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1、以法制为基础。即是说,财政收入的方式和数量或财政支出的去向和规模必须建立在法制的基础上,不能想收什么就收什么,想收多少就收多少,或者,想怎么花便怎么花。无论哪一种形式、哪一种性质的收入,都必须先立法,后征收。无论哪一类项目、哪一类性质的支出,都必须依据既有的制度来安排。2、全部政府收支进预算。政府预算不仅是政府的年度财政收支计划,还是财政收支活动接受立法机关和社会成员监督的重要途径。通过政府预算的编制、审查、执行和决算,可以使政府的收支行为从头到尾置于立法机关和社会成员的监督之下。这即是说,预算的实质是透明度和公开化,并非简单地将政府收支交由哪一个部门管理或列入哪
1, based on the rule of law. In other words, the manner and amount of fiscal revenue or the whereabouts and scale of fiscal expenditure must be based on the rule of law. What we can not receive? What is the amount of income? How much? No matter what form, what kind of income, must be the first legislation, after the expropriation. No matter what kind of project, what kind of expenditure, must be based on the existing system to arrange. 2, all government revenue and expenditure into the budget. The government budget is not only the government’s annual revenue and expenditure plan, but also an important way for the fiscal revenue and expenditure to accept the supervision of the legislature and members of society. Through the government budget preparation, review, implementation and final accounts, you can make the government revenue and expenditure from beginning to end placed under the supervision of the legislature and members of the community. That is to say, the essence of the budget is transparency and openness. It is not simply which department of the government revenue to pay to manage or include