财政预决算公开,对于保障群众对财政预算的知情权、参与权和监督权,具有重要的意义。在预算法修改过程中,如何增加预决算的透明度,管好政府的“钱袋子”一直是社会公众十分关注的焦点。修改后的预算法将“建立健全全面规范、公开透明的预算制度,保障经济社会的健康发展”写进了总则,标志着我国加快建立全面规范、公开透明的现代预算制度迈出了坚实的一步。一、新预算法关于预决算公开的规定新修改的预算法首次明确预决算公开透明制度, Public finances of the budget are of great significance for ensuring people’s right to know, participate and supervise on the budget. In the course of the revision of the budget law, how to increase the transparency of the final accounts and keep the “money bag” of the government has always been the focus of public concern. The revised budget law will “establish and improve a comprehensive, standardized and open budget system to ensure the healthy development of economy and society” and put it in the general rule, marking a solid foundation for our country to speed up the establishment of an all-round, open and transparent modern budget system A step. First, the new budget law on the budgetary provisions of the new amendments to the budget of the final accounts Open for the first time a clear and transparent final accounts system,