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现行的《预算法》自1994年制定并执行以来,越来越不适应国家的宏观调控,修改预算法,完善我国预算法律制度,就显得非常重要。文章阐述了现行《预算法》存在的问题,针对性地提出修改预算法的若干建议,认为应加快中央财政及地方财政部门预算改革,建设综合性政府预算,建立预算编制与执行相分离的预算管理体制,完善预算法律责任,赋予地方政府发债权。
Since the “Budget Law” was formulated and implemented in 1994, it has become increasingly important that it should not meet the needs of the macroeconomic regulation and control of the country more and more, amend the budget law and improve the legal system of the budget in our country. The article expounds the existing problems in the “Budget Law” and proposes some suggestions on how to amend the Budget Law. It believes that the budget reform of the central and local financial departments should be accelerated, a comprehensive government budget should be established and a separate budget should be set up for budgeting and implementation Management system, improve the budget legal responsibility, give the local government the right to issue bonds.