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《中华人民共和国预算法》是我国实施以法治财、依法理财的重要法律依据,是加强社会主义民主和法制建设的一个重要方面。党的十四大提出了建立社会主义市场经济体制的目标,强调要充分发挥财政在建立健全社会主义市场经济体制中的宏观调控作用。同时,也迫切需要以法律的形式明确各级权力机关、政府、财政部门以及各部门、各单位在预算管理中的职责,加强对预算编制、预算审批、预算执行的管理和监督,保障和促进经
The “Budget Law of the People’s Republic of China” is an important legal basis for our country’s implementation of administering the money by law and the financial management according to law, and is an important aspect of strengthening the building of socialist democracy and the rule of law. The 14th National Congress of the Communist Party of China set forth the goal of establishing a socialist market economic system and emphasized that it is necessary to give full play to the macro-control role of finance in establishing and perfecting the socialist market economic system. At the same time, it is also urgently necessary to clearly define the responsibilities of the organs of authority at all levels, the government, the financial departments, various departments and units in the budget management, and strengthen the management and supervision over the budget preparation, budget approval and execution of the budget, and ensure and promote through