预算是国家保障政权建设、发展经济和社会事业、实施宏观经济调控的主要工具之一,在国家政治经济生活中具有重要的地位。现在,一部盼望已久的规范预算行为的《中华人民共和国预算法》业经八届人大二次会议的通过而诞生,它把方方面面管理与监督预算的职权以及对预算从编制、审批到执行、调整到决算通过等 The budget is one of the major tools for ensuring the building of political power, developing economic and social undertakings, and implementing macroeconomic regulation and control in the country. It plays an important role in the country’s political and economic life. Now that a long-awaited budgetary act of the People’s Republic of China, the Budget Law of the People’s Republic of China, has been adopted by the Second Session of the Eighth National People’s Congress, it has put all aspects of the power to manage and supervise the budget, as well as the budgetary preparation, approval, Adjusted to the end of the account and so on