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财政是国家治理的基础和重要支柱。预算法治化,是落实依法治国方略的突破口,也是推进国家治理体系和治理能力现代化的重要制度保障。新预算法全面贯彻党的十八大和十八届三中全会精神,将政府收支行为以及预算的编制、审查、批准、执行、调整和监督等程序,以法律的形式固化下来,使财税改革于法有据、有法可依,在财政发展史上具有里程碑式的意义。从宏观层面看,新预算法有利于更好地发挥政府和市场两个作用。当前,
Finance is the foundation and important pillar of state governance. The rule of law in the budget is a breakthrough point in implementing the strategy of governing the country according to law and is also an important institutional guarantee for the modernization of the state governing system and the governance capacity. The new budget law comprehensively implements the spirit of the 18th CPC National Congress and the Third Plenary Session of the 18th CPC Central Committee, solidifies the procedures for compiling, reviewing, approving, implementing, adjusting and supervising government revenue and expenditures in the form of laws so that the fiscal and taxation Reform is based on law, law and law, and has a landmark meaning in the history of financial development. From a macro perspective, the new budget law is conducive to giving better play to both the government and the market. current,