新预算法规范下经理国库有效途径探索

The Exploration on the Effective Ways to Manage the State Treasury under the Norms of New Budget Law

2015年1月1日正式实施的新《预算法》,完善了预算体系,改进了预算控制方式,规范了政府债务管理,完善了转移支付,硬化了预算支出约束,对预算编制和调整、预算审查和批准、预算执行和监督等各环节的管理要求更加明晰,法律责任追究更加严格,可操作性明显增强,为加强预算管理、推行依法理财、建设廉洁政府提供了强有力的法律依据。面临新《预算法》实施良机,承担着经理国库职责的人民银行,亟需进一步从国库管理、国库制度、国库系统、国库履职等方面进行完善和提升,努力推动经理国库水平上新台阶。

New Budget Law formally implemented on January 1, 2015 perfects the budget system, improves the budget control mode, standardizes the government debt management, perfects the transfer payment, strengthens the budget expenditure constraints, makes clearer requirements for the management of the budget preparation and adjustment, the budget examination and approval, and the budget implementation and supervision, forms a stricter legal responsibility, and obviously enhances the maneuverability, which provides a strong legal basis for strengthening the budget management, implementing lawful financial management and building a clean government. Facing the implementation of new Budget Law, carrying out the responsibility to manage the state treasury, the Peo-ple’s Bank of China needs further perfecting and improvement from such aspects as the management, system and performance of the state treasury to push the state treasury manager up to a new level.