新《预算法》释解与实务指导 (InterpretationofNewBudgetLawandPracticeGuidance))

中国财政发展协同创新中心、中央财经大学政府预算管理研究所组织研究力量对新预算法进行了解读。该书的写作体例新颖，内容充实。表现在：一是体例上采取以新预算法为依据，分章逐条按照立法目的、法条的基本含义和执行中应注意的问题三个方面去诠释新预算法各法条的含义；二是内容安排上并不是止于法条解释，而是在法条的基础上进行了延伸，将十八届三中、四中全会精神，国务院及财政部为更好地落实新预算法以及推进改革的深入而密集出台的相关改革文件内容与制度安排、有关预算理论、政策、制度等融入其中。(TheCenterforChinaFiscalDevelopmentandGovernmentBudgetManagementResearchInstituteofCentralUniversityofFinanceandEconomicshaveorganizedresearchforcestointerpretthenewbudgetlaw.Thisbookischaracterizedbynovelwritingstyleandfullcontents.Itisreflectedinthefollowing:1.Takethenewbudgetlawasthebasisinstyle,andexplainthemeaningsofarticlesofthenewbudgetlawfromthreeaspectssuchaslegislativeintention,basicmeaningofarticlesoflawandproblemstobenoticedduringimplementationbychapterandarticle;2.Thecontentisnotlimitedtointerpretationofarticlesoflaw,isextendedonthebasisofarticlesoflaw,andintegratesspiritsofthe3rdPlenarySessionand4thPlenarySessionof18thCPCCentralCommittee,reformpapers,institutionalarrangements,budgettheories,policies,systemsandothersissuedbytheStateCouncilandMinistryofFinanceforbetterimplementationofthenewbudgetlawanddeepandextensivereformpromotion.)