《预算法》修订是中国公共财政改革最具深远意义的事件之一,但因对若干具体问题争议良多而举步维艰。本文将讨论的焦点转向《预算法》修订需要融入的基本精神和核心理念,界定了规范《预算法》修订的“法治—治理—政府约束”三角范式,提出了《预算法》修订的中心任务和主要挑战:将法治的精神和善治的理念融入其中,以建立和强化对政府的预算约束。在此基础上,本文概括了《预算法》修订的五个核心命题。 The revision of the Budget Law is one of the most far-reaching events in the reform of public finance in China, but it is struggling because of the many controversies over a number of specific issues. This dissertation focuses on the basic spirit and core idea of ​​“Budget Law” revision, and defines the triangular paradigm of “rule of law - governance - government constraint” which is revised by the “Budget Law” and proposes the revised “Budget Law” Central Tasks and Major Challenges: Incorporate the spirit of the rule of law and the concept of good governance into establishing and strengthening the government’s budgetary constraints. On this basis, this article summarizes the five core propositions of “Budget Law” revision.