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社会主义市场经济是法制经济,必然要求实施依法治国、依法理财。我国财政体制改革的目标是建立与社会主义市场经济发展相适应的公共财政体制。为了更好发挥国家预算的职能作用,必须加快预算法制建设。加强预算法制建设的必要性是由公共财政的法定性决定的,而其重要性则是由国家预算重要的职能作用所决定的。加强预算法制建设,对于建立和完善社会主义公共财政体制,加强和规范预算管理,改善预算审查监督,推进依法治国、依法理财的伟大方略,充分发挥国家预算的职能,促进国民经济与社会协调发展,具有十分重要的意义和作用。
Socialist market economy is a legal economy, which inevitably calls for administering the country according to law and managing wealth according to law. The goal of China’s financial system reform is to establish a public financial system that is compatible with the development of the socialist market economy. In order to give full play to the role of the state budget, we must speed up the construction of the budget and legal system. The necessity of strengthening the legal construction of the budget is determined by the statutory nature of public finance, and its importance is determined by the important function of the state budget. We will strengthen the construction of the budget law system and give full play to the functions of the state budget to promote the coordinated development of the national economy and society through the establishment and improvement of the socialist public financial system, the strengthening and standardization of budget management, the improvement of the budget examination and supervision, the great strategy of governing the country according to law and administering wealth according to law , Has a very important meaning and role.