对《预算法》运行中几个问题的思考

Thoughts on Budget Law in Operation

中国《预算法》自1995年1月1日颁布实施以来,为国家及地方预算、决算管理走上法制化轨道打下了良好的基础,在约束政府预算、规范预算管理与监督发挥了较重要的作用。但随着社会主义市场经济的不断发展,中央、地方预、决算的编制、执行、监督中暴露出许多亟待解决的问题,修订《预算法》势在必行。

The Budget Law of China was issued on Jan. 1st, 1995, and has been carried out since then. It has laid a good foundation for the legalization of the state and budget final accounts management. It has played an important role in restricting government budget and normalizing budget management and supervision. With the development of socialist market economy, many problems arise in making up, carrying out,supervision of central and local budget and final accounts. Therefore, it is necessary to revise budget law.