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2007年后我国政府预算公开不断取得突破性进展,制度安排从政策驱动转向规章约束,公开内容从专项信息转向预算全景,公开方式从信息发布转向信息阐释。2014年预算法大修,新预算法对政府预算公开的内容、时限、范围和责任追究做出了明确规定,由此,政府预算公开进入法治化轨道。然而需要注意的是,时至今日,各级政府的预算公开仍然高度不平衡,地方政府预算公开规范性与中央政府预算公开规范性差
Since 2007, the budget of our government has made breakthrough progress in public. The institutional arrangement has shifted from policy-driven to regulation and control. The open content has shifted from the special information to the panoramic view of the budget, and the open way has changed from the information release to the information interpretation. The budget law was overhauled in 2014, and the new budget law clearly stipulates the openness, time limit, scope and accountability of the government budget. As a result, the government budget has entered the track of rule of law openly. However, it should be noted that, up to now, the budget of all levels of government is still highly unbalanced, and the normative nature of the budget of local governments is not in line with that of the central government