【作者】 刘尚希；

【Author】 Shangxi LIU;Research Institute for Fiscal Science,Ministry of Finance;

【机构】 财政部财政科学研究所；

【摘要】 <正>现在全社会都非常关注新预算法,大家从多种不同角度进行解读。从历史的角度来看,此次预算法的修订是一个重大的进步。根据过去的理解,预算仅仅是涉及如何分钱、如何管钱的一个工具。但实际上,预算也是约束政府的一个制度安排,这次预算法的修订就体现了这一点。从理念上看,新的预算法认为预算不仅仅是管理支出的工具,也是约束政府的一个安排。因此,本次预算法的修订和政府改革实际上是一枚硬币的两面。一、预算法和政府行政改革更多还原

【Abstract】 First of all, we can interpret the new budget law from different angles. From a historical point of view, the revision of the budget law is a major progress. According to the past understanding, the budget is only relates to a tool to manage money. But in fact, the budget is also a system arrangement for the government constraint, this revision of the budget law embodies this point. Secondly, from the perspective of ideas, the new budget law that budget is not only the expenditure management tool, but also an arrangement restrict for the government. Therefore, the budget law revision and reform of government is actually two sides of a coin. Finally, the new budget law will also have an important influence on economic growth.更多还原