2015年1月1日,新修订的预算法正式施行,新预算法对政府的预算编制、预算公开、预算约束、转移支付、地方举债等进行了明确规定,也从预算管理、编制、执行、决算等各个环节强化了人大监督。笔者根据预算法,着重梳理了一下地方预算草案审查中应把握的几个问题,供读者参考。一、初步方案提交时间问题预算法第四十四条规定,在本级人民代表大会会议举行的30日 On January 1, 2015, the newly revised budget law came into effect. The new budget law clearly stipulates the government’s budget preparation, budget disclosure, budget constraint, transfer payment, and local borrowing. It also stipulates the budget management, preparation, implementation, The final accounts and other links strengthened supervision of the NPC. The author according to the budget law, focusing on combing a few local draft budget review should grasp several issues for readers reference. First, the preliminary program to submit the question of time The provisions of Article 44 of the Budget Law, at the level of people’s congress meeting on the 30th