2015年1月1日起开始实施的新《预算法》,无论是透明预算、信息公开的要求,还是绩效管理、地方政府举债权的确定,都对新时期我国财政监督的理念、框架内容和技术手段提出了新的要求。整体而言,新《预算法》对于新时期我国财政预算管理制度的规定,在脉络上明显呈现出与世界先进国家模式趋同的特征。在此背景下,研究 Since January 1, 2015, the new Budget Law, whether it is a transparent budget, information disclosure requirements, performance management, or the determination of the right of local governments to claim their debts, has an impact on the concept, framework and contents of China’s financial supervision in the new period Technical means put forward new requirements. Overall, the provisions of the new “Budget Law” for China’s fiscal budget management system in the new period clearly present characteristics that converge with the advanced countries in the world in terms of context. In this context, research