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预算法治是国家财政管理的法治基础,也是现代民主政治的逻辑起点。法治的精要,就在于规范和控制国家权力;而限权的关键,首当是对“国家钱包”的有效控制。李克强总理在国务院第一次廉政工作会议上,要求建立公开、透明、规范、完整的预算体制,把政府所有的收入和支出都纳入预算,形成强有力的约束机制。经过改革开放三十多年的财富积累后,中国政府的预算改革如何真正实现法治化,已成为建设法治政府、推行民主政治的一道“必答题”。
The rule of law in the budget is the foundation of the rule of law in the country’s financial management and also the logical starting point of modern democratic politics. The essence of the rule of law lies in the standardization and control of state power; and the key to the limitation of rights is, at the very least, the effective control of the “state wallet.” At the first clean council meeting of the State Council, Premier Li Keqiang demanded that an open, transparent, standardized and complete budget system be established and that all revenues and expenditures of the government should be included in the budget so as to form a strong restraining mechanism. After more than 30 years of reform and opening up, the budget reform in China has really become a law-based government. It has become a compulsory issue for building a government ruled by law and promoting democratic politics.