摘要
新《预算法》体现了现代治理理念,契合了改革发展要求,承载了制度创新内容。本文在深入分析《预算法》修改的背景和任务的基础上,从确立预算完整性等若干重要预算原则、规范细化预算编制、规范预算调整行为等十一个方面,充分阐述了新《预算法》的重要创新与进步。
The new Budget Law in China reflects the modem concept of governance, according with the requirements of reform and development, and contains the institutional innovation content. This paper analyzes the background and mission of revising the Budget Law based on the basic national conditions. On this basis, the paper expounds the important innovation and progress of the new Budget Law from the perspective of the important budget principles （e.g., budget integrity）, standardization and refinement of budgeting, standardization of budget adjustment behaviors and so on.
出处
《税务研究》
CSSCI
北大核心
2014年第12期3-8,共6页
关键词
新《预算法》
预算管理
预算审查监督
制度创新
The new Budget Law
Budget management
Budget examination
System innovation
