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自2015年1月1日起,我国实行重新修订的预算法(以下简称新《预算法》),预算法的重新修订,是贯彻落实党和国家政策精神的一项重大举措,反映了我国在财政上一直坚持的公共财政的理念。新《预算法》的实施有助于进一步对政府的收支行为进行规范,建立健全预算制度并使其进一步公开透明,同时,新《预算法》有利于加强预算支出的约束性,以法律法规的形式将政府预算的全过程置于全面监督与审查之中。
Since January 1, 2015, the revised budget law (hereinafter referred to as the “new” Budget Law) has been implemented in our country. The revision of the budget law is a major move to implement the spirit of the party and state policies and reflects the fact that our country The concept of public finance, which has always been insisted on in finance. The implementation of the new “Budget Law” helps to further regulate the government’s revenue and expenditure, establish and improve the budget system and make it more open and transparent. At the same time, the new “Budget Law” is conducive to strengthening the binding expenditure budget. In accordance with the laws and regulations In the form of government budget will be placed in the overall process of supervision and review.