一、扩展和规范预算决算审查监督范围,为实现对政府全口径预算决算的审查和监督提供了法制保障新预算法充分体现了党中央的要求,明确规定政府全部收入和支出都应当纳入预算,各级政府、各部门、各单位的支出必须以经批准的预算为依据,未列入预算的不得支出。在法律层面进一步明确了预算完整性原则,通过完整的预算决算全面反映政府和公共部门的活动,并实行对政府全口径预算决算 I. Expanding and Standardizing the Scope of Budget Final Accounts The scope of the review and supervision provides a legal guarantee for the review and supervision of the full budgetary budget of the government. The new budget law fully reflects the requirements of the Central Party Committee and clearly stipulates that all government revenues and expenditures should be included in the budget, The expenditures of all levels of government, departments and units must be based on the approved budget, and not included in the budget. Further clarified the principle of budget integrity at the legal level, comprehensively reflected the activities of the government and the public sector through a complete budget and final accounts, and implemented the full budgetary budget of the government