对我国财政预算管理法治化建设的思考

预算管理作为财政工作的核心,目标是保证政府行为不偏离纳税人的公共利益。改革开放以来,我国预算管理法治化建设取得显著成就,但与发达国家相比还有很大差距。促进我国预算管理法治化进程,需要进一步完善预算法律体系,提高预算编制质量,适时引入中长期预算框架,强化预算执行中的约束机制,加强预算监督。

On Legalization in Budget Management in China

Budget management,as the core of the financial work,its goal is to ensure that government actions do not deviate from the taxpayers of the public interest.Since reform and opening,budget management in China has made significant achievements in building the rule of law,but there is a big gap compared with developed countries.To promote the rule of law in budget process in China,it is necessary to further improve the legal system of the budget,improve the quality of budget preparation,timely introduce long-term budget framework,and strengthen mechanisms for implementation of the budget constraints,strengthening budget oversight.