【摘要】 政府预算管理是落实民主和法治的重要措施。新中国成立70年来,我国的预算管理体制进行过多次变革,大体上经历了三个发展阶段,建立起了现代财政制度,并不断成熟完善,对我国法治政府建设起到了巨大的推动和支撑作用。现代政府预算制度是一个非常有效的对权力的使用进行监督与约束的控制制度。构建更加公开透明、更加有效的预算绩效管理与财政问责体制机制体现着我国财政预算制度改革和发展走向。更多还原

【Abstract】 Government budget management is an important measure in the implementation of democracy and the rule of law. During the 70 years since the founding of the People’s Republic of China,China’s budget management system has undergone many changes. It has generally gone through three stages of development,established a modern financial system,and has continued to mature and improve,which have played an important role in promoting and supporting the construction of China’s lawful government. Modern government budget system is a very effective control system to supervise and restrict the use of power. Constructing more open and transparent budget performance management and financial accountability system reflects the reform and development trend of our fiscal budget system.更多还原