《预算法》素有“经济宪法”之称,规范一国政府全面的收支行为,关系国民经济社会的各个方面。我国现行《预算法》1994年3月22日于第八届全国人民代表大会第二次会议通过,1995年1月1日起实行至今。1994年《预算法》确立了当时分税制改革的法律地位,奠定了之后财税改革的基础。多年来,在《预算法》的框架下,经过多方努力,预算管理不断完善、政府间财政分配关系逐步规范、公共财政管理框架日渐清晰。但受当时环境所限,1994年《预算法》还存在诸多需改进之处,而随着经济社会的发展,财政改革要取想得新的突破,《预算法》必须进行修 The Budget Law is known as the “Constitution of the Economy” and regulates the overall revenue and expenditure of a country’s government and affects all aspects of the national economy and society. The current “Budget Law” of our country was passed on the second meeting of the Eighth National People’s Congress on March 22, 1994 and has been implemented since January 1, 1995. The 1994 Budget Law established the legal status of the current tax-sharing reform and laid the foundation for subsequent fiscal and tax reforms. Over the years, under the framework of the “Budget Law”, with the concerted efforts of various parties, budget management has been continuously improved and the relationship among governments has gradually been standardized. As a result, the framework for public financial management has become increasingly clear. However, due to the circumstances of the time, there were still many areas for improvement in the 1994 Budget Law. With the development of economy and society, the financial reform deserved a new breakthrough. The Budget Law must be revised