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zhong hua ren min gong he guo yu suan fa wen ti jie da ( yi )
Pages: 49-51
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  预算管理职权《预算法》预算收支问题解答决算草案预算约束法律约束力国家资产企业利润预备费;
Abstract: <正> 01.制定《预算法》的指导思想是什么? (1)强化预算的法律约束力,保证预算收支的严肃性。明确规定各级预算一经本级人民代表大会批准,即具有法律效力,必须认真组织实施,非经法定程序,不得擅自改变。从而切实改变预算执行中随意开口子、批条子,使预算约束日趋软化的状况。
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