完善以“预算公开”为主要任务的预算管理制度,是推进国家治理体系与治理能力现代化的重要举措。为实施全面规范、公开透明的预算制度,国务院关于深化预算管理制度改革的决定,将完善政府预算体系,积极推进预算公开列为7大项25条改革要求的第一项,新预算法的颁布实施为推进预算公开提供了法律依据,这对提升国家治理能力、建设现代财政制度、构建法治财政和民主财政、制约和监督政府权力运行具有重大意义。“预算公开”是建设阳光政府、责任政府的重要载体。政府预算的公开透明,既能保障广大人民群众的知情权参与权监督权,同时也能进一步促使政府更好地承担自身 Improving the budget management system with “budget openness” as its main task is an important measure to promote the modernization of the national governance system and governance capacity. In order to implement a comprehensive, open and transparent budget system and the State Council’s decision on deepening the reform of the budget management system, the government budget system will be perfected and the budget will be actively promoted as the first of seven major reform projects under the 25-item reform. The promulgation of the new budget law The implementation provides the legal basis for promoting the openness of the budget, which is of great significance to enhancing the government’s ability to govern, building a modern financial system, building a law-based and democratic government, and restricting and supervising the operation of the government. “Open Budget ” is an important carrier of building a sunshine government and a responsible government. The openness and transparency of the government budget can both guarantee the right of people to the right to participate in the right to participate in the general public and at the same time further encourage the government to take on itself