新《预算法》的基本理念、基本特征与实施建议

On the Basic Ideas and Features of the New Budget Law and Suggestions on Its Implementation

新《预算法》是财税法体系的基本法,是治国理政的基础和重要支柱。依法理财的基本理念是实施新预算法的法治保障;新《预算法》基本特点是预算组织、权责和程序统一;公共财政预算体制与分税制相结合等等。为了高效的实施新《预算法》和强化依法理财的基本理念,我们应树立和加强预算法治意识、整体性意识、风险意识等建议。

The new Budget Law is not only a fundamental law of the fiscal and tax law system, but also an important backbone for the nation＇ s governance and administration, the idea of managing revenue according to law is the safeguard for the implementation of the new Budget Law. The basic features of the new Budget Law are the budget organization ,responsibilities and procedures for unity; public budget system and the combination of the tax system and so on. In order to effectively implement the new budget and strengthen the idea of managing revenue according to law, We should establish and strengthen the budget law conscious, holistic awareness, risk awareness and other recommendations.