预算是党和政府的经济风向标,党的十八大和十八届三中全会提出“加强对政府全口径预算决算的审查和监督”“实施全面规范、公开透明的预算制度”。新修订的预算法于2015年1月1日起正式实施,其确立的全口径预算体系,对各级人大及其常委会审查监督预算提出了更高要求。结合工作实践,笔者就加强县级人大对全口径预算审查监 The budget is the economic benchmark for the party and the government. The 18th CPC National Congress and the Third Plenary Session of the 18th CPC Central Committee put forward the proposal of “strengthening the review and supervision of the budgetary statements of the entire budget of the government.” “Implementing an all-round, open and transparent budget system” . The newly revised budget law came into effect on January 1, 2015. The full-caliber budget system it has set places higher demands on the people’s congresses and their standing committees for reviewing and supervising their budgets. Combined with work practices, the author will strengthen the county-level people’s congress on the full budget review of supervision