保持预算收支平衡,严格控制财政赤字是保证国民经济供求总量平衡的内在要求,是保证国民经济持续、协调、稳定发展的前提条件。然而,平衡一词从法律上究竟应当如何界定?所谓的“基本平衡”是定义为收支完全相等,还是可以收略大于支,亦或支略大于收?如果都可以的话,这个弹性的幅度又该以何标准来确定?总量平衡的时间周期是否应当严格控制在一个预算年度之内?举债算不算平衡?这些都是我国现行《预算法》当中一笔带过,语焉不详的现实问题。因此,本文认为,如果能够在《预算法》修订的过程中明确收支平衡的内在含义,细化收支平衡的操作规则,这对于提高预算编制质量,控制财政赤字,保证预算监督的有效性,使预算不再流于形式具有非常重要的意义。 Maintaining a balanced budget and a strict control of the fiscal deficit are the inherent requirements for guaranteeing a balanced supply and demand of the total national economy and a prerequisite for ensuring the sustained, coordinated and steady development of the national economy. However, what should be the legal definition of balance? The so-called “basic balance ” is defined as exactly equal income, or can be received slightly more than support, or support more than income? If you can, then the flexibility Should be determined by the standards? Whether the time period of the total balance should be strictly controlled within a budget year? Whether the debt should be considered as a balance? These are all realistic problems brought forward by the current “Budget Law” in our country. Therefore, this paper argues that if we can clarify the inherent meaning of the balance of payments in the process of revising the “Budget Law” and refine the operating rules of the balance of payments, it is of great significance in improving the quality of the budget preparation, controlling the budget deficit and ensuring the supervision of the budget , So that the budget is no longer in the form of very important significance.