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立法宗旨是一部法律的灵魂,对于具体制度的设计起到统领作用。在制定法律时,立法宗旨的确立十分关键。2014年8月通过的预算法修正案,受到社会各界极大关注,其中最为关键的是对该法第一条“预算法立法宗旨”进行了修改。本次《预算法》修改过程中,立法宗旨条款的修改经历了一些波折。修改前的《预算法》第一条规定:“为了强化预算的分配和监督职能,健全国家对预
The purpose of legislation is the soul of a law, which plays a leading role in the design of specific systems. When formulating laws, the establishment of the purpose of legislation is crucial. The amendment to the budget law adopted in August 2014 has drawn great attention from all sectors of society. The most crucial point is the revision of Article 1 of the ”Legislative Purposes of the Budget Law“. In this revision of the ”Budget Law“, the revision of the legislative purpose clause has undergone some twists and turns. Article 1 of the ”Budget Law“ before the amendment stipulates: ”In order to strengthen the budgetary allocation and supervision function and improve the state’s pre-taxation policy,