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新预算法的重大修改对于当下中国深化改革的发展进程具有划时代意义。本文以文化为视角,分别从现代民主、法治及中国传统文化的不同切面,通过新旧法比较,对新预算法立法理念原则制度的重大跃迁及新预算法的理论现实价值进行文化透视和解析,在中国传统文化与现代移植文化的理念竞合呼应之间重新认识和发现中国优秀传统文化资源,反思中国特色社会主义法治建设的本土现实路径。
The major revision of the new budget law is of epoch-making significance for the development of the current deepening reform in China. This article, from the perspective of culture, makes a cultural perspective and analysis of the significant transition of the legislative concept of principle of the new budget law and the theoretical real value of the new budget law from the perspectives of modern democracy, the rule of law and the traditional Chinese culture by comparing the new law with the new one. In order to reconsider and discover the excellent Chinese traditional culture resources and reconsider the local realistic path of constructing the socialist rule of law with Chinese characteristics, the traditional Chinese culture and the concept of modern transplanting culture are competing with each other.