摘 要：我国预算法施行至今已经经历了将近二十年经济长河的变迁，早已不适用当前的国情。在中央和地方也一直受到较大程度的关注，预算法的改革早在几年前就已经提出来了，而且很早就已被被列入了“十五”立法规划第一类，可变革太多导致它一直不能顺利实施。2011年我国通过了《中华人民共和国预算法修正案（草案）》，虽说对预算法的其中一些内容进行了修改，但仍存在一些争议。我们应该多方调查研究，制定出一套适合我国国情的预算法。为此，本课题研究的主题便是如何建立、健全我国的预算法，对预算法修正案中被重新调整的一些内容进行讨论。

关键字：预算法 预算改革 预算执行

Abstract：Budget Act in China so far has experienced nearly two decades, the river of the changes, already does not apply to the current national conditions. Has been subject to a greater degree of attention in the central and local budget law reform several years ago, has been proposed to, and early had been included in the "15" in the legislative plan, you can change too much cause it has been smooth implementation. By the Budget Law of the People's Republic of China (Draft) Amendment to the 2011 China, though some of the content of the budget law has been modified, but still exists some controversy. We should be multi-party research, to develop a set of Budget Law for China's national conditions. To this end, the theme of this research project is how to establish and improve China's Budget Law, to discuss the budget amendment to the law re-adjust some of the content.

Key words: The budget law  Budget reform  Budget execution