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党的十八届三中全会提出“深化财税体制改革”、“实施全面规范、公开透明的预算制度”、“建立事权和支出责任相适应的制度”。按照十八届三中全会确立的全面深化改革总目标和改进预算管理的明确要求,为促进建立与国家治理现代化相适应的现代财政制度,各级财政部门认真贯彻党中央、国务院的决策部署,深化预算管理制度和财政体制改革,取得了很大的进展。2014年,全国人大常委会修改了《预算法》,国务院印发了《国务院关于深化预算管理制度
The Third Plenary Session of the 18th CPC Central Committee proposed “deepening the reform of the fiscal and taxation system,” “implementing a fully-regulated and open budget system,” and “establishing a system of accountability and expenditure responsibility”. In line with the overall objective of deepening the reform set forth at the Third Plenary Session of the 18th CPC Central Committee and the explicit request for improving budget management, in order to promote the establishment of a modern financial system compatible with the modernization of state governance, the financial departments at all levels conscientiously implement the decisions and plans of the CPC Central Committee and the State Council, Great progress has been made in deepening the budget management system and the reform of the financial system. In 2014, the NPC Standing Committee revised the Budget Law, and the State Council issued the "State Council’s Opinion on Deepening the Budget Management System