2014年8月经全国人大常委会审查批准的新《预算法》自2015年1月1日起施行。北京市平谷区财政把贯彻实施好预算法当成一项重要工作,切实提高学习贯彻新法的自觉性和主动性,坚持依法理财,不断开创预算管理工作的新局面。一、深入理解新法亮点,准确掌握新法精神(一)全口径预算体系:“横与纵”。全口径预算体系,从横向上来 August 2014 The new Budget Law, reviewed and approved by the NPC Standing Committee, will go into effect on January 1, 2015. Pinggu District of Beijing Finance to implement the good budget law as an important task, and effectively improve the study and implementation of the new law consciousness and initiative, adhere to financial management according to law, and constantly create a new situation in budget management. First, a thorough understanding of the bright spots of the new law, accurate grasp of the spirit of the new law (a) the full budget system: horizontal and vertical . The full budget system, from the horizontal