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一、健全预算法制,硬化预算约束的必要性首先,这是实行依法治财的主要手段。预算法律制度是财政法律制度的主要内容。回顾四十年的财政预算管理法制建设工作,我认为步子太慢。十年动乱时期,预算管理法制和其他各项法制一样,遭受了严重的破坏。党的十一届三中全会以后,预算管理法制虽然进行了一些恢复和补充,但不系统不完善。预算管理无法可依,导致整个财政管理松弛,财政收支预算指标的确定以及预算的执行出现了随意性问题,必须通过迅速加强预算法制建设,
First, improve the budget law, the need to harden the budget constraints First of all, this is the main means of administering money according to law. The budget legal system is the main content of the financial legal system. Looking back on the construction of the legal budget for the past 40 years, I think the pace is too slow. During the ten-year turmoil, the budget administration legal system suffered as serious damage as other legal systems. After the Third Plenary Session of the Eleventh Central Committee of the Party, although the budget management legal system has undergone some restoration and supplement, it is not systematically imperfect. Budget management can not be followed, leading to the relaxation of the entire financial management, the budget revenue and expenditure budget targets and the implementation of the budget appeared arbitrary problems, we must speed up the building of the budget legal system,