本文重点围绕《预算法》修订过程中涉及的预算收支与赤字的准确定义、准财政活动、预算授权安排和法定支出等几个关键性问题展开深入论述。提出对关键的预算总量准确定义的重要意义,并进行了深入辨析。深刻阐述了现代预算的全面性原则及连带的准财政活动。强调通过完善授权制度提升立法机关的预算监督权力。深入探讨了法定支出问题的实质和化解这一矛盾的根本性原则。 This article focuses on several key issues such as accurate definition of budgetary revenues and expenditures, quasi-fiscal activities, budget authorization arrangements and statutory expenditures that are involved in the revision of the Budget Law. Proposed the accurate definition of the total amount of key budget, and conducted in-depth analysis. Profoundly expounded the comprehensive principle of modern budget and the associated quasi-fiscal activities. Emphasis is placed on improving the budget supervision power of the legislature by improving the authorization system. Depth discussion of the essence of legal expenses and resolve the fundamental principle of this contradiction.