预算是国家管理社会经济事务,实施宏观调控的重要手段之一。1995年1月1日《中华人民共和国预算法》的实施,结束了我国在预算管理方面长期无法可依的局面,成为我国财政管理法制化进程中的重要里程碑。《预算法》实施10年来,为各级政府利用财政预算管理社会经济事务、实施宏观调控提供了有力的法律保障。但随着我国经济体制和政治体制改革的深入,我国的经济社会形势发生了根本性变 The budget is one of the important means for the state to manage its social and economic affairs and carry out macro-control. The implementation of the “Budget Law of the People’s Republic of China” on January 1, 1995 has ended China’s long-term unmanageable situation in terms of budget management and has become an important milestone in the legalization of China’s financial administration. Since the “Budget Law” was implemented 10 years ago, it has provided powerful legal guarantee for governments at all levels to use the budget to manage social and economic affairs and implement macro-control. However, with the deepening of the reform of China’s economic and political systems, there has been a fundamental change in China’s economic and social situation