the limitation of silicon. Previously, Intel took the lead in introducing cobalt materials into some interconnection layers of 10nm process nodes, which improved the electron mobility by 5-10 times and reduced the path resistance by 2 times.

Intel is not alone in the exploration of interconnected materials. Applied material is one of the first semiconductor technology manufacturers to use cobalt as wire material to replace traditional copper and tungsten. Grofonder also used cobalt instead of tungsten in the 7nm process. At present, Samsung and TSMC are also actively developing new interconnection materials. It is expected that in the near future, a new generation of interconnection materials, such as cobalt alloy, ruthenium and rhodium, will be on the scene, building a bridge for advanced process chips.

How to connect the roads in "Chip City"

"If a chip is compared to a city, then the transistor is its core area, which is responsible for the operation of information, and the interconnection layer is equivalent to the road of the city responsible for the traffic between information and the outside world." In an interview with the reporter of China Electronic News, Dr. Sheng Haifeng, a senior engineer of Magnesium Light, made such a vivid metaphor.

Sheng Haifeng believes that under Moore’s Law, when the transistors in the core area are getting smaller and denser, the road will become narrower and denser. When the density of the core area reaches a certain level, the transportation capacity of the road, that is, the RC delay of the interconnection layer, becomes the bottleneck of the speed improvement and power consumption reduction of the whole chip. In this case, the metal material of the interconnection layer needs to be upgraded to speed up the "road" of the transistor core area.

The continuation of Moore’s law is closely related to the evolution of interconnected materials. As the technical director, Chen Wang, a researcher from Tsinghua University, has worked for Intel and Fanlin Semiconductor, a chip equipment manufacturer, and has conducted in-depth research on high-end chip materials and advanced chip manufacturing and architecture. Chen Wang explained to the reporter of "China Electronic News" that the interconnection material is actually the wire for the interconnection and transmission of electrical signals between the front-end transistor layer and the back-end external circuit layer.

The enhancement of quantum effect is a big challenge for interconnected materials. Chen Wang told reporters that at present, the transistor has entered the sub-10nm scale in several geometric dimensions, and the quantum effect of materials has begun to be significant. If the transistor continues to be miniaturized, it will meet the challenges of materials, processes and device structures. As the core of connecting the front-end transistor layer and the outermost package ball layer, the miniaturization of interconnection materials at the middle and back ends is also facing the challenge of enhancing quantum effect.

Copper and "Damascus Process"

In the 1990s, the semiconductor manufacturing process entered the era of 0.18 micron, and the aluminum interconnection technology in the latter part met with a huge bottleneck. To this end, major semiconductor manufacturing companies in the world are looking for metals that can replace aluminum. Because copper is not expensive, has good conductivity and is easy to deposit, everyone thinks of copper in unison. However, because copper can’t be dry etched, the back-end interconnection problem can’t be solved for a long time.

In search of inspiration, an IBM engineer came to Damascus, which is known as the "garden on earth". By chance, he saw a craftsman who was engaged in metal inlaying in a remote corner.

When observing the craftsman’s mosaic technology, engineers keep seeing such scenes in their minds: carving is similar to etching, and mosaic is similar to deposition. He suddenly realized that copper can be deposited although it cannot be etched. Similar to Damascus process, engineers can etch the pattern film for metal wires on the dielectric layer first, and then fill the metal to realize multi-layer metal interconnection without etching the metal layer. In this way, the engineer successfully solved the technical problem of copper interconnection, and named this process Damascus process.

The times are progressing and the line width is shrinking. In 2018, companies such as Applied Materials used cobalt as wire material to replace traditional copper and tungsten wires in some areas.

Talking about the intergenerational changes of aluminum, copper and cobalt wires, Sheng Haifeng told reporters that copper replaces aluminum because it has better conductivity and can reduce the resistance in RC delay. In many logic chips, copper completely replaces aluminum, that is, all interconnection layers are upgraded to copper. But the substitution of cobalt for copper is different. Cobalt only has the advantage of conductivity to copper when the interconnect layer is very narrow, so cobalt only replaces copper in metal 0 layer (M0) and metal 1 layer (M1), and copper will continue to be used in other interconnect layers.

From cobalt to ruthenium and rhodium

Intel took the lead in introducing cobalt materials into some interconnection layers of 10nm process nodes, which improved the electron mobility by 5-10 times and reduced the path resistance by 2 times. The application material is one of the first semiconductor manufacturers to use cobalt as wire material to replace traditional copper and tungsten. Grofonder also used cobalt instead of tungsten in the 7nm fabrication process.

How to keep the resistivity at a low level at the scale of 20nm or even less is the core of the research and development of interconnection materials. Chen Wang said that although the introduction of cobalt has brought many problems in yield and reliability, it is a big leap in the field of interconnection materials, breaking through the existing copper material system and improving the overall performance of 10nm chips.

More importantly, the introduction of cobalt makes a good technical reserve for the later smaller node technology, and it is expected that the performance of the node will be improved more significantly after 7nm.

Interconnection materials are evolving towards ultra-thin, low resistivity, no barrier layer and low delay. At present, Samsung and TSMC are actively developing new interconnection materials. Chen Wang said that in the near future, a new generation of interconnection materials such as cobalt alloy, ruthenium and rhodium are also expected to appear.

At the same time, interconnection lines without diffusion barrier, even embedded interconnection rails under the transistor layer, are also the direction to solve the challenge of interconnection materials.

Introducing new metal materials to help advanced process

Precious metal materials play an important role in the evolution of chip technology. Chi Xiannian, an expert in semiconductor industry, told the reporter of China Electronic News that semiconductor chips are developing towards the trend of small size, high speed and low power consumption, which requires low contact resistance of contact points, good thermal stability and adhesion in a wide temperature range, and higher requirements are also put forward for lateral uniformity and thin diffusion layer.

Therefore, precious metals and their alloy materials play a key role in realizing small line width, low resistivity, high adhesion and low contact resistance in the process of shrinking the size of advanced processes.

In the process of continuous improvement of chip technology, the main challenge faced by transistors is to suppress short channel effect. Sheng Haifeng said that at this stage, the FinFET process is extended to 3nm at most. GAAFET technology is the main direction at nodes below 3nm. GAAFET mainly uses traditional materials, and the biggest challenge is process precision control.

Facing this challenge, the introduction of new metal materials is more critical. Sheng Haifeng told reporters that Samsung used lanthanum doping to improve Vt (threshold voltage). For the interconnect layer, the introduction of new materials is not only the interconnect layer metal cobalt, but also the barrier layer between the interconnect layer metal and the interconnect layer insulation layer. The function of barrier layer is to bond interconnect metal and insulating layer, and to improve the reliability of electron migration of interconnect layer. Tantalum and ruthenium are new elements that have been used and are being explored in the barrier layer.

At present, the horn of the global 2nm chip process war has sounded. In 2011, FinFET technology was introduced into 22nm node to replace planar transistor; New processes such as GAA and CFET are expected to be gradually introduced around the 3nm node.

These processes will involve a lot of material problems such as doping control and strain control. Chen Wang told reporters that at the sub-1nm node, the challenges of related materials become more and more prominent, and the quantum effect of materials will play a significant role. At that time, the quantum effect control of silicon-based materials, the atomic processing of materials and the single electron fluctuation of devices will profoundly challenge the existing material system and manufacturing technology. It is imperative to introduce new material systems, such as layered semiconductors, new principle devices and new processing technologies.

"It is reported that two-dimensional semiconductor materials are expected to help break through the advanced process of 2 nanometers due to their small size." Wan Qing, a professor at the School of Electronic Science and Engineering of Nanjing University, told the reporter of China Electronic News.

90% of the newly added chip materials are metal.

Precious metals have excellent electrical conductivity, stability and thermal conductivity, and are the key core materials in the semiconductor industry. After entering the 21st century, about 40 elements have been added to the chip materials, of which about 90% are precious metals and transition metals, which shows the importance of the application of metal materials in the chip field.

Metal materials used in the field of chip manufacturing have a higher "threshold". Chi Xiannian told reporters that the contact resistance and nano-scale adhesion should be considered in chip-level metal materials, so metals such as copper and cobalt can only be used in chip manufacturing after they are made into high-purity targets or alloy targets. At present, Hershey in Germany, Honeywell International Co., Ltd. in the United States and Tocao Co., Ltd. in Japan mainly produce chip-level copper and cobalt.

Affected by the situation in Russia and Ukraine, palladium has become one of the hottest precious metals at present. Russia’s palladium production accounts for about 40% of the global total, and palladium exports account for 35%. Palladium can be used in semiconductor components such as sensors and is also one of the important raw materials for chip packaging.

He Jinjiang, deputy general manager of Youyan Yijin New Materials Co., Ltd. told the reporter of China Electronic News that palladium and silver palladium alloy are important materials for preparing MLCC capacitors and resonators; In the packaging process of semiconductor, palladium alloy and palladium-plated wire are mainly used as wire bonding for electronic packaging instead of gold wire; In addition, palladium can be used as palladium alloy solder for precise connection of components. Based on the characteristics of palladium, new materials and applications are also being developed.

Precious metal materials have four main applications in the field of chips. Chen Wang told the reporter of China Electronic News that the first is the interconnected materials. For example, early aluminum to copper, to Al-Cu alloy and tungsten, and the latest cobalt and ruthenium under research.

The second is the metal gate material. Since Intel introduced the high dielectric-metal-gate transistor structure at the 45nm node in 2007, materials such as tantalum, tantalum nitride, titanium nitride and TiAlN have been widely used, and metal silicide contact has also undergone an evolution from titanium, cobalt and nickel to metal silicide system.

The third is metal barrier adhesion layer materials, such as titanium/titanium nitride, tantalum/tantalum nitride and other barrier adhesion layer materials commonly used in chip manufacturing and advanced packaging.

The fourth is metal materials for back-end packaging, including traditional lead-based alloys and lead-free antimony, tin, silver and indium-based alloys. In addition, the later substrate interconnection also involves a large number of precious metal materials. Among them, the nano-bottom interconnection metal, metal gate material and barrier adhesion layer material at the front end of the chip are all the frontiers of metal material research and development. Therefore, how to maintain the characteristics of high conductivity, low electromigration, uniform crystallinity, high thermal diffusivity and process integration at small scale has become the research focus of chip metal materials and the material bottleneck of the next generation of high-performance chips.

Metal price increases have little impact on chips.

Important precious metals in integrated circuits mainly include gold, silver and platinum. At present, the changes in the situation in Russia and Ukraine have had an impact on the global supply of non-ferrous metals and precious metals such as aluminum, nickel, palladium and platinum, which has led to an increase in the prices of related products and frequent fluctuations in the precious metals market. As the whole semiconductor industry chain is closed to some extent, the supply chain problem of the whole industry chain has been highlighted by the impact of COVID-19 epidemic in the early stage. Many people in the industry are worried that the fluctuation of the precious metal market is likely to further disturb the stability of the supply chain of the chip industry chain.

Precious metal is one of the important semiconductor materials, and its price fluctuation will have a certain impact on the cost of chip manufacturing. Chi Xiannian told the reporter of China Electronic News that with the fluctuation of precious metal prices, the cost of chip manufacturing will also change. For example, in the case of unstable precious metal supply chain, the purchase price of precious metals will rise accordingly, which will lead to a simultaneous increase in the price of finished chips.

However, due to the small proportion of precious metals used in chips and the small actual demand, Wan Qing believes that the fluctuation of precious metal prices has little impact on the chip industry.

Take palladium as an example. The increase in palladium price will lead to an increase in the cost of the semiconductor industry, but considering the small demand for palladium for a single semiconductor product, the increase in palladium price has little impact on enterprises with high raw material inventory water level. In addition, precious metals such as palladium can be replaced by other precious metals, so it is unlikely to face such a serious problem as supply failure.

In Chen Wang’s view, the impact of precious metal market fluctuation on the semiconductor industry chain needs to be viewed from both short-term and long-term perspectives. Chen Wang told reporters that the overall cost of the chip lies in the manufacturing cost, which mainly comes from the process cost. Precious metals are indispensable in chip manufacturing. If the international unstable factors are increasing, the shortage of a certain key metal material will continue to impact the chip price in the short term. However, due to the relatively low proportion of precious metals in the overall material consumption and cost of the chip industry, the fluctuation of precious metal prices has limited impact on the chip industry chain in the short term.

In the long run, the post-epidemic era and the continuous changes in the situation in Russia and Ukraine may bring some potential unstable factors. Chen Wang believes that the chip’s long supply chain characteristics also determine its own vulnerability. Unstable factors caused by the complex international situation may further test the chip-related industrial chain, such as affecting the layout and integration of materials, equipment and design industrial chains in the chip industry, and adversely affecting the layout and breakthrough of overall industrial optimization.

The superposition of various factors, such as the COVID-19 epidemic, makes the semiconductor supply chain in a relatively unstable state as a whole. Sheng Haifeng told the China Electronic News that the situation in Russia and Ukraine will definitely have an impact on the semiconductor supply chain, but this impact may not be limited to precious metals. For example, Ukraine is the main supplier of neon, and the complicated changes in the situation in Russia and Ukraine may affect the supply of neon. (Reporter Zhang Yiyi)

A group of spy photos of SAIC Audi A5L were circulated on the Internet. The new car is positioned as Audi’s brand-new A5 domestic long-wheelbase model, adopting the Sportback coupe shape consistent with the global models, and retaining classic elements such as sliding back shape and frameless door design. While inheriting the classic design of Audi A5, the new Audi A5L has also lengthened its body and wheelbase based on the needs of users in China. It is reported that it will also be equipped with Huawei’s intelligent driving assistance system, making it the first Audi domestic main vehicle.

(Above: spy photos of SAIC Audi A5L)

SAIC Motor Corporation Limitedbrand-newAudi A5L spy photos exposureLight: Retain the classic A5 design and highlight the sports aesthetics.

Judging from the spy photos exposed, SAIC Audi A5L continues the iconic elements of the Audi family in design, and the overall lines are smooth and full of tension, highlighting sports aesthetics. The extended wheelbase does not destroy the original elegant proportion, but makes the body more slender and atmospheric, taking into account the rear seat space. With the unique multi-section wavy waistline, slender roof arc and frameless door design of the model, it shows a ready-made sports posture.

Compared with the spy photos of FAW-Audi A5L circulated on the Internet before, FAW-Audi A5L will continue to focus on the traditional sedan car market to satisfy those consumers who prefer traditional car styling and framed door design. SAIC Audi A5L, on the other hand, pays more attention to attracting consumers who pursue sports style and younger design. This positioning difference helps A5L of "North-South Audi" to better cover different markets and user needs.

(Above: spy photos of SAIC Audi A5L)

In terms of interior design, SAIC Audi A5L also maintains a high degree of consistency with the overseas A5 family. The cockpit area uses ultra-thin OLED technology to display the main driving instrument and MMI’s curved large screen, and the whole system comes standard with the auxiliary driving screen, which not only enhances the sense of technology in the car, but also brings drivers a more convenient and comfortable operating experience.

(Above: Overseas version of the new Audi A5)

SAIC Motor Corporation Limitedbrand-newAudi A5L spy photos exposureLight: based onPPC platformforge,electrificationandintelligentizeFully upgrade

SAIC Audi A5L will be built on the new PPC(Premium Platform Combustion) platform, which will be greatly upgraded in electrification and intelligence. In addition, it is worth mentioning that SAIC Audi A5L will be equipped with a 2.0T+48V hybrid system, which is expected to bring a better driving experience.

Another highlight of SAIC Audi A5L is that it will be equipped with Huawei Gankun intelligent driving system, which will significantly improve the intelligent driving ability of vehicles, not only help Audi to become an industry leader in the field of intelligent driving, but also fill the gap in the market of intelligent luxury B-class fuel vehicles. Recently, it was reported that SAIC Audi A5L is expected to be listed in early 2025.

(Above: spy photos of SAIC Audi A5L)

With the launch of the new Audi A5L, SAIC Audi’s product lineup will be more diversified, and at the same time, it will be able to further expand the B-class market and enhance brand influence and market performance. With the original design, brand-new platform, electronic system and intelligent driving upgrade, we also have reason to believe that SAIC Audi A5L may become a dark horse in the domestic coupe market and run out of a new world.

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The first model of Star Era, Star Era ES, was officially launched on December 20 last year, but after more than three months, the monthly sales of this car has always remained at the level of three digits. The statement of high emotional intelligence is called stable play, and the statement of low emotional intelligence is called sales downturn.

This kind of opening performance, everything is expected. As a high-end new energy sequence brand of Star Road, Star Era has not shown the breakthrough that the new brand should have. Although there are no obvious shortcomings in products, it is still very difficult for consumers to accept this brand-new brand willingly.

The car is a good car, and it takes courage to do it.

For most people, Star Age is a very strange brand. Even if the prefix "Star Way" is added, it may not add color to the brand. You know, the reputation of Star Way Automobile is not very loud, and the brand’s recent market performance is also declining, and its sales volume has dropped significantly. If Chery, the "big backer", is moved out, everyone will know it instead.

Compared with the behavior style of the major new car-making forces, Xingji always maintains the conservative attitude of traditional car companies, neither making brand promotion in a big way, nor making too many gimmicks on the new technology equipped on Xingji ES, which is simply a clean stream in the industry. Chery and Xingtu’s "science man" personality seems to have been inherited.

However, in the increasingly competitive domestic automobile market, new products are constantly emerging, and too low-key is often a disadvantage. It is commendable to bury one’s head in making products seriously, but good products lack good publicity means, can not be recognized by consumers, and ultimately it is difficult to obtain good market performance.

In fact, there is no obvious short board in the car of Xingyuan ES. Its shape can also keep up with the trend, not only equipped with interactive lights and electric tail fins, but also with a body with a drag coefficient as low as 0.205Cd. Of course, there are many intelligent configurations, such as Lion AI model voice assistant, lidar, intelligent driver assistance system, etc., which also keep pace with the times.

Compared with the traditional mechanical field, Xingyue ES is not backward. In addition to using all-aluminum chassis and integrated die-casting technology, it is also equipped with IAS intelligent air suspension and CDC electromagnetic damping system, with high specifications. In addition, it is also equipped with an 800V high-voltage platform. The version with the highest endurance can reach 905km under CLTC working conditions, and the most powerful version adopts the front and rear dual-motor four-wheel drive layout. The comprehensive maximum horsepower of the system can reach 480 horsepower, even the most entry-level model has 252 horsepower.

If we put aside the brand factor, the price of Star Age ES is 19.88-33.99 million yuan, which is actually completely reasonable. Unfortunately, Star Age does not have such brand appeal. From the consumer’s point of view, not everyone has the courage to buy a "high-end version" Chery at this price.

The market performance of the next model is not optimistic.

Although the market performance of Star Age ES is not ideal, the follow-up products should come. The next product of Xingjiyuan will be an SUV model-Xingjiyuan ET, which will be pre-sold on April 15th. Compared with cars, consumers may have a higher acceptance of SUVs.

From the product point of view, Star Era ET is still a high-end positioning model, and its configuration is expected to be equivalent to or even better than Star Era ES. With the larger body size, Star Era ET will probably be higher.

However, the problem of low popularity of Star Age ES will probably reappear in Star Age ET. After all, brand building is not an overnight thing, and it needs to grasp the consumer psychology of users and more innovative and breakthrough marketing skills. It is not easy for Star Age, which has the background of traditional car companies, to let go of the burden of traditional ideas.

Auto Network Review:At present, the market prospect of Star Era ET is still worrying. To develop better, it is not enough to make products well, but also to learn marketing and brand service from the new forces of making cars. In this way, Xingyu has a chance to get rid of the decline.

　　BEIJING, April 14 (Xinhua) According to Korean Central News Agency, on the 13th, North Korea conducted the first test of a new intercontinental ballistic missile "Mars Gun -18". Kim Jong-un, General Secretary of the Workers’ Party of Korea and State Councilor, gave guidance at the scene.

　　Image source: Korean Central News Agency

　　According to reports, the purpose of the test firing is to confirm the performance of the high-power solid multi-stage engine, the stage separation technology and the reliability of various functional control systems, and to evaluate the military utility of the new strategic weapon system.

　　According to the report, the first stage was set as the standard ballistic flight mode, and the second and third stages were set as the high angle mode, and the maximum speed of the missile was limited by the delayed separation start mode to verify the technical characteristics of each system of the weapon system.

　　Image source: Korean Central News Agency

　　Kim Jong-un observed the preparation process before the launch at the test site and learned about the new weapon system.

　　After the test preparation was completed, Kim Jong-un approved the test of a new type of strategic weapon, and General Zhang Changhe issued a launch order to the Second Red Flag Company of the Missile General Administration, which was responsible for the test.

　　According to reports, the separated first and second stages landed safely at sea 10 kilometers before Hudao Peninsula in Jinye County, South Hamgyong Province and 335 kilometers east of Yulang County, North Hamgyong Province. Through the test firing, all parameters of the new strategic weapon system correctly meet the design requirements.

　　According to the long-term plan of national nuclear force construction, the strategic armed forces of the Republic will equip and use the "Mars Gun -18" new intercontinental ballistic missile weapon system. As the strongest core main means to defend the Democratic People’s Republic of Korea, contain aggression and safeguard national security, it will undertake its own major mission and task.

　　Image source: Korean Central News Agency

　　Kim Jong-un expressed satisfaction with the test firing, and said that the test firing once again clearly confirmed the potential and reality of North Korea’s national defense technical force, and strongly demonstrated its firm determination and practical ability to achieve the goal of strengthening the armed forces.

　　Kim Jong-un said that in view of the deteriorating security environment on the Korean Peninsula and future military threats, it is the consistent position of North Korea to continue to accelerate the development of more advanced and powerful weapon systems. He pointed out that the development of the "Mars Gun -18" new intercontinental ballistic missile will greatly reorganize the components of North Korea’s strategic containment, rapidly enhance the effectiveness of the nuclear counterattack situation, and change the practicality of offensive military strategy.

　　Image source: Korean Central News Agency

　　Kim Jong-un said that it is the absolute mission and duty of the DPRK’s national defense scientific forces to support the DPRK’s policy of "making nuclear weapons with nuclear weapons" and "answering confrontation with confrontation" with practical achievements in strengthening and developing self-defense capabilities, and put forward a major strategic task to further vigorously promote the process of strengthening the DPRK’s nuclear strategic armed forces.

　　Kim Jong-un emphasized that "hostile forces endanger the environment of the Korean Peninsula with stubborn aggressive policies and threatening military moves, and hinder the peaceful life of the Korean people and the struggle for socialist construction. Our party and the government of the Republic will let the enemy experience a more clear security crisis and always take deadly offensive countermeasures until they give up their futile thinking and moves."

Apple just released the iOS 7.0.4/6.1.5 update. Now, all the downloads of iOS 7.0.4 and iOS 6.1.5 system packages are ready for everyone.

This update has just been introduced, mainly for the correction of Facetime call failure, and it is also said that the in-app purchase mechanism has been improved at the same time.

If you don’t want to upgrade through OTA, or want to download it for other use, find a version that suits you and start downloading it. Well, don’t say that you just want to collect it to fill your 6TB new hard disk.

Apple iOS 7.0.4 system download address:

iPhone 4 (GSM) (iPhone3,1) ：http://appldnld.apple.com/iOS7/031-1831.20131114.P3wE4/iPhone3,1_7.0.4_11B554a_Restore.ipsw

iPhone 4 (GSM) (iPhone3,2)：http://appldnld.apple.com/iOS7/031-1748.20131114.P3wE4/iPhone3,2_7.0.4_11B554a_Restore.ipsw

iPhone 4 (CDMA) (iPhone3,3)：http://appldnld.apple.com/iOS7/031-1864.20131114.P3wE4/iPhone3,3_7.0.4_11B554a_Restore.ipsw

iPhone 5 (GSM) (iPhone5,1) ：http://appldnld.apple.com/iOS7/031-1700.20131114.P3wE4/iPhone5,1_7.0.4_11B554a_Restore.ipsw

iPhone 5 (CDMA) (iPhone5,2) ：http://appldnld.apple.com/iOS7/031-1790.20131114.P3wE4/iPhone5,2_7.0.4_11B554a_Restore.ipsw

iPhone 5C (iPhone5,3) ：http://appldnld.apple.com/iOS7/031-1828.20131114.P3wE4/iPhone5,3_7.0.4_11B554a_Restore.ipsw

iPhone 5C (iPhone5,4) ：http://appldnld.apple.com/iOS7/031-1869.20131114.P3wE4/iPhone5,4_7.0.4_11B554a_Restore.ipsw

iPhone 5S (iPhone6,1) ：http://appldnld.apple.com/iOS7/031-1855.20131114.P3wE4/iPhone6,1_7.0.4_11B554a_Restore.ipsw

iPhone 5S (iPhone6,2)：http://appldnld.apple.com/iOS7/031-1751.20131114.P3wE4/iPhone6,2_7.0.4_11B554a_Restore.ipsw

iPad Air (Wi-Fi)（iPad4,1）：http://appldnld.apple.com/iOS7/031-1783.20131114.P3wE4/iPad4,1_7.0.4_11B554a_Restore.ipsw

iPad Air (LTE)（iPad4,2）：http://appldnld.apple.com/iOS7/031-1824.20131114.P3wE4/iPad4,2_7.0.4_11B554a_Restore.ipsw

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No.418, Suilun, Changdi Village, Zhuanghang Town, Fengxian District. The owner of this old house is Feng Kaimin.

In the past 40 years, this old rural house has experienced the same vicissitudes as other old rural houses: mottled walls, broken roof tiles and damaged facilities. However, just as the Spring Festival comes in 2024, it has undergone great changes-the unified style of white walls and gray tiles, the scattered layout of the front hall, the central garden and the backyard, with simple and generous doors and windows … attracting many relatives and friends to visit.

For Feng Kaimin, it is his long-cherished dream that a whole family can spend the Spring Festival in the "new house" and share a happy reunion.

What will the old rural house look like?

At present, there are 175 villages and about 100,000 farmers in Fengxian, and most of their old rural houses were also built in the 1980s. Prior to this, with the increasingly prominent "old, broken and old", more and more young villagers left the countryside and entered the urban area, living a "one city and one township" life with their parents. Nowadays, with the deepening of rural revitalization, the rural living environment is becoming more and more beautiful and comfortable. A large number of young villagers are eager to "go home" and want to live with their relatives and return to their childhood. Feng Kaimin is one of them.

According to the Measures for the Administration of Rural Villagers’ Housing Construction in Fengxian District, in recent years, in fact, there are many villagers who have built, rebuilt, expanded or renovated their old houses in rural areas, and many new problems have also arisen. For example, the house is very new, but it doesn’t conform to the aesthetics of young people. The house is beautiful, but the interior design doesn’t highlight comfort more. For another example, the transformation is quite conspicuous, and it is out of place with other old houses, or it is out of harmony with the surrounding style, and the villagers are not willing to visit …

There are also clever villagers who "smell" the opportunity of "homestead reform" and "wait" for the government to act as a "intermediary" to transfer the right to use the homestead and let the third party rejuvenate the old house. But such a good thing can’t happen to every village, and it can’t be applied to every family. The vast majority of villagers still have to improve their living environment by themselves and work together to build beautiful countryside. However, it is a headache to create what kind of house can not only be in harmony with the present rural beauty, but also be compatible with the homesickness of the older generation and the living habits of the new generation.

Be a crab eater once.

In 2020, introduced by a friend, Feng Kaimin walked into the Fennel Studio in Fengxian and got to know Tang Yue and Liao Chen, two old house renovation designers. Among them, the former, a native of Fengxian, is eager to use rich experience in space design to reshape the old house in the hearts of the villagers; The latter is an international prize winner of architectural design in the field of old house renovation.

Their arrival brought another idea for Feng Kaimin to transform his old house, that is, while retaining the original appearance of the old house, remodeling its pattern at a price acceptable to the villagers, so that it can meet the living needs of four generations. Feng Kaimin said that this was an attempt he had never thought of before.

In fact, the transformation of the old house will encounter many intangible and tangible restrictions. On the one hand, the local government hopes that the style of houses in rural areas can be unified, so as to avoid the visual pollution caused by too diverse house styles, thus creating the overall aesthetic feeling of the countryside. On the other hand, to transform the 40-year-old old house is equivalent to a large-scale "operation" in the "shell", otherwise it will be difficult to break its original state and give it new life functions. However, it takes a lot of trouble, and the villagers can’t help worrying, and it costs no money.

For the renovation of the old house, the family also has their own opinions. Feng Kaimin wants to hand over the old house to professionals to find his childhood home within his ability. What father Feng Jianqiang and mother Sun Huijuan originally thought was that, like other villagers in the village, they would whitewash the walls, repair the roof, and then transform the bathroom so that the old couple could live. Perhaps out of the desire for reunion, the year before last, the family finally reached an agreement and took out a budget of 600,000 yuan to be a "crab eater".

And Tang Yue and Liao Chen’s affection for the rural old house was deeply recognized by Feng Kaimin’s family. "When Tang Yue entered the door, he told me that this wooden door must be left, because this is the iconic door of the old house; There is also the ground between the guest rooms, which is the ground of water mill. These are the marks of the old rural houses. " Feng Kaimin said that it is worthwhile to give the house to a designer who loves the countryside and has special feelings for the old house.

Traditional and modern, old houses welcome new students.

The process of transformation is a long and prone to friction.

Tang Yue said that Feng’s old house consists of two buildings. The former building is a traditional two-story structure and is the main area of daily life. The back house, formerly a thatched cottage, is in a collapsed state. There is also a small open space between the two buildings, all of which add up to 288 square meters. At that time, the first design plan was to open the living room, kitchen, open space and back room of the front building and divide it into three areas: the front building retains the characteristics of the old house and does not break the existing living habits of the elderly; The middle open space is endowed with the beauty of garden by Chinese landscape design, which makes the old house unique; The back room is mainly designed with floor-to-ceiling windows to create a leisure space for young people. On the second floor, according to the needs of young people, the master bedroom, second bedroom, study room, leisure room, etc. are designed, and the style is beautiful as a homestay. During this period, the old man also had many doubts, such as "Will the door be opened too much?" "The wall is torn down and the glass is replaced, and the house is still not firm." "The functions are so scattered that it is inconvenient to eat, go to the toilet and sleep." … After repeated communication and explanation, this year, the old house finally ushered in a complete new life.

"Now these three areas are interconnected and independent, both traditional and modern, suitable for the elderly and meet the needs of young people." Feng Kaimin said that when he was a child, he could walk in the dark in his old house. He was familiar with where the switch was and where the stairs were. Now, he can also walk in the dark in my old house, and the memory of my old house is still completely preserved in this old house. "Including guests from home, relatives and neighbors, it is the same as the countryside when I was a child, without slippers. I think this is my old house. Although it has become more comfortable and more in line with the living needs of our young people, it is still the home I want in my heart. Now, he, his wife and daughter have all moved their lives to the countryside, because for them, today’s old house is no different from the living facilities enjoyed by urban residents.

How does the old house create its own poems and distant places?

This year’s Spring Festival, Feng’s old house ushered in an unprecedented excitement. Father Feng Jianqiang loves watching TV, so he sits in the living room and watches TV. Sun Huijuan, the mother, has a good popularity. Old sisters and relatives from the homestead come to visit and gather in the kitchen to make wonton and fry cakes, talking and laughing to celebrate the arrival of the New Year. Feng Kaimin, on the other hand, enjoys reading, writing, singing and playing guitar with his friends in the city in the back room.

As soon as the cake in the front room is baked, the young people in the back room can also taste it. As soon as the Spring Festival couplets in the back room were finished, they ran to the front room to add joy to the old people. Feng Jianqiang said: "Through the transformation, the popularity of the old house is getting more and more, which is really good. The old man doesn’t want to see anything, but he wants to be lively. " Sun Huijuan also said: "My son and daughter-in-law have come back to live, and neighbors often come to get together at home, feeling that the harmonious atmosphere in this countryside is getting stronger and stronger."

Beautiful countryside, in Feng Kaimin’s view, we must first make the old houses beautiful. Through the renovation of the old house, he wants to tell his peers that the renovation does not need to be expensive to realize his wishes. He also often shares his back house, hoping that more and more young villagers will walk into Feng’s old house and learn the story of the rejuvenation of the old house, so as to attract more and more villagers to join this spontaneous transformation and create their own poems and distant places.

At present, with the help of Fennel Studio, many villagers have followed suit in Zhuanghang Town, Zhelin Town, Xidu Street and Situan Town. These villagers said that, just like the name of Fennel Studio, "Fennel" has the same pronunciation as "going back to hometown". "While enjoying the scenery in the south of the Yangtze River and the charm of the water town, you can enjoy the neighborhood and family. This is the annual taste of Fengxian."

Original title: "In the Spring Festival, the 40-year-old house in the countryside has been rejuvenated! There is a Chinese New Year called Fengxian.

Read the original text

Regulations of the People’s Republic of China on the Implementation of Budget Law

(1995year11moon22DecreeNo. of the State Council of the People’s Republic of China186No. release2020yeareightmoonthreeDecreeNo. of the State Council of the People’s Republic of China729No. revision)

Chapter I General Principles

Article 1 These Regulations are formulated in accordance with the Budget Law of the People’s Republic of China (hereinafter referred to as the Budget Law).

Article 2 The dispatched offices of local governments at or above the county level shall conduct budget management activities according to the authorization of the government at the corresponding level, which shall not be regarded as the first-level budget, and their revenues and expenditures shall be included in the budget at the corresponding level.

Article 3 The budget of the social insurance fund shall realize sustainable operation on the basis of actuarial balance, and the general public budget may appropriately arrange funds to supplement the budget of the social insurance fund according to needs and financial resources.

Article 4 The "departments" mentioned in the second paragraph of Article 6 of the Budget Law refer to state organs, armies, political party organizations, institutions, social organizations and other units that have a direct relationship with the financial department of the government at the corresponding level.

Article 5 The budgets of various departments shall reflect all budgetary funds allocated to the department and its subordinate units by the general public budget, government fund budget and state-owned capital operation budget.

The budget revenue of each department includes the budget allocation revenue and other income arranged by the finance at the corresponding level for this department and its subordinate units. The budget expenditure of each department is the expenditure corresponding to the budget income of the department, including basic expenditure and project expenditure.

The basic expenditure mentioned in the second paragraph of this article refers to the expenditure incurred by various departments and units to ensure the normal operation of their institutions and complete their daily tasks, including personnel funds and public funds; The project expenditure refers to the expenditure incurred by various departments and units to complete their specific tasks and career development goals.

The budgetary appropriation income of each department and its subordinate units at the corresponding level and their corresponding expenditures shall be reflected separately in the departmental budget.

The specific measures for the preparation and implementation of departmental budgets shall be stipulated by the financial department of the government at the corresponding level according to law.

Sixth general transfer payments to the public should be detailed to the region. The disclosure of special transfer payments to the public should be refined to regions and projects.

Government debt, government operating expenses, government procurement, financial special account funds, etc., are disclosed to the public in accordance with relevant regulations.

Department budgets and final accounts shall disclose basic expenditures and project expenditures. The departmental budget and final accounts expenditure shall be disclosed according to its functional classification; According to its economic nature, the basic expenditure should be made public.

The budgets, final accounts and statements of the subordinate units of various departments shall be approved by the departments.twentyDays by the unit to the public. The unit budget and final accounts shall disclose the basic expenditures and project expenditures. The unit budget and final accounts expenditure shall be disclosed according to its functional classification; According to its economic nature, the basic expenditure should be made public.

Article 7 The central and local tax sharing system mentioned in Article 15 of the Budget Law refers to the financial management system that determines the scope of central and local fiscal expenditures on the basis of dividing the powers of central and local governments, and divides the central and local budgetary revenues according to tax categories.

The specific contents and implementation measures of the tax-sharing financial management system shall be implemented in accordance with the relevant provisions of the State Council.

Article 8 Local governments at or above the county level shall, in accordance with the principle of central and local tax sharing and the relevant provisions of the higher-level government, determine the financial management system of the government at the same level for the lower-level governments.

Article 9 The term "general transfer payment" as mentioned in the second paragraph of Article 16 of the Budget Law includes:

(1) Balanced transfer payment;

(two) financial assistance to the old revolutionary base areas, ethnic minority areas, border areas and poverty-stricken areas;

(3) Other general transfer payments.

Article 10 The term "special transfer payment" as mentioned in the third paragraph of Article 16 of the Budget Law refers to the budgetary funds given by the higher-level government to the lower-level government in order to achieve specific economic and social development goals, and used by the lower-level government according to the purposes specified by the higher-level government.

The financial departments of governments at or above the county level shall, jointly with relevant departments, establish and improve the regular evaluation and withdrawal mechanism of special transfer payments. The special transfer payment after evaluation shall be dealt with according to the following circumstances:

(a) in accordance with laws, administrative regulations and the provisions of the State Council, it is necessary to continue the implementation, you can continue to implement;

(two) the relevant requirements of the establishment are changed, or the actual performance is far from the target, and the management is not perfect enough, which should be adjusted;

(3) If the foundation is invalid or abolished, it shall be cancelled.

Article 11 Budget revenue and budget expenditure shall be calculated in RMB yuan. Where budgetary revenues and expenditures are received and paid in currencies other than RMB, they shall be converted into RMB.

Chapter II Scope of Budget Revenue and Expenditure

Article 12 The term "administrative fee income" as mentioned in the first paragraph of Article 27 of the Budget Law refers to the income formed by state organs, institutions, etc. charging fees to specific objects in accordance with the provisions of laws and regulations and with the approval of procedures stipulated by the State Council, in the process of implementing social public management and providing specific public services to citizens, legal persons and other organizations.

The income from paid use of state-owned resources (assets) mentioned in the first paragraph of Article 27 of the Budget Law refers to the income from paid use of state-owned resources such as mineral deposits, rivers, sea areas, uninhabited islands and forests and grasslands owned by the state according to the law, and the income from state-owned assets that are included in the general public budget management according to the regulations.

The term "transfer income" as mentioned in the first paragraph of Article 27 of the Budget Law refers to the tax refund and transfer payment from higher authorities, the income from lower authorities, the transferred funds, and the free assistance from the non-affiliated government included in the transfer income according to the provisions of the Ministry of Finance.

Article 13 transfer expenditure includes the payment of higher-level expenditures, tax refund and transfer payments to lower levels, transfer of funds, and free assistance to non-affiliated governments listed in transfer expenditure according to the provisions of the Ministry of Finance.

Article 14 The budgetary revenue of government funds includes the revenue from various projects of government funds and the transfer income.

The budgetary expenditures of government funds include the expenditures of various projects and transfer expenditure corresponding to the budgetary revenues of government funds.

Article 15 The budget income of state-owned capital operation includes the profit income turned over to the state by wholly state-owned enterprises and wholly state-owned companies that should be included in the budget of state-owned capital operation according to laws, administrative regulations and the State Council regulations, the dividend income obtained from state-owned capital holding and shareholding companies, the transfer income of state-owned property rights, liquidation income and other income.

State-owned capital operating budget expenditure includes capital expenditure, expense expenditure, transfer of funds to the general public budget and other transfer expenditure and other expenditures.

Article 16 The budgetary income of social insurance funds includes various social insurance premium income, interest income, investment income, general public budget subsidy income, collective subsidy income, transfer income, higher-level subsidy income, lower-level premium income and other income.

The budget expenditure of social insurance fund includes various social insurance benefits expenditure, transfer expenditure, subsidy to lower level expenditure, upper level expenditure and other expenditures.

Article 17 The specific measures for the division of income and expenditure items between the higher and lower levels of local budgets, as well as the payment, return or transfer shall be formulated by the local government at the higher level and reported to the Standing Committee of the people’s congress at the corresponding level for the record.

Article 18 The specific measures for the division of income and expenditure items between the upper and lower levels of local social insurance fund budgets, as well as the solution and subsidies, shall be formulated by the local government at the higher level according to the overall level and reported to the Standing Committee of the people’s congress at the corresponding level for the record.

Chapter III Budgeting

Article 19 The draft budget referred to in Article 31 of the Budget Law refers to the budgets prepared by governments at all levels, departments and units that have not been examined and approved by legal procedures.

Article 20 The term "performance evaluation" as mentioned in the first paragraph of Article 32 of the Budget Law refers to a systematic and objective evaluation of the input, use process, output and effect of budgetary funds according to the set performance objectives and standardized procedures.

The results of performance evaluation should be used as the basis for improving management and compiling future annual budgets in accordance with regulations.

Article 21 The budgetary expenditure standards mentioned in the third paragraph of Article 32 of the Budget Law refer to the expenditure budgeting standards that are reasonably classified and stipulated separately, including basic expenditure standards and project expenditure standards.

The financial departments of local governments at all levels shall, according to the budget expenditure standards formulated by the Ministry of Finance, and in combination with the level of economic and social development and financial resources of the region, formulate the budget expenditure standards of the region or the corresponding level.

Article 22 The Ministry of Finance shall, every yearsixmoon15A few days ago, the specific matters of preparing the draft budget for the next year were deployed, and the report format, compilation method and submission period were stipulated.

Twenty-third central departments should be in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, combined with the specific situation of the department, organize the preparation of the draft budget of the department and its subordinate units.

The central departments are responsible for reviewing the draft budgets of their subordinate units, compiling the draft budgets of their own departments, and submitting them to the Ministry of Finance for review in accordance with relevant regulations.

Article 24 The Ministry of Finance shall examine and verify the draft budgets of various central departments, and formulate the draft central budget in detail; Summarize the draft local budget or local budget, and compile the draft central and local budgets.

Twenty-fifth provinces, autonomous regions and municipalities directly under the central government in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, combined with the specific conditions of the region, put forward the requirements of the administrative region to prepare a draft budget.

The financial departments of local governments at or above the county level shallsixmoon30A few days ago, the specific matters of preparing the draft budget for the next year in this administrative region were deployed, and the relevant report format, compilation method and submission period were stipulated.

Article 26 All departments of local governments at or above the county level shall, according to the requirements of the government at the corresponding level and the deployment of the financial department of the government at the corresponding level, organize the preparation of the draft budgets of their own departments and their subordinate units, and report them to the financial department of the government at the corresponding level for examination in accordance with the provisions.

Article 27 The financial departments of local governments at or above the county level shall examine the draft budgets of various departments at the corresponding level, specifically compile the draft budgets at the corresponding level, and compile the draft total budgets at the corresponding level. After being examined and approved by the governments at the corresponding levels, they shall be submitted to the financial departments of the governments at the next higher level within the prescribed time limit.

The draft general budget at the corresponding level or the general budget at the corresponding level summarized by the financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government shall be submitted in the next year.onemoon10Recently reported to the Ministry of Finance.

Twenty-eighth financial departments of governments at or above the county level shall, when examining the draft budgets of various departments at the corresponding level, find that they do not meet the requirements of budgeting, and shall correct them; When compiling the draft general budget at the corresponding level, if it is found that the draft budget at the lower level does not meet the budget preparation requirements of the higher level government or the government at the corresponding level, it shall report to the government at the corresponding level in time and be corrected by the government at the corresponding level.

Twenty-ninth financial departments of governments at all levels shall solicit the opinions of tax, customs and other budgetary revenue collection departments and units when preparing the draft revenue budget.

Budget revenue collection departments and units shall, in accordance with the requirements of the financial department, provide the forecast of next year’s budget revenue collection.

Thirtieth the financial department in conjunction with the administrative department of social insurance deployment of the next year’s social insurance fund budget draft specific matters.

The social insurance agency shall specifically prepare the draft budget of the social insurance fund for the next year and report it to the social insurance administrative department at the same level for review and summary. The draft income budget of the social insurance fund shall be compiled by the social insurance agency in conjunction with the social insurance premium collection agency. The financial department is responsible for reviewing and summarizing the draft budget of the social insurance fund.

Thirty-first financial departments of governments at all levels shall, in accordance with the provisions of the budget law and these regulations, formulate rules for the preparation of the draft budget at the corresponding level.

Thirty-second departments and units in the preparation of the draft budget, should be based on asset allocation standards, combined with the stock of assets to prepare the relevant expenditure budget.

Article 33 The revenue compilation of the central general public budget includes the revenue of the general public budget at the corresponding level, the funds transferred from the state-owned capital operating budget, the local revenue, the funds transferred from the budget stabilization fund and other funds transferred.

The central general public budget expenditure includes the general public budget expenditure at the corresponding level, tax refund and transfer payment to local governments, and supplementary budget stabilization fund.

The limit of the central government’s debt balance shall be listed separately in the budget at the corresponding level.

Article 34 The revenue compilation of local general public budgets at all levels includes the revenue of the general public budget at the corresponding level, the funds transferred from the state-owned capital operating budget, the tax refund and transfer payment at the higher level, the revenue transferred from the lower level, the funds transferred from the budget stabilization fund and other funds transferred.

The contents of compiling general public budget expenditures at local levels include general public budget expenditures at the corresponding level, expenditures at higher levels, tax returns and transfer payments to lower levels, and supplementary budget stabilization funds.

Thirty-fifth central government funds budget revenue preparation content includes the income of government funds at the same level, the balance of the previous year, local income.

The budget expenditure of central government funds includes the expenditure of various projects of government funds at the same level, transfer payments to local governments and transfer of funds.

Thirty-sixth local government funds budget revenue preparation content includes the income of the government funds at the same level, the balance of the previous year, the income from the lower level, and the transfer payment from the higher level.

The budget expenditure of local government funds includes the expenditure of various projects of government funds at the same level, the expenditure of the superior, the transfer payment to the subordinate and the transfer of funds.

Thirty-seventh central state-owned capital operating budget revenue includes the income at the same level, the balance of the previous year, and the local income.

The budget expenditure of the central state-owned capital operation includes the expenditure at the corresponding level, the transfer of funds to the general public budget, and the transfer payment for specific local matters.

Thirty-eighth local state-owned capital operating budget revenue includes the income at the same level, the balance of the previous year, the transfer payment of specific matters by the higher level, and the income from the lower level.

The budget expenditure of local state-owned capital operation includes the expenditure at the same level, the transfer of funds to the general public budget, the transfer payment for specific matters at lower levels, and the expenditure at higher levels.

Article 39 The budgetary revenues and expenditures of the central and local social insurance funds include the revenues and expenditures specified in Article 16 of these Regulations.

Fortieth departments and units of the budget revenue preparation content includes the budget appropriation income, budget appropriation carry-over and other income.

The budget expenditures of all departments and units include basic expenditures and project expenditures.

The budgetary expenditures of various departments and units shall be classified into items according to their functions and into items according to their economic nature.

Forty-first governments at all levels should strengthen the management of project expenditure. The financial departments of governments at all levels shall establish and improve the evaluation system of project expenditure budget. All departments and units shall carry out budget review in accordance with the provisions of the financial department of the government at the corresponding level.

The project expenditure shall be managed by the project library, and the project warehousing evaluation mechanism and project rolling management mechanism shall be established and improved.

Article 42 The balance management mentioned in the second paragraph of Article 34 of the Budget Law refers to the management method that the State Council decides the scale, variety, term and time of issuing bonds within the balance limit of the central general public budget debt approved by the National People’s Congress; The so-called balance refers to the outstanding principal of the borrowed debt in the central general public budget.

Forty-third local government debt balance is subject to quota management. The government debt limits of all provinces, autonomous regions and municipalities directly under the Central Government shall be submitted by the Ministry of Finance to the State Council for approval within the total limits approved by the National People’s Congress or its Standing Committee, based on factors such as the debt risk and financial situation of various regions, and taking into account the needs of national macro-control policies.

The balance of government debts of all provinces, autonomous regions and municipalities directly under the Central Government shall not exceed the quota approved by the State Council.

Article 44 The scale of borrowing debts mentioned in the second paragraph of Article 35 of the Budget Law refers to the sum of the debt balance limits of local governments, including general debt limits and special debt limits. General debt refers to general bonds included in the general public budget for the development of public welfare undertakings, and loans from foreign governments and international economic organizations for which local governments have the responsibility to repay; Special debt refers to special bonds included in the budget of government funds for the development of profitable public welfare undertakings.

Article 45 The financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the local government debt limit issued by the State Council, put forward the debt limit arrangement scheme for the governments at the corresponding levels and for lending to the lower levels, and after reporting to the governments at the corresponding levels for approval, include the increased borrowed debts in the budget adjustment scheme at the corresponding levels and report to the Standing Committee of the people’s congress at the corresponding levels for approval.

The government that accepts the reloan and reloans to the lower-level government shall include the reloan debt in the budget management at the corresponding level. The government that uses reloan and bears the direct repayment responsibility shall include the reloan debt in the budget adjustment plan at the corresponding level and report it to the Standing Committee of the people’s congress at the corresponding level for approval.

The financial departments of local governments at all levels are responsible for the unified management of local government debts.

Article 46 the State Council may lend loans borrowed from foreign governments and international economic organizations to the governments of provinces, autonomous regions and municipalities directly under the Central Government.

Loans from foreign governments and international economic organizations that the State Council has lent to the governments of provinces, autonomous regions and municipalities directly under the Central Government should be included in the budget management at the corresponding level if the governments of provinces, autonomous regions and municipalities directly under the Central Government are directly responsible for repayment. If the governments of provinces, autonomous regions and municipalities directly under the Central Government fail to fulfill their repayment obligations on time, the State Council can deduct the tax refund and other funds to the region accordingly.

The governments of provinces, autonomous regions and municipalities directly under the Central Government may re-lend the loans from foreign governments and international economic organizations lent by the State Council to lower-level governments.

Article 47 The Ministry of Finance and the financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government shall establish and improve the debt risk assessment index system of local governments, organize the assessment of the debt risk status of local governments, provide early warning to areas with high debt risks, and supervise the resolution of debt risks.

Forty-eighth governments at or above the county level shall, in accordance with a certain proportion of the estimated number of transfer payments in this year, issue the estimated number of transfer payments in the next year to the government at the next lower level in advance, and the specific issues shall be handled by the financial department of the government at the same level.

In addition to the transfer payment for special projects such as factual settlement, the proportion of the estimated number of general transfer payments issued in advance is generally not less than90%; The proportion of the estimated number of special transfer payments issued in advance is generally not less than70%. Among them, the special transfer payment allocated according to the project law should be clearly defined together with the projects organized and implemented in the next year.

Forty-ninth with the approval of the government at the same level, the financial departments of governments at all levels may set up budgetary working capital, and the amount shall not exceed the total expenditure of the general public budget at the same level.1%. At the end of the year, the financial departments of governments at all levels can recover the working capital of the budget and use it to supplement the budget stabilization fund.

Article 50 The term "carry-over funds" as mentioned in the first paragraph of Article 42 of the Budget Law refers to the funds that have not been implemented by the end of the expenditure year of the budgeted items, or have not been implemented for some reason, but need to be used for the original purpose in the next year; Carry-over funds that have not been used up for two consecutive years refer to the funds that have not been used up at the end of the next year.

The term "surplus funds" as mentioned in the first paragraph of Article 42 of the Budget Law refers to the remaining funds after the actual completion of budget revenue is deducted from the actual completion of budget expenditure and carry-over funds at the end of the annual budget implementation.

Chapter IV Budget Implementation

Fifty-first in the implementation of the budget, the main responsibilities of the financial department of the government:

(a) to study and implement fiscal and tax policies and measures to support the healthy development of economy and society;

(2) Formulating systems and measures for organizing budgetary revenues, managing budgetary expenditures and related finance, accounting, internal control and supervision;

(three) to urge the budget revenue collection departments and units to perform their duties according to law and collect budget revenue;

(four) according to the annual expenditure budget and the plan for the use of funds, reasonably allocate and allocate budgetary funds, and supervise the use and management of budgetary funds of various departments and units;

(five) unified management of government debt borrowing, expenditure and repayment, supervision of the use of debt funds;

(six) to guide and supervise all departments and units to establish and improve the financial system and accounting system, standardize account management, improve the internal control mechanism, and use the budget funds in accordance with the provisions;

(7) Summarizing and compiling the data of budget implementation by stages, analyzing the budget implementation, regularly reporting the budget implementation according to the requirements of the Standing Committee of the people’s congress at the corresponding level, the government at the corresponding level and the financial department of the government at the next higher level, and putting forward relevant policy suggestions;

(eight) to organize and guide the performance monitoring and performance evaluation of budgetary funds;

(nine) to coordinate the business work of budget revenue collection departments and units, the state treasury and other relevant departments.

Article 52 The financial special account referred to in the second paragraph of Article 56 of the Budget Law refers to the bank settlement account opened by the financial department for the management and accounting of specific special funds in accordance with the law or with the approval of the the State Council; The term "special funds" includes funds that can set up special financial accounts according to laws, loans and grants from foreign governments and international economic organizations, currencies other than RMB stored according to regulations, and other special funds that the Ministry of Finance, jointly with relevant departments, reported to the State Council for approval.

The opening and alteration of financial accounts shall be approved by the Ministry of Finance, and the cancellation of financial accounts shall be reported to the Ministry of Finance for the record. The People’s Bank of China shall strengthen the approval, management and supervision of banking financial institutions to open accounts.

The financial account funds shall be managed by the financial department of the government at the corresponding level. Except as otherwise provided by law, without the consent of the financial department of the government at the corresponding level, no department, unit or individual has the right to freeze or use the funds in the special financial account.

The funds in special financial accounts shall be brought into unified accounting by the financial department of the government at the corresponding level, and reflected separately in the budget implementation, final accounts and comprehensive financial report of the government.

Fifty-third in the implementation of the budget, the main responsibilities of various departments and units:

(a) to formulate the budget implementation system of the department and the unit, and establish and improve the internal control mechanism;

(two) according to the organization of income, strict expenditure management, the implementation of performance monitoring, performance evaluation, improve the efficiency of the use of funds;

(three) accounting for the economic business of the unit;

(four) to summarize the budget implementation of the department and the unit, and regularly submit the budget implementation report and performance evaluation report to the financial department of the government at the same level.

Article 54 The financial department shall, jointly with the social insurance administrative department and the social insurance premium collection agency, formulate specific measures for the income, expenditure and financial management of the social insurance fund budget.

The budget of the social insurance fund shall be specifically implemented by the social insurance premium collection agency and the social insurance agency, and the implementation shall be reported to the financial department of the government at the corresponding level and the social insurance administrative department in accordance with the provisions.

Article 55 The financial departments of governments at all levels, tax, customs and other budgetary revenue collection departments and units must organize budgetary revenue according to law, collect budgetary revenue according to the provisions of the financial management system, collection management system and centralized collection system of the national treasury, and pay budgetary revenue into the national treasury in a timely manner in addition to the budgetary revenue such as social insurance funds paid into financial special accounts according to law.

Article 56 Except for the budgetary revenues such as social insurance funds paid into the financial special account according to law, all departments and units that have the obligation to pay budgetary revenues must pay the budgetary revenues that should be paid into the state treasury according to the prescribed budget levels, government revenue and expenditure classification subjects, and the way and time limit for payment. No department, unit or individual may intercept, occupy, misappropriate or default.

Fifty-seventh financial departments of governments at all levels should strengthen the management of the allocation of budgetary funds and follow the following principles:

(1) Allocating funds according to the budget, that is, allocating funds according to the approved annual budget and spending plan. Except for the circumstances that expenditures can be arranged before the approval of the draft budget as stipulated in Article 54 of the Budget Law, no funds can be allocated without budget, useless funds plan, over-budget or over-plan, and no expenditures can be changed without authorization;

(2) Allocating funds according to the prescribed budget levels and procedures, that is, according to the application of the fund-using unit, according to the budget levels of the fund-using unit, the approved fund-using plan and the budgetary fund allocation procedures stipulated by the financial department;

(three) according to the progress of the disbursement, that is, according to the actual progress of the use of funds.

Article 58 The Ministry of Finance shall make reasonable arrangements for the variety, structure, duration and timing of issuing treasury bonds according to the limit of the central government’s debt balance approved by the National People’s Congress.

The financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government shall, according to the local government debt limit approved by the State Council, make reasonable arrangements for the structure, duration and timing of issuing local government bonds.

Fifty-ninth transfer payment budget and fund allocation shall be handled by the financial department, and other departments and units shall not issue transfer payment budgets or allocate transfer payment funds to lower-level government departments and units.

Article 60 Governments at all levels, departments and units shall strengthen the management of budgetary expenditures, strictly implement budgets, abide by the financial system and strengthen budgetary constraints, and shall not expand the scope of expenditures or raise expenditure standards without authorization; Use funds in strict accordance with the expenditure purposes specified in the budget and arrange the expenditure schedule reasonably.

Article 61 The Ministry of Finance is responsible for formulating financial rules, accounting standards and accounting systems related to budget implementation. All departments and units shall, in accordance with the requirements of the financial department of the government at the corresponding level, establish and improve the financial system and strengthen accounting.

Article 62 The state treasury is a specialized institution that handles the receipt, division, retention, refund and appropriation of budgetary revenues. Treasury is divided into central treasury and local treasury.

The central treasury business is managed by the People’s Bank of China. Where there is no branch of the People’s Bank of China, the People’s Bank of China shall, after consulting the Ministry of Finance, entrust the relevant banking financial institutions to handle it.

The local treasury business is managed by the branches of the People’s Bank of China. Where there is no branch of the People’s Bank of China, the branch of the People’s Bank of China at a higher level shall, after consulting the financial department of the local government, entrust the relevant banking financial institutions to handle it.

Conditional townships, nationality townships and towns shall set up a national treasury. The specific conditions and standards shall be determined by the financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government.

Article 63 The business of the central treasury shall accept the guidance and supervision of the Ministry of Finance and be responsible for the central finance.

The local treasury business shall accept the guidance and supervision of the financial department of the government at the same level and be responsible for local finance.

The local treasury business rules formulated by provinces, autonomous regions and municipalities directly under the Central Government shall be reported to the Ministry of Finance and the People’s Bank of China for the record.

Article 64 The state treasury at all levels shall promptly report to the financial department of the government at the corresponding level the daily, ten-day, monthly and annual reports on the receipt, release, disbursement and balance of budgetary revenues.

Article 65 The state treasury at all levels shall, in accordance with the relevant laws, administrative regulations, the State Council, the relevant provisions of the Ministry of Finance and the People’s Bank of China, strengthen the management of treasury business, and timely and accurately handle the receipt, division, retention, refund and disbursement of budgetary expenditures.

The state coffers at all levels and relevant banking financial institutions must abide by the provisions of the state on the payment of budgetary revenues, and may not delay or occupy budgetary revenues and treasury funds that should be paid into the state coffers.

Article 66 The state treasury at all levels must allocate funds on the same day on the basis of the appropriation voucher or payment and liquidation instruction issued by the financial department of the government at the same level, and timely transfer the funds to the account of the payee or liquidate the funds.

The state treasury at all levels and relevant banking financial institutions shall not occupy the budgetary funds allocated by the financial department.

Article 67 The financial departments of governments at all levels, departments and units collecting budgetary revenues, and the state treasury shall establish and improve the reconciliation system of budgetary revenues among themselves, and check the receipt of budgetary revenues and the allocation of treasury funds on a monthly and annual basis during budget implementation, so as to ensure that the collection and storage of budgetary revenues, the allocation of treasury funds and the inventory amount are accurate.

Article 68 Measures for refunding the central budget revenue and the revenue shared by the central and local budgets shall be formulated by the Ministry of Finance. Measures for refunding local budget revenues shall be formulated by the financial departments of the governments of provinces, autonomous regions and municipalities directly under the Central Government.

The examination and approval authority for refunding budgetary revenues at all levels belongs to the financial department of the government at the corresponding level. The withdrawal of the central budget revenue and the revenue shared by the central and local budgets shall be approved by the Ministry of Finance or an institution authorized by the Ministry of Finance. The withdrawal of local budget revenue shall be approved by the financial department of the local government or its authorized institution. The specific procedures for withdrawing funds shall be handled in accordance with the relevant provisions of the Ministry of Finance.

For refunding the budgetary revenue, it shall be directly returned to the applicant or individual for use in accordance with the provisions of the state. No department, unit or individual may intercept or misappropriate the money returned from the library.

Sixty-ninth governments at all levels should strengthen the management and supervision of the state treasury at the corresponding level, and the financial departments of governments at all levels should be responsible for coordinating the business work of the departments and units that collect budgetary revenue at the corresponding level with the state treasury.

Article 70 The regulations and documents formulated by various departments in the State Council shall conform to the unified provisions of the state, which involve matters such as reducing or exempting the payable budget revenue, establishing and changing income items and standards, dealing with confiscated property, standards and scope of expenditure, disposal of state-owned assets and income distribution, accounting and so on. Where the increase or decrease of fiscal revenue or expenditure is involved, the opinions of the Ministry of Finance shall be sought.

Article 71 The rules and administrative measures formulated by local governments according to their statutory authority shall not involve the reduction or exemption of the central budget revenue and the revenue shared by the central and local budgets, and shall not affect the collection of the central budget revenue and the revenue shared by the central and local budgets; In violation of the provisions, the relevant budgetary revenue collection departments and units have the right to refuse to implement, and shall report to the higher budgetary revenue collection departments and units and the Ministry of Finance.

Seventy-second governments at all levels should strengthen their leadership over the implementation of the budget, regularly listen to the reports of the financial departments on the implementation of the budget, and study and solve the problems in the implementation of the budget.

Article 73 The financial departments of governments at all levels have the right to supervise the work related to the budget management of various departments at the corresponding level and their subordinate units, and to evaluate and assess the budget implementation and performance of various departments.

The financial departments of governments at all levels have the right to supervise the collection of budgetary revenues at the corresponding level by the collection departments and units related to budgetary revenues at the corresponding level, and order them to make corrections in case of over-collection, early collection, reduction, exemption, deferment or refund of budgetary revenues in violation of laws and administrative regulations.

Article 74 The financial departments of governments at all levels shall report the budget implementation to the government at the corresponding level every month, and the specific contents, methods and time limit of the report shall be stipulated by the government at the corresponding level.

Article 75 The financial departments of local governments at all levels shall regularly submit the budget implementation of their respective administrative regions to the financial department of the government at the next higher level, including ten-day reports, monthly reports and quarterly reports on budget implementation, statistical reports on government debt balance, treasury funds reports and related written explanatory materials. The specific content, method and time limit for submission shall be stipulated by the financial department of the government at the next higher level.

Seventy-sixth tax, customs and other budgetary revenue collection departments and units at all levels shall, in accordance with the time limit and requirements stipulated by the financial department, submit the relevant budgetary revenue collection to the financial department and the superior competent department, with written explanations.

Tax, customs and other budgetary revenue collection departments and units at all levels shall establish an information sharing mechanism for revenue collection and management with relevant financial departments.

Article 77 All departments shall, in accordance with the time limit and requirements stipulated by the financial department of the government at the corresponding level, submit to the financial department of the government at the corresponding level reports and written explanatory materials on the budgetary revenues and expenditures of the department and its subordinate units.

Article 78 The term "excess revenue" as mentioned in the first paragraph of Article 66 of the Budget Law refers to the part in which the actual revenue of the general public budget at the corresponding level exceeds the budget revenue approved by the people’s congress at the corresponding level or its standing committee.

The term "short revenue" as mentioned in the third paragraph of Article 66 of the Budget Law refers to the situation that the actual completion of the general public budget revenue at the corresponding level is less than the budget revenue approved by the people’s congress at the corresponding level or its standing committee.

The actual completion and budget revenue mentioned in the preceding two paragraphs do not include transfer income and government debt income.

The deficits increased by the governments of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the third paragraph of Article 66 of the Budget Law can be balanced by issuing local government general bonds within the local government debt limit issued by the State Council.

In case of short revenue in the annual implementation of the general public budget of cities divided into districts and autonomous prefectures, balance of payments shall be achieved by transferring the budget stabilization fund or other budgetary funds and reducing expenditures; If the balance of payments cannot be achieved by taking the above measures, the current year’s budget can be balanced by applying for temporary assistance from the higher government, and the funds can be returned in the next year’s budget.

In the annual implementation of the general public budget at all levels, the actual implementation of the budget expenditure at the corresponding level is less than the total budget expenditure, which does not belong to the situation of budget adjustment.

If there is excess income in the annual implementation of the budget of government funds at all levels, it shall be arranged for use in the next year and given priority to repay the corresponding special debts; In case of short income, the balance of income and expenditure should be achieved by reducing expenditure. Unless otherwise stipulated by the State Council.

If there is excess income in the annual implementation of the state-owned capital operating budget at all levels, it shall be arranged for use in the next year; In case of short income, the balance of income and expenditure should be achieved by reducing expenditure. Unless otherwise stipulated by the State Council.

Article 79 After the annual budget is determined, if a department or unit changes its affiliation and causes changes in the budget level or budget relationship, it shall handle the budget and asset transfer accordingly while changing its financial relationship.

Chapter V Final Calculation

Article 80 The draft final accounts mentioned in Article 74 of the Budget Law refers to the annual implementation results of budgetary revenues and expenditures and balances compiled by governments at all levels, departments and units that have not been reviewed and approved by legal procedures.

Article 81 The Ministry of Finance shall, in the fourth quarter of each year, deploy the principles, requirements, methods and submission time limit for the preparation of the draft final accounts, and formulate the report formats of the final accounts of central departments, local accounts and other relevant final accounts.

The governments of provinces, autonomous regions and municipalities directly under the Central Government, in accordance with the requirements of the State Council and the deployment of the Ministry of Finance, put forward the requirements for the preparation of the draft final accounts of their respective administrative regions in light of the specific conditions of their respective regions.

The financial departments of local governments at or above the county level shall, in accordance with the deployment of the Ministry of Finance and the requirements of the governments of provinces, autonomous regions and municipalities directly under the Central Government, deploy the principles, requirements, methods and submission time limit for the preparation of the draft final accounts of government departments at the corresponding level and lower levels, and prepare the final accounts of government departments at the corresponding level, final accounts of lower levels and other relevant report formats.

Article 82 The financial department of the local government shall, according to the deployment of the financial department of the higher-level government, formulate specific methods for the preparation of the draft final accounts of the administrative region and the draft final accounts of various departments at the same level.

Each department shall, according to the deployment of the financial department of the government at the corresponding level, formulate specific preparation methods for the draft final accounts of its subordinate units.

Article 83 The financial departments, departments and units of governments at all levels shall, at the end of each budget year, clean up and verify the annual budget revenue, expenditure data and current accounts, and do a good job in reconciliation of final accounts data.

The data of final accounts shall be based on the verified accounting data of governments at all levels, departments and units, and shall not be replaced by estimated data, and shall not be falsified.

The final accounts of all departments and units shall show the carried-over and surplus funds.

Eighty-fourth units shall, in accordance with the arrangement of the competent department, carefully prepare the draft final accounts of their own units and report them within the prescribed time limit.

Each department shall, on the basis of reviewing and summarizing the draft final accounts of its subordinate units, together with its own final accounts income and expenditure data, compile the draft final accounts of the cost department with detailed explanations, and report them to the financial department of the government at the same level for review within the prescribed time limit after being signed by the person in charge of the department.

Eighty-fifth departments and units at all levels of budgetary revenue collection shall, in accordance with the requirements of the financial department, prepare annual income reports and relevant materials in a timely manner and submit them to the financial department.

Article 86 The financial departments of governments at all levels shall prepare the draft final accounts at the corresponding level according to the budget at the corresponding level, budget accounting data and other relevant materials.

Eighty-seventh after the implementation of the annual budget, the matters that need to be settled between the higher and lower levels of finance according to the regulations shall be settled at the time of final accounts.

The draft final accounts prepared by the financial departments of governments at or above the county level shall be submitted to the audit department of the government at the corresponding level for audit in a timely manner.

Article 88 Local governments at or above the county level shall, from the date when the final accounts at the corresponding level are approved.30Within days, the final accounts at the same level and the final accounts reported by the government at the next lower level shall be summarized and reported to the government at the next higher level for the record; Summarize the final accounts submitted by the government at the next lower level for the record and report them to the Standing Committee of the people’s congress at the corresponding level for the record.

The governments of townships, nationality townships and towns shall, from the date of approval of the final accounts at the corresponding level.30Within days, the final accounts at the same level shall be reported to the government at the next higher level for the record.

Chapter VI Supervisors

Article 89 Governments at or above the county level shall accept the supervision of the people’s congresses at the corresponding levels and their standing committees on the budget implementation and final accounts, and the governments of townships, nationality townships and towns shall accept the supervision of the people’s congresses at the corresponding levels and the people’s congresses at higher levels and their standing committees on the budget implementation and final accounts; According to the requirements of the people’s congress at the corresponding level or its Standing Committee, report the implementation of the budget; Seriously study and deal with the suggestions, criticisms and opinions of deputies to the people’s congresses at the corresponding levels or members of their standing committees on improving budget management, and reply in time.

Article 90 Governments at all levels should strengthen supervision over the budget implementation of lower-level governments, and stop and correct the acts of lower-level governments in violation of the Budget Law, these Regulations and national policies in budget implementation according to law; Take timely measures to deal with the problems in the implementation of the budget at the corresponding level.

The lower level government shall accept the supervision of the higher level government on the implementation of the budget; According to the requirements of the higher government, provide timely information, truthfully reflect the situation, and shall not conceal or make false reports; Strictly implement the relevant decisions made by the higher government and report the implementation results in a timely manner.

Ninety-first departments and their subordinate units shall accept the supervision of the financial department of the government at the same level on the work related to budget management.

The dispatched offices of the Ministry of Finance shall carry out their work according to the duties and authorization of the Ministry of Finance.

Article 92 The auditing departments of governments at all levels shall, in accordance with the law, supervise the budget implementation and final accounts at the corresponding level, as well as the budget implementation and final accounts of departments and units at the corresponding level and governments at lower levels.

Chapter VII Legal Liability

Article 93 The term "freezing, using or otherwise controlling the funds already paid into the state treasury in violation of the provisions of this Law" as mentioned in Item 6 of Article 93 of the Budget Law means:

(a) without the consent of the relevant government finance department, freezing and using the treasury funds;

(two) the budget revenue collection departments and units in violation of the provisions of the tax and other budget revenue into other accounts outside the state treasury;

(three) without the consent of the financial department of the relevant government or the institution authorized by the financial department, handle the disbursement and refund of funds;

(four) the treasury funds for other purposes;

(five) delay and occupy the treasury;

(six) occupy the budget funds allocated by the financial department of the government.

Ninety-fourth governments at all levels, relevant departments and units have one of the following acts, and shall be ordered to make corrections; The person in charge who is directly responsible and other directly responsible personnel shall be punished according to law:

(1) Borrowing debts beyond the general debt limit or special debt limit;

(two) in violation of the provisions of this Ordinance issued a transfer payment budget or transfer payment funds;

(3) Opening or changing accounts without authorization.

Chapter VIII Supplementary Provisions

Article 95 The comprehensive financial report of the government mentioned in Article 97 of the Budget Law refers to a report prepared on the basis of accrual basis, which reflects the overall financial status, operation and long-term financial sustainability of governments at all levels. The comprehensive financial report of the government includes financial statements such as government balance sheet, income and expense statement and notes to the statements, as well as comprehensive analysis based on them.

Article 96 The annual government investment plan shall be linked with the budget at the corresponding level. Government investment decision-making, project implementation, supervision and management shall be implemented in accordance with relevant administrative regulations on government investment.

The ninety-seventh article of this Ordinance since2020year10moononeIt will be implemented on the day.

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　　Cctv newsAt 06: 50 on October 22, 2023, Hainan Meteorological Bureau issued a three-level rainstorm warning: due to the easterly jet, in the past 24 hours, some towns and villages in Qionghai, Wanning, Qiongzhong and other cities and counties experienced precipitation of more than 100 mm, and it is estimated that in the next 24 hours, most towns and villages in Qionghai, Wanning, Qiongzhong, Tunchang and Ding ‘an will experience precipitation of 80-150 mm and local area of more than 220 mm. In addition, some towns and villages such as Baoting, Lingshui, Wenchang, Danzhou, Baisha and Sanya will have precipitation of 50-80 mm. Please take precautions.

　　The Department of Natural Resources and Planning of Hainan Province and the Meteorological Bureau of Hainan Province jointly issued the meteorological risk warning of geological disasters at 10: 00 on October 22, 2023: According to the previous rainfall situation of Hainan Meteorological Observatory and the rainfall forecast for the next 24 hours, it is estimated that in the next 24 hours (from 12:00 on October 22, 2023 to 12: 00 on October 23, 2023), the whole territory of qionghai city will be in Longgun Town, Sangerluo Town, Beida Town and Qiongzhong County of Wanning City. Please ask the above-mentioned cities, counties, township governments and relevant departments to do a good job in geological disaster prevention.

　　Weather reality

　　Affected by the easterly jet, from 08: 00 on October 21 to 08: 00 on October 22, heavy rain to heavy rain occurred in some parts of eastern, central and northern Hainan Island, while moderate rain and local heavy rain occurred in other areas. The rainfall in 61 townships (districts) in 12 cities and counties of Qionghai, Ding ‘an, Wanning, Qiongzhong, Tunchang, Haikou, Wenchang, Lingao, Sanya, Sansha, Chengmai and Ledong exceeds 50 mm, and the rainfall in 31 townships (districts) in 7 cities and counties of Qionghai, Ding ‘an, Wanning, Qiongzhong, Tunchang, Haikou and Wenchang exceeds 100 mm.

　　weather forecast

　　Hainan Provincial Meteorological Observatory predicts that,From 22nd to 24th, due to the influence of easterly jet, there was persistent heavy precipitation in Hainan Island. On the 25th, the easterly airflow weakened and the whole island turned into scattered shower weather.The specific forecast is as follows:

　　Land aspect：

　　From 22nd to 24th, affected by the easterly jet, there were heavy rains to heavy rains and local heavy rains in the eastern and central parts of Hainan Island, heavy rains and local heavy rains in the northern and southern parts, showers and local moderate to heavy rains in the western part. The highest temperature in the eastern half of Hainan Island is 23 ~ 27℃, and the lowest temperature is 19 ~ 23℃. The highest temperature in the western half is 26 ~ 30℃, and the lowest temperature is 18 ~ 25℃.

　　It is estimated that the accumulated rainfall in Wenchang, Qionghai, Qiongzhong, Tunchang and Wanning will be 200-300mm from 08: 00 on October 22nd to 08: 00 on October 25th, the local area will be 450mm, Haikou, Chengmai, Ding ‘an, Baoting, Lingshui and Sanya will be 100-180mm, and the rest cities and counties will be 50-80mm.

　　On the 25th, the easterly airflow weakened, and the whole island was cloudy with scattered showers. The highest temperature rose slightly, and the lowest temperature changed little.

　　Ocean aspect：

　From 22nd to 24th, the winds were 6-7 and the gusts were 8 in the Beibu Gulf, around Hainan Island, and near Xisha and zhongsha islands. Near the Nansha Islands, the wind is 5 ~ 6 and the gust is 7.

　　On the 25th, the winds in the Beibu Gulf, the sea around Hainan Island, and the sea near Xisha, Zhongsha and Nansha Islands weakened to 5-6, and the gust was 7.

　　The meteorological department of Hainan Province reminded

　　(1) Due to the heavy accumulated rainfall in the early stage in the eastern half of Hainan Island, the soil moisture in some areas is close to saturation. From 22nd to 24th, there was continuous heavy precipitation in the eastern half of Hainan Island. Relevant departments need to continue to take precautions against secondary disasters such as farmland waterlogging, mountain torrents, floods in small and medium-sized rivers and geological disasters in this area, and strengthen risk prevention such as floodbridges, floodways and mountain roads.

　　(II) Cities are prone to waterlogging risk, so it is necessary to pay special attention to the safety of underground facilities such as underground garages and underpasses, strengthen risk prevention in high-risk areas such as dangerous houses, slopes, simple sheds, rivers and hidden danger points of geological disasters, and strengthen supervision and hidden danger investigation in key places such as tourist attractions and construction sites.

　　(3) It is necessary to strengthen the inspection of reservoirs, pay attention to the limited water level of reservoirs in flood season, and pre-discharge measures can be taken in time for high-level reservoirs.

　　(4) Harvest mature late rice in time to prevent grain germination and rot caused by precipitation. After the rainstorm, the fields that plan to plant melons and vegetables will be drained in time to prepare for cultivation. Early-maturing litchi is easy to shoot autumn shoots after multiple rounds of precipitation, so fruit farmers should do a good job in controlling the shoots.

　　Nowadays, two-wheeled electric vehicles are becoming more and more common. In addition to daily travel and transportation, some people use them as a tool to make money and make a living, such as the delivery staff who shuttle through the city every day. For these takeaways, a two-wheeled electric vehicle with excellent performance can improve their delivery efficiency and help them get more benefits in a limited time, and the No.9 electric vehicle Mz MIX is such a high-performance product.

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　　Therefore, Mz MIX, the No.9 electric vehicle, adopts a cradle-type high-strength double-tube carbon steel frame, which belongs to the same level chassis system as M95C, and is full of rigidity and toughness, making it more solid and stable to ride. Coupled with high-performance tires with excellent grip, it can avoid slipping even on wet roads, and it is smoother when cornering. In addition, the front and rear double disc brakes further improve the riding stability, make the brakes more sensitive and stable, and greatly reduce the probability of "accidents".

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　　For the takeaway, time is money, and every minute can’t be wasted, so every step and link in the delivery process should be as concise and efficient as possible. RideyFUN Air intelligent driving system of Mz MIX No.9 electric vehicle can be displayed on the dashboard, so that the delivery staff can clearly grasp the precise route and reach the destination faster without using the mobile phone to navigate, and it can also answer the phone without using the mobile phone, making it more convenient to contact customers.

　　Not only that, it also supports keyless unlocking, and the takeaway can unlock when it is close to the electric car, and automatically lock it when it leaves. This further simplifies the process of car use, and the takeaway does not need to unlock or close the lock frequently, so the time saved can send more orders.

　　It is not difficult to see that Mz MIX, the No.9 electric vehicle, fully meets the needs of the takeaway in all aspects, so that the takeaway can deliver the food to the ordering person faster and more stably, and it is the "right-hand man" and "golden partner" of the takeaway. More importantly, the price of this new national standard lead-acid electric vehicle is only about 4,000 yuan. I believe it is difficult to find an electric vehicle product with more outstanding comprehensive performance among its peers. If the delivery staff want to improve their delivery efficiency, consider Mz MIX, the No.9 electric car.