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预算法是一个国家进行宏观调控,规定国家管理中财政收支制度的法律。预算法在国家法律体系中的地位尤为重要,有着小宪法、经济宪法之称。国家为了适应新的社会发展,加强财政收支的合理性,2012年7月16日至8月5日全国人大常委会法制工作委员会公布了新的预算法修正案草案,面向全社会征集修改意见30余万条。由此可知,全社会对预算法的重视程度可见一斑。
The budget law is a law that states carry out macro-control and stipulate the fiscal revenue and expenditure system in state administration. The status of budget law in the national legal system is particularly important, with a small constitution and an economic constitution. In order to adapt to the new social development and strengthen the rationality of fiscal revenue and expenditure, the State Legislative Affairs Working Committee of the Standing Committee of the National People’s Congress announced a new draft amendment to the budget law from July 16 to August 5, 2012, aiming at collecting opinions from all over the society More than 30 million. This shows that the whole society’s emphasis on the budget law is evident.