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2014年8月31日,素有“经济宪法”之称的《预算法》在历经三届人大、启动四次审议后完成首次大修,并将于2015年1月1日起正式实施。此次大修实现了《预算法》立法宗旨的根本转变,使其从一部政府管理预算的法律变成为用预算控制政府权力的法律。立法宗旨转变背后的艰难历程立法宗旨反映了一部法律的基本精神和理念。不同于修订前“健全国家对预算的管理,加强国家宏观调控”的表述,新《预算法》明确其立法宗旨是“为了规范政府收支行为,强化预算约束,加强对预算的管理和监督,建立健全全面规范、公开
On August 31, 2014, the ”Budget Law“, once known as the ”Constitution of the Economy,“ completed its first overhaul after three sessions of the NPC’s review and four deliberations and will be formally implemented on January 1, 2015. The overhaul achieved a fundamental shift in the legislative purpose of the Budget Law from a government-run budget law to a budget-controlled law. The Purpose of Legislation The Difficult Course behind the Change The purpose of the legislation reflects the basic spirit and philosophy of a law. Different from the amendment before ”to improve the state’s budget management and strengthen national macro-control “ statement, the new ”Budget Law“ to clarify its legislative purpose is ”In order to regulate government revenue and expenditure behavior, strengthen the budget constraints and strengthen the management of the budget And supervision, establish and improve a comprehensive and standardized, open