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一、我国预算制度改革取得的成就我国的预算制度改革是逐步深入的,它与我国社会制度从人治走向法制、从计划经济走向市场经济的进程是一致的。20多年来,特别是近3年,预算制度正在进行着革命性的变化,已经完成了以下几个方面的改革:在预算的法制化建设方面,进入80年代特别是颁布了《预算法》以来,预算的制定和实施由政府负责,预算的审核和批准由“人大”负责的权利关系格局已经理清,“人大”监督的力度不断加强。
I. Achievements Made in the Reform of China’s Budget System The reform of China’s budget system is gradually deepening. It is consistent with the process of our country’s social system from rule by men to rule of law and from the planned economy to the market economy. In the past 20 years, and especially in the past three years, the budget system is undergoing a revolutionary change. The reform of the budget system has been completed in the following aspects: From the 1980s to the legal construction of the budget, especially since the Budget Law was promulgated The formulation and implementation of the budget are under the responsibility of the government. The budget review and approval of the relationship between the powers under the responsibility of the NPC has been clarified and the supervision of the NPC has been continuously strengthened.