Budget refers to the overall planning of income, expenditure and cash flow of enterprises in a certain period of time in the future. It expresses various economic activities in the form of money. Each responsibility center has a budget, which is the financial plan of all kinds of resources needed to carry out the tasks of the center and complete the financial objectives.

Settlement refers to the calculation and distribution of members' trading margin, profit and loss, handling fees, delivery funds and other related funds according to the trading results and relevant regulations of the Exchange. The settlement includes the settlement of members by the exchange and the settlement of customers by the futures brokerage company, and the calculation results will be included in the customer's margin account.

(2) the settlement system

The settlement of the futures exchange shall be carried out by the margin system, the daily debt exemption system and the risk reserve system. In line with the hierarchical structure of the futures market, the settlement of futures trading is also hierarchical and hierarchical. The exchange only settles accounts for members, and non-member units and individuals settle accounts through members of futures brokerage companies.

Article 2 of the Regulations on the Implementation of the Audit Law of People's Republic of China (PRC) defines audit as: "Audit is the act of auditing organs to independently check accounting vouchers, accounting books, accounting statements and other information and assets related to financial revenue and expenditure, and to supervise the authenticity, legality and efficiency of financial revenue and expenditure."