预算法是规范预算行为及由此而产生的预算关系的法律规范的总称。我国现行预算法颁行于市场经济体制目标确立之初、脱胎于有计划商品经济体制之时,其内容不可避免地带有计划经济体制时代的烙痕。随着经济、社会等环境条件的改变,这一法律与全面建设小康社会、完善社会主义市场经济体制、促进经济社会和人的全面发展的要求日益脱节,迫切需要根据现实国情加以修订。事实上,国家有关机关和部门早已深刻认识到了这一点,国家预算制度的改革与完善近几年来一直在中央和地方层面试点进行;十届全国人大常委会已将预算法的修订列入了“十五”立法规划第一类,有关的立法研讨、论证工作正紧锣密鼓地进行之中。为此,本文拟就预算法修订中若干重要而具体的问题略陈管见,以就教于方家,并祈能对修订预算法贡献绵力。 The budget law is a generic term for legal norms governing the budgetary behavior and the resulting budgetary relationship. When our country’s current budget law was enacted at the beginning of establishing the target of a market economy system and was born out of a planned commodity economy, its contents inevitably have a brand-new era with the planned economy. With the change of economic, social and other environmental conditions, this law is increasingly disconnected from the requirement of building a moderately prosperous society, improving the socialist market economic system, and promoting the economic, social and human all-round development. It is imperative to revise this law according to the actual conditions. In fact, relevant organs and departments of the state have already realized this profoundly and the reform and improvement of the state budget system have been piloted at the central and local levels in recent years. The 10th NPC Standing Committee has included the revision of the budget law into the The “fifteen ” legislative planning the first category, the relevant legislative discussions, demonstration work is in full swing. To this end, this article intends to make some mistakes on some important and specific issues in the revision of the budget law so as to teach Yu Fangjia and pray for contributing to the revision of the budget law.