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我国自1995年颁布实施《预算法》近10年来,初步形成了以此为核心的预算法律体系,为“依法理财、依法治财”提供了有力的法律保障,对于强化我国预算的分配和监督职能、健全预算管理、加强国家宏观调控、保障经济和社会健康发展,发挥了重要作用。在充分肯定《预算法》实施所取得的显著成绩的同时,也应清醒地看到,由于体制转轨时期利益调整的难度以及制度设计本身的一些问题,使《预算法》的
Since the promulgation and implementation of the “Budget Law” in 1995, China has preliminarily formed a budget legal system based on this. It has provided a powerful legal guarantee for “law-based financial management and fiscal management according to law”, which is of great significance to strengthening the budget allocation in our country And oversight functions, improve budget management, strengthen national macro-control and ensure sound economic and social development and played an important role. While fully affirming the notable achievements made in the implementation of the Budget Law, we should clearly understand that due to the difficulty of adjusting the interests during the system transition and some problems of the system design itself, the “Budget Law”