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《中华人民共和国预算法》经第八届全国人民代表大会第二次会议审议通过,从1995年1月1日起施行。总的来看,一年来实施情况是好的。各级人大、政府及其有关部门和单位对学习实施《预算法》都非常重视,很多地方人大和政府的领导带头学习宣传《预算法》,或在广播、电视上发表讲话,或在报刊上写文章,或亲自给培训班讲课;政府和财政部门认真按照《预算法》的规定编制预算草案,人代会和人大常委会严格审批预算,审计部门切实加强预算执行情况的监督等等。1995年中央预算和很多地方预算执行情况都比较好,《预算法》发挥了重要作用。但是,通过一年多的实践,也发现一些问题,有的是客观原因造成的,有的则是由于对实
The Budget Law of the People’s Republic of China was deliberated and passed at the second session of the Eighth National People’s Congress and came into force on January 1, 1995. Overall, the implementation of the past year is good. The people’s congresses at various levels, the government and their relevant departments and units attach great importance to the study and implementation of the Budget Law. Many local people’s congresses and government leaders take the lead in studying and promoting the “Budget Law” or in radio and television or in newspapers and magazines Write articles or give lectures in person to the training class; the government and financial departments earnestly prepare draft budgets in accordance with the “Budget Law”; people’s congresses and the NPC Standing Committee strictly examine and approve the budget; the audit department earnestly strengthens the supervision of budget implementation; The central budget in 1995 and the implementation of the budget in many places are relatively good. The Budget Law has played an important role. However, after more than a year of practice, some problems have also been found, some of which are caused by objective reasons and others by real ones