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去年12月25日,九届全国人大常委会第十三次会议通过了《全国人民代表大会常务委员会关于加强中央预算审查监督的决定》。这是贯彻依法治国方略、推进依法理财的重要举措,对规范预算行为、严肃国家财经纪律具有十分重的意义。长期以来,我国的财政预算在促进国民经济和社会发展,保证国家政治稳定,改善人民生活,加强和改善宏观调控等方面发挥了重要作用。最近两年,面对亚洲金融危机和国内需求不足的影响,实施积极的财政政策,对保持经济的快速增长发挥了关键作用。应该看到,改革开放20多年,特别是1994年以来,我国财税体制改
On December 25 last year, the thirteenth meeting of the Standing Committee of the Ninth National People’s Congress passed the Decision of the Standing Committee of the National People’s Congress on Strengthening the Review and Supervision of the Central Budget. This is an important move to implement the strategy of governing the country according to law and to promote wealth management in accordance with the law. It is of great significance to regulating the budget behavior and seriously disciplining the state’s financial and economic laws. For a long time, our fiscal budget has played an important role in promoting national economic and social development, ensuring political stability in the country, improving people’s lives, and strengthening and improving macro-control. In the recent two years, facing the impact of the Asian financial crisis and the lack of domestic demand, implementing a proactive fiscal policy has played a key role in maintaining the rapid economic growth. We should see that since the reform and opening up for more than 20 years, especially since 1994, China’s fiscal and taxation system has changed