预算法修订并实施以来,预决算公开工作在全国各地得以全面推开。2016年11月,财政部制定并公布了《地方预决算公开操作规程》,除对预决算公开操作规程作了明确规定外,并确立起“考核+公布排名+追责”的考核问责机制。有理由相信,预决算公开工作将全面迈入法制化、规范化和常态化轨道。预决算公开工作取得明显成效从微观来看,公开的反作用力明 Since the revision and implementation of the budget law, the open budget of final accounts has been rolled out all over the country. In November 2016, the Ministry of Finance formulated and promulgated the “Open Operating Rules for Local Budgetary Final Accounts”, in addition to clearly stipulating the open operating rules for the budget of final accounts, and establishing the examination and examination of “Examining, Ranking and Accountability” Accountability mechanism. There are reasons to believe that the open budget of the final accounts will be fully embarked on a legal, normative and normalized track. Obvious achievements made in the open budget of the final accounts From the microscopic point of view, the public counter-reaction is clear