财政是国家治理的基础和重要支柱,依法加强对各级财政预算决算的审查监督,是国家治理体系和治理能力现代化的重要内容,亦是稳步推进中国民主法制建设的重要途径。强化对政府全口径预算决算的审查监督,要充分发挥各级人大和社会公众的作用,推进中国社会民主法治的进程。十八届五中全会提出了“十三五”改革的建议,同时强调了理念的改革和制度的建设。要想实现“十三五”规划,离不开财政政策和 Finance is the foundation and important pillar of state governance. To strengthen the examination and supervision of financial budget accounts at all levels in accordance with the law is an important part of the modernization of the state governance system and governance capacity. It is also an important way to steadily push forward the building of China’s democratic legal system. We will intensify the review and supervision of the budgetary statements of the entire budget of the government, give full play to the role of the people’s congresses and the public at all levels in promoting the process of democratic rule of law in China. The Fifth Plenary Session of the 18th CPC Central Committee put forward the proposal of reforming the “13th Five-Year Plan” and emphasized the reform of the concept and the construction of the system. To achieve “Thirteen Five ” planning, can not do without fiscal policy and