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我国政府于2014年8月31日,召开了十二届全国人大常委会第十次会议,审议通过了新修订的《中华人民共和国预算法》(以下简称新《预算法》),要求于2015年1月1日起正式施行。新《预算法》旨在提高预算的约束力,规范政府收支行为,加强对预算支出的监督与管理。新《预算法》的颁布,为各级财政编制预算、审批预算、执行预算等程序提供了更加完善与成熟的立法保障,有利于我国财政支出的规范、透明。在此背景下,笔者试以新《预算法》为依据和视角,对财政支出展开论述。
On August 31, 2014, the Chinese government convened the Tenth Meeting of the 12th NPC Standing Committee, which reviewed and passed the newly revised Budget Law of the People’s Republic of China (hereinafter referred to as the “New Budget Law”) and requested that in 2015 January 1, the official date of implementation. The new “Budget Law” aims to increase the budget binding, standardize government revenue and expenditure, and strengthen the supervision and management of budget expenditures. The promulgation of the new “Budget Law” has provided a more complete and mature legislative guarantee for the preparation of budgets, examination and approval budgets, the implementation of budgets and other procedures at all levels of government, and is in the interests of the standardization and transparency of China’s financial expenditure. In this context, the author tries to discuss the fiscal expenditure with the new “Budget Law” as the basis and perspective.