这次预算法修订,全面贯彻了党的十八大、十八届三中全会精神,蕴含了依法治国的要求,充分体现了中央用立法来引领和推动改革的思路,不仅为依法行政、依法理财提供了重要的法律保障,也为深化财税改革创造了良好的法律环境。贯彻落实新预算法,应着力深化预算管理改革,积极构建全面规范、公开透明的预算制度。(一)完善政府预算体系,推进全口径预算管理。新预算法明确规定“政府的全部收入和支出都应当纳入预算”。在2015年省级预算编制过程中,湖北围 The revision of the budget law comprehensively implemented the spirit of the 18th CPC Congress and the Third Plenary Session of the 18th CPC Central Committee, which contained the requirements of governing the country according to law and fully reflected the central government’s thinking of using the legislation to lead and promote the reform. It not only regulated the affairs according to law, Money management provides important legal protection as well as a good legal environment for deepening fiscal and tax reforms. To implement the new budget law, efforts should be made to deepen the budget management reform and actively build a fully-regulated and open budget system. (A) improve the government budget system, promote the full budget management. The new budget law clearly stipulates that “all government revenue and expenditure should be included in the budget.” In the 2015 provincial budget preparation process, Hubei Wai