Article 1 In order to effectively perform fiscal functions, strengthen fiscal expenditure budget management, and standardize fiscal investment review behaviors, these regulations are formulated in accordance with the relevant provisions of the "Budget Law of the People's Republic of China" and the "Interim Provisions on Fiscal Investment Review Management" of the Ministry of Finance.
Article 2 Fiscal investment review is an important part of fiscal functions. It is the behavior of the fiscal department to evaluate and review the project estimates, budgets and completion final accounts of fiscal capital investment projects. The financial investment review work is carried out by the financial investment review agency entrusted by the financial department.
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