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《预算法》是实现我国财政预算管理的基础性法律,在2014年全国人大常委会第十次会议审议并通过了新《预算法》。在新《预算法》中,结合了当前我国经济的发展情况对全口径预算体系、财政管理体制、预算公开、地方政府性债务等方面作出了修改,从而为我国不断加强财政体制改革,提供了坚实的法律依据。各部门与各单位在实际工作中,要积极践行新《预算法》内容,不断推进财政改革,从而构建我国市场经济发展新局面。
The “Budget Law” is the basic law for realizing our country’s budget management. In 2014, the 10th Session of the Standing Committee of the National People’s Congress examined and approved the new “Budget Law.” In the new “Budget Law”, combined with the current economic development in our country, we have made changes to the budgetary system of the entire budget, the financial management system, the open budget, and the debts of local government so as to provide our country with continuously strengthening the reform of the financial system A solid legal basis. In actual work, all departments and units should actively practice the contents of the new “Budget Law” and constantly push ahead with the fiscal reform so as to build a new situation in the development of China’s market economy.