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党的十八届四中全会提出“法律是治国之重器,良法是善治之前提”。建立起现代财政制度,是贯彻“依法治国”方针、深入推进依法行政、加快建设法治政府的重要举措。新《预算法》的出台是国家法律制度建设的一项重要成果,更是财政制度建设具有里程碑意义的一件大事,标志着我国向建立全面规范、公开透明的现代预算制度迈出了坚实的一步。
The Fourth Plenary Session of the 18th CPC Central Committee proposed that “law is a heavy measure for governing the country and good law is the prerequisite for good governance.” Establishing a modern financial system is an important measure for implementing the principle of “governing the country according to law” and further promoting administration according to law and accelerating the building of a government ruled by law. The promulgation of the new “Budget Law” is an important achievement in the construction of the national legal system and a milestone in the construction of the financial system. It marks a solid foundation for our country to establish a modern, comprehensive, open and transparent budget system step.