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2014年实施的新预算法,是对原《国家预算管理条例》中预算管理内容的一次较大范围的修订。总的来说,新预算法适应了我国经济发展的现状,强化了各级人大对预算收支的监督与管理作用,是推进我国依法治国战略的重要组成部分。在新预算法的影响下,事业单位需要调整当下财务管理工作的方向和内容,从而不断适应预算约束管理的要求,规范财政资金使用的经济行为。
The new budget law, introduced in 2014, is a relatively large-scale amendment to the contents of budgetary management in the original State Budget Management Regulations. In sum, the new budget law has adapted to the current situation of China’s economic development and strengthened the supervision and management of budgetary revenues and expenditures by people’s congresses at all levels. It is an important part of promoting the strategy of administering the country according to law. Under the influence of the new budget law, public institutions need to readjust the direction and content of the current financial management work so as to continuously adapt to the requirements of budget constraint management and regulate the economic behavior of using financial funds.