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1994年3月22日,八届全国人大二次会议经过大会表决,通过了《中华人民共和国预算法》,江泽民主席当天发出公布并于1995年1月1日起实施这部法律的主席令。这标志着社会各界盼望已久的《预算法》出台了。预算是国家管理社会经济事务、实施宏观调控的主要手段之一,在整个国家的政治、经济、社会生活中具有重要的地位和作用。《预算法》的颁布和实施,对于强化预算的分配和监督职能,健全国家对预算的管理,加强国家宏观调控,保障经济和社会的健康发展,具有十分重要的意义。为了加深理解《预算法》的有关规定,促进《预算法》的贯彻实施,本文着重回顾一下《预算法》的起草、审议过程及对一些问题的讨论情况。
On March 22, 1994, the Second Session of the Eighth National People’s Congress passed the voting in the General Assembly and passed the Budget Law of the People’s Republic of China. President Jiang Zemin issued a presidential order promulgating the same day and implementing the law on January 1, 1995. This marks the long-awaited “Budget Law” promulgated by all walks of life. Budget is one of the major means by which the state manages social and economic affairs and carries out macro-control. It plays an important role and role in the political, economic and social life of the entire country. The promulgation and implementation of the “Budget Law” are of great significance to strengthening the budget allocation and supervision functions, improving the state’s budget management, strengthening the state’s macro-control and safeguarding the economic and social health. In order to deepen the understanding of the relevant provisions of the “Budget Law” and promote the implementation of the “Budget Law,” this paper reviews in detail the drafting and reviewing process of the Budget Law and the discussions on some issues.