新预算法,既与十八届三中全会《决定》相衔接,又与财税体制改革总体方案相衔接,是对推动改革具有全局性影响的一部重要法律。《财政部关于专员办加强财政预算监管工作的通知》目前也已正式下发,专员办工作将全面融入财政预算管理。在预算法律依据逐渐完善、专员办职能转型逐步到位的情况下,应加强对预算的系统、全面、全程和绩效监管。一、在机制上,形成对预算的系统监管贯彻落实新预算法,需要充分发挥监管作用, The new budget law, which joins the “Decision” of the Third Plenary Session of the 18th CPC Central Committee and connects with the general plan for the reform of the fiscal and taxation system, is an important piece of law that has an overall impact on promoting the reform. The “Notice of the Ministry of Finance on Strengthening Commissioner’s Supervision of Fiscal Budget” has also been officially issued and the work of Commissioner Office will be fully integrated into the budget management. With the gradual improvement of the legal basis for the budget and the gradual transition of the functions of the Commissioner’s Office, the system, comprehensiveness, overall performance and performance monitoring of the budget should be strengthened. First, on the mechanism, the formation of a systematic budget supervision and implementation of the new budget law, the need to give full play to the regulatory role,