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新《预算法》的颁布,是深化财税体制改革,建立现代公共财政制度的迫切需要。对深化预算管理制度改革,实施全面规范、公开透明的预算制度,完善社会主义市场经济体制,加快转变政府职能提供了法律基础。预算执行公开有利于确保人民群众知情权、参与权和监督权,提升财政管理水平,从源头上预防和治理腐败,是推进国家治理体系现代化,实现国家长治久安的重要保障。
The promulgation of the new “Budget Law” is an urgent need to deepen the reform of the fiscal and taxation system and establish a modern public financial system. It provides the legal basis for deepening the reform of the budget management system, implementing a comprehensive, standardized and open budget system, perfecting the socialist market economic system and accelerating the transformation of government functions. Open budget implementation is conducive to ensuring the people’s right to information, participation and supervision, improving financial management, and preventing and controlling corruption from the source. This is an important guarantee for the modernization of the state governing system and the long-term peace and stability of the country.