值此十届全国人大二次会议刚刚闭幕之际,我们在这里召开座谈会,纪念《中华人民共和国预算法》颁布十周年,具有十分重要的意义。通过这次座谈会,总结经验,交流情况,有助于进一步加强依法理财,加强预算监督和管理,推动预算体制改革,推进财政税收预算的法治工作。预算,也称政府预算,是政府的财政收支计划。它规定政府的活动范围和方向,反映政府的发展思路和方向,是政府发展经济,管理社会事务和实现宏观调控的主要手段之一。科学地安排预算,合理使用预算资金,是任何政府都责无旁贷的根本职责。预算法用法律的形式对预算问题进行了规范。预算法属于公法的范畴,是国家最重要的经济法律之一。预算法要求各级政府在行使 On the occasion of the just-concluded second session of the Tenth National People’s Congress, we hold a forum here to commemorate the 10th anniversary of the promulgation of the “Budget Law of the People’s Republic of China,” which is of great significance. Through this symposium, summing up experiences and exchanging information will help to further strengthen wealth management according to law, strengthen budget supervision and administration, promote budget system reform, and promote the rule of law in fiscal and taxation budgets. The budget, also known as the government budget, is the government’s fiscal revenue and expenditure plan. It stipulates the scope and direction of the government’s activities and reflects the government’s development train of thought and direction. It is one of the major means by which the government develops its economy, manages social affairs and realizes macro-control. Scientifically arranging budgets and using budget funds reasonably is the fundamental responsibility of any government. The budget law regulates the budget issue in the form of law. The budget law falls into the category of public law and is one of the most important economic laws in the country. The budget law requires that all levels of government be exercising