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实现财政预算制度的现代化,就要使财政预算公开、透明,就必须强化人大职能和权力。政府预算改革的目标是建立一个公平、公开的公共财政,为此,必须抓好“预”、“算”、“审”这三个关键点。推进财政体制改革,必须正确把握现行财税体制的内在矛盾,认识改革面临的障碍和困难,提高财政的透明度。借鉴国外财政制度建设的有益经验,建立一个能够确保长治久安的公共财政制度。
To realize the modernization of the fiscal budget system, it is necessary to make the fiscal budget open and transparent so that the functions and powers of the people’s congress must be strengthened. The goal of the government budget reform is to establish a fair and open public finance. To this end, we must pay close attention to the following three key points: “preconditioning”, “calculating” and “reviewing”. To promote the reform of the financial system, we must correctly grasp the inherent contradictions of the current fiscal and taxation system, recognize the obstacles and difficulties that the reform faces, and enhance the transparency of finance. Learn from the useful experience of the construction of foreign financial system and establish a public financial system that can ensure long-term peace and stability.