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党的十八届三中全会提出了“财政是国家治理的基础和重要支柱”的重要论断,并对财税体制改革进行了全面部署,2015年新预算法正是在这样背景下孕育而生。预算法的修订是全面深化财税体制改革的一项重要举措,相比过去,新预算法有很多重大变化,其中包括央行国库管理方面,新预算法不仅充分肯定并全部继承原预算法中所有规定,而且在原有基础上作了进一步完善与强化,进一步明确了央行经理国库的职能,对新形势下基层国库履职提出了更高的要求。为此,笔者认为,要切实贯彻落实新预算法,只有通过强化三种意识,才能充分发挥央行国库的履职效能。
The Third Plenary Session of the 18th CPC Central Committee put forward the important thesis that “finance is the foundation and important pillar of state governance” and has fully deployed the fiscal and taxation system reform. The new budget law in 2015 was precisely conceived in this context. Health. The revision of the budget law is an important measure to comprehensively deepen the reform of the fiscal and taxation system. Compared to the past, there are many major changes in the new budget law, including the central bank treasury management. The new budget law not only fully affirms and fully inherits all the provisions of the original budget law , Further improved and strengthened on the basis of the original ones, further clarified the functions of the central bank manager as a state treasury and put forward higher requirements on the performance of grass-roots treasury under the new situation. To this end, the author believes that to effectively implement the new budget law, only by strengthening the three kinds of awareness can we fully tap the central bank’s performance efficiency.