《中华人民共和国预算法》自颁布实施以来,对我国强化预算的分配和监督职能,健全国家预算管理,加强国家宏观调控,保障经济和社会的健康发展起到重要作用。但由于《预算法》制定的时间比较早,再加上是以财政部为主组织起草等原因,其先天不足是显而易见的。许多条款的规定过于笼 Since the promulgation and implementation of the Budget Law of the People’s Republic of China, it has played an important role in strengthening the budget allocation and supervision in our country, perfecting the state budget management, strengthening the state’s macro-control and safeguarding the economic and social health. However, due to the fact that the “Budget Law” has been formulated earlier and coupled with the drafting by the Ministry of Finance as the main organization, its inherent deficiencies are obvious. Many provisions are too caged