The preparation of departmental budget is "two ups and two downs", that is, bottom-up and top-down procedures.

1. The finance department will regularly arrange budget preparation for each department every year, and make clear the related matters of budget preparation.

2. Each department shall report its budget proposal plan (including the budget of grass-roots units) to the competent financial department within the specified time.

3, the competent financial department according to the nature of funds (capital construction, science and technology three fees, retirement funds, free medical care, housing funds, handling fees, sewage charges, water resources fees, urban maintenance fees and other special expenses), the department budget proposal plan distributed to all business departments for preliminary examination; After the approval of the business department, it shall be reported to the competent department for unified preparation of the departmental budget.

4. The financial department will submit the summarized sub-budget subjects and sub-departmental budgets to the competent government for comprehensive balance.

5. After the budget is balanced by the government, the finance will issue the total amount of revenue and expenditure budget control to all departments.

6 departments (including the budget of grass-roots units) should report the adjusted budget plan to the financial department within the specified time.

7. The financial department will submit the summarized budget proposal to the government and the Party committee for examination and approval, and form a draft government budget to be submitted to the National People's Congress for deliberation. The budget approved by the National People's Congress is distributed by the finance to all departments (including the budgets of grass-roots units).