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《中华人民共和国预算法》(以下简称《预算法》)已经八届全国人大二次会议审议通过,以中华人民共和国主席令第21号发布,自1995年1月1日起施行。这是国家管理财政的一项基本法律,也是国家的主要法律之一。《预算法》的颁布施行,标志着我国的预算管理正式纳入了法律管理的轨道,对于健全预算管理,强化预算的分配和监督,加强国家宏观调控,保障和促进社会主义市场经济的健康发展.都具有重要的意义。
The Budget Law of the People’s Republic of China (hereinafter referred to as “Budget Law”) has been examined and adopted by the Second Session of the Eighth National People’s Congress and promulgated by Order No. 21 of the President of the People’s Republic of China with effect from January 1, 1995. This is one of the basic laws governing state finances and one of the country’s major laws. The promulgation and implementation of the “Budget Law” signify that our country’s budget management has been formally incorporated into the track of legal management, which is of great significance to sound budget management, strengthening budget allocation and supervision, strengthening national macro-control and safeguarding and promoting the healthy development of the socialist market economy. All have important meanings.