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预算法是财政领域的基本法律制度,素有“经济宪法”之称。原预算法自1995年施行以来,对于规范预算管理,推进依法理财,加强国家宏观调控,促进经济社会发展发挥了重要作用。但随着我们社会主义市场经济体制和公共财政体制的逐步建立,原预算法已不能完全适应形势发展的要求,2014年8月31日,十二届全国人大常委会第十次会议通过《全国人民代表大会常务委员会关于修改(中华人民共和国预算法)的决定》,重新颁布修订后的预算法,自2015年1月1日起施行。
The budget law is the basic legal system in the financial field and is known as the “Economic Constitution”. Since the implementation of the original budget law in 1995, it has played an important role in regulating budget management, promoting wealth management by law, strengthening state macro-control and promoting economic and social development. However, with the gradual establishment of our socialist market economic system and public financial system, the original budget law can no longer completely meet the requirements of the development of the situation. On August 31, 2014, the Tenth Meeting of the Standing Committee of the 12th National People’s Congress passed the " The Decision of the Standing Committee of the National People’s Congress on Amending the Budget Law of the People’s Republic of China, and promulgating the revised budget law shall come into force on January 1, 2015.