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《中华人民共和国预算法》的修订涉及诸多疑难问题,而基于预算法治理念、“中改”《中华人民共和国预算法》的思路,必须首先解决预算级次过多、财政年度开始后预算案尚未生效、各级收支平衡难以实现等前置性问题;就核心规则体系的完善而言,《中华人民共和国预算法》的修订必须着力于在立法机关与政府之间均衡分配预算权,合理安排预算的编制、审批、执行、调整和决算程序,并规范设置预算法律责任。
The revision of the “Budget Law of the People’s Republic of China” involves many difficult questions. Based on the concept of “rule of law in the budget” and “the budget law of the People’s Republic of China”, we must first solve the problem of too many budget levels and the budget after the start of the fiscal year The amendment of the “Budget Law” of the People’s Republic of China must focus on the balanced distribution of budgetary power between the legislature and the government, Reasonably arrange the budget preparation, approval, implementation, adjustment and final accounts procedures, and regulate the budget legal responsibility.