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关于修改预算法的决定在十二届全国人大常委会第十次会议上通过了,于今年1月1日起实施。李克强总理在今年人代会政府工作报告中指出:“除法定涉密信息外,中央和地方所有部门预决算都要公开。”作为人大常委会预算审查监督工作人员,准确理解新修改的预算法的法律精神,发挥预算法在规范预算行为、深化财税体制改革、推进国家治理现代化中的作用至关重要。本文就人大预算审查监督工作如何按照新修改的预算法要求,适应新常态谈三点思考。
The decision on amending the budget law was passed at the Tenth Meeting of the 12th NPC Standing Committee and will come into effect on January 1 this year. Premier Li Keqiang pointed out in his report on the work of the people’s congress government this year: “Except for statutory classified information, the final accounts of all the central and local governments must be made public.” As the budget review and supervision staff of the NPC Standing Committee accurately understands the new revision The legal spirit of the budget law and the role played by the budget law in regulating the budgetary conduct, deepening the reform of the fiscal and taxation system and promoting the modernization of state administration are of crucial importance. This article examines how the people’s congress budget review and supervision work according to the newly revised budget law and adapts to the new normal about the three-point thinking.