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财政部于9月10日至17日在北京怀柔县召开了预算法国际研讨会。会上,国际货币基金组织、美国、联邦德国、日本、印度、罗马尼亚七位专家作了有关预算法和预算管理的报告。内容较多,值得我国借鉴和参考的,概括起来有以下几点: 一、强化预算管理,必须根据本国的具体实际,制定预算法规由于各国不同的历史习惯和政治经济条件,特别是政体不同,各国的法律制度也不尽相同。但绝大多数国家都有根据本国政体制定的预算法律制度。如美国虽然没有单一的《预算法》,但在《宪法》中专门有一章;联邦德国的《宪法》、《促进
The Ministry of Finance held an international seminar on budget law in Huairou County, Beijing from September 10 to 17. At the meeting, seven experts from the International Monetary Fund, the United States, the Federal Republic of Germany, Japan, India and Romania made a report on budget law and budget management. To sum up the following points: First, to strengthen budget management, we must formulate the budget laws and regulations according to the specific conditions of our country. Due to the different historical habits and political and economic conditions of different countries, especially the different political systems, Different countries have different legal systems. However, most countries have a budget legal system based on their own political system. For example, although the United States does not have a single “budget law”, it has a special chapter in the Constitution; the Federal Constitution of Germany "promotes