一、完善预算立法,是强化国家宏观调控法律机制的重要内容我国预算法律制度,包括建国初期颁布的《预算决算暂行条例》、各个时期规定的预算管理体制、每年的预算决算编报办法和执行制度、每年经过人大审查批准的预算报告以及据此作出的相关决定、国家预算收支科目、预算会计制度以及预算管理过程中其它有关重大决定、措施等。一方面,我们要看到它对加强预算管理,保证国家职能任务的实现起到了一定 I. Improving Budget Legislation is an Important Content for Strengthening the Legal Mechanism of National Macro-control The budget legal system of our country includes the Provisional Regulations on Budgetary Accounts promulgated in the early days of the founding of New China, the budget management system stipulated in each period, and the annual budget final accounts compilation and execution System, the annual budget report approved by the People’s Congress and the relevant decisions made thereon, the budget subject of the state budget, the budget accounting system, and other relevant major decisions and measures in the budget management process. On the one hand, we should see that it has played a certain role in strengthening budget management and ensuring the fulfillment of the tasks of state functions