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自1995年《预算法》及《预算法实施条例》施行以来,在党中央、国务院的正确领导下,我国财政制度改革取得显著成效,初步建立了与社会主义市场经济体制相适应的公共财政制度体系。随着经济社会发展,现行预算管理制度也暴露出一些不符合公共财政制度和现代国家治理要求的问题。为贯彻落实党的十八大和十八届三中全会精神,10月8日,国务院出台《关于深化预算管理制度改革的决定》,细化落实建立现代预算制度的相关举措,进一步完善预算管理,促进财政收支规范透明。
Since the implementation of the “Budget Law” and the “Implementation Regulation of the Budget Law” in 1995, under the correct leadership of the Central Party Committee and the State Council, the reform of China’s financial system has achieved remarkable results and the initial establishment of a public financial system compatible with the socialist market economic system system. With the economic and social development, the current budget management system also exposed some problems that do not meet the requirements of the public finance system and the modern state governance. In order to implement the spirit of the 18th CPC National Congress and the 3rd Plenary Session of the 18th CPC Central Committee, on October 8, the State Council promulgated the “Decision on Deepening the Reform of Budget Management System”, elaborated the relevant measures for establishing a modern budget system, and further improved the budget management , Promote the fiscal revenue and expenditure normative and transparent.