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已施行19年的《预算法》,已不能完全适应经济和社会发展的需要。我国《预算法》的产生,是财政发展到一定历史阶段的产物。新中国成立时,1949年9月通过的《中国人民政治协商会议共同纲领》中明确规定“建立预算、决算制度,划分中央和地方的财政范围”;1951年政务院颁布了《预算决算暂行条例》,暂行条例中规定了在计划经济条件下预算草案、预算、决算编制制度。1978年后,为适应市场经济的发
The “Budget Law”, which has been implemented for 19 years, can no longer fully meet the needs of economic and social development. The emergence of “budget law” in our country is a product of the development of finance to a certain historical stage. When the People’s Republic of China was founded, the “Common Framework of the Chinese People’s Political Consultative Conference” passed in September 1949 explicitly stipulated that “the establishment of the budget and final accounts system shall be such as to divide the fiscal scope of the central and local governments”; in 1951 the State Council promulgated the “ Regulations ”, the Provisional Regulations set forth in the planned economy under the conditions of the draft budget, budget, final accounts system. After 1978, in order to adapt to the development of a market economy