全国人大八届二次会议通过的《预算法》,总结了我国长期积累起来的预算管理经验,根据我国国情借鉴吸收了国外预算管理的有益做法,为各级各部门以法治财、依法理财提供了重要法律依据。它对增强各级预算的法律效力,发挥预算的各项职能,健全国家对预算的管理和保障财税改革的顺利进行,都将起到重大的作 The “Budget Law” adopted by the Second Session of the Eighth National People’s Congress sums up the long-term accumulated budget management experience in our country, draws on and incorporates the beneficial practices of foreign budget management based on the actual conditions in our country, An important legal basis. It will play a significant role in enhancing the legal effectiveness of budgets at all levels, giving full play to the functions of the budget, improving state administration of the budget and safeguarding the fiscal reform.