Legal analysis: In order to establish a comprehensive, standardized, transparent, standard, scientific and binding budget system, establish and improve the inter-annual budget balance mechanism, and standardize the establishment, supplement and use of the budget stabilization fund, these measures are formulated in accordance with the Budget Law of the People's Republic of China and other laws and regulations. The term "budget stabilization fund" as mentioned in these Measures refers to the reserve funds set by general public budgets at all levels to achieve macro-control objectives and maintain the convergence and stability of government budgets between years. Government fund budgets, state-owned capital operating budgets and social insurance fund budgets at all levels shall not set up budget stabilization funds. The financial departments of governments at all levels shall be responsible for putting forward specific plans for the establishment, supplement and use of the budget stabilization fund, which shall be incorporated into the budget, draft final accounts or adjustment plan of the budget at the corresponding level after being approved by the government at the same level.

Legal basis: Interim Measures for the Administration of Budget Stabilization Fund

Tenth general public * * * budget funds to supplement the budget stability adjustment fund, listed in the general public * * * budget expenditure "supplementary budget stability adjustment fund" subjects; When transferring funds from the government fund budget to supplement the budget stabilization fund, it is listed as "transferring funds from the government fund budget".

When using the budget stabilization fund, it should be included in the general public budget revenue and listed as the "transferred to the budget stabilization fund" subject of the general public budget revenue.

Thirteenth financial departments of local governments at all levels may, in accordance with the provisions of these measures and in combination with the actual situation in the region, formulate measures for the management of budget stabilization funds in the region.