党的十八大提出支持人大及其常委会“加强对政府全口径预算决算的审查和监督”。那么,究竟什么是全口径预决算?提出的背景是什么?范围有多宽?笔者认为,这些都是值得我们去学习和思考的。特别是各级人大及其常委会应当积极作为,切实落实中央的要求,把全口径预决算管理打造成为制约政府财权的“笼子”。“全口径”提出的背景全口径预决算是一个统计概念,简而言之,就是要对全部政府性收支实行统一、完整、全面、规范的预决算管理。长期以来,我国政府收支不统一、不完整的问题突出,所谓预算 The 18th CPC National Congress proposed to support the NPC and its standing committee to “strengthen the review and supervision over the budgetary budget of the entire government.” So, what exactly is the full budgetary final accounts? What is the background of the proposed? Wide range? I believe that these are worth learning and thinking. In particular, people’s congresses at all levels and their standing committees should actively take the initiative to effectively implement the requirements of the Central Committee and build the management of the full budgetary final accounts into a “cage” restricting the government’s financial power. “Full caliber ” Background The full caliber budget is a statistical concept. In short, it is to implement a unified, complete, comprehensive and standardized budget management for all government revenues and expenditures. For a long time, the issue of inconsistent and incomplete government revenue and expenditure in our country has highlighted the so-called budget