第八届全国人民代表大会第二次会议审议通过的《中华人民共和国预算法》(以下简称预算法),从1995年1月1日起就要全面实施了。这是强化预算的分配监督职能,健全国家对预算的管理,加强宏观调控,保障经济和社会健康发展的一项重要法律。认真贯彻实施这部法律,必然会将我国依法理财、以法治财的工作推向 The Budget Law of the People’s Republic of China (hereinafter referred to as the Budget Law) reviewed and approved by the Second Session of the Eighth National People’s Congress has been fully implemented since January 1, 1995. This is an important law that strengthens the budgetary allocation and supervision function, improves state budget management, strengthens macroeconomic regulation and control and ensures sound economic and social development. Conscientiously implementing this law will inevitably push our work of managing wealth according to law to governing the country by law