Does the comprehensive budget of listed companies need the approval of the shareholders' meeting? Which article of that law stipulates it?

Article 38 The shareholders' meeting shall exercise the following functions and powers:

(5) To examine and approve the annual financial budget plan and final accounts plan of the company;

Where the shareholders unanimously agree to the matters listed in the preceding paragraph in writing, they may make a decision directly without convening a general meeting of shareholders, and all shareholders shall sign and seal the decision document.

Article 100 The provisions of the first paragraph of Article 38 of this Law concerning the functions and powers of the shareholders' meeting of a limited liability company shall apply to the shareholders' meeting of a joint stock limited company.