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编者按:全面规范、公开透明的预算制度是国家治理体系和治理能力现代化的基础和重要标志,是强化预算约束、规范政府行为、实施有效监督、把权力关进制度笼子的重大改革举措。党的十八届三中全会提出,要建立全面规范、公开透明的预算制度。新预算法确定了预算公开透明的法律制度框架,对预算公开透明做了全面、明确、具体的规定。近年来,我国各级政府、财政部门以及各部门积极推进预决算公开,不断扩大公开范围,细化公
Editor’s note: A fully-regulated and open budget system is the basic and important symbol of the modernization of the state governance system and governance capacity. It is a major reform measure that strengthens budget constraints, regulates government behavior, implements effective supervision and puts power into the cage of the system. The Third Plenary Session of the 18th CPC Central Committee proposed that a comprehensive, open and transparent budget system be established. The new budget law has established a transparent and open legal framework for the budget and has provided comprehensive, clear and specific provisions on the transparency and transparency of the budget. In recent years, all levels of government, financial departments and various departments in our country have actively pushed forward the open budget of final accounts, continuously expanded the scope of openness,