摘要
中国现行《预算法》是在1994年制定的，当时虽然中国的基本经济制度已经明确，但由於社会主义市场经济目标确立不久，在此条件下制定的《预算法》不可能完全适应市场经济的要求。因此，修改《预算法》已经成为实务和理论界的共识，并且已经列入了第10届全国人大的5年立法规划中。从目前来看，虽然这一修改计划没有如期实现，目标还是非常明确的。中国《预算法》需要修改的内容很多，哪些内容需要修改，如何修改，都还在讨论之中。本文就其中几个主要问题进行简要介绍。
The currently effective Budget Law of the People＇s Republic of China （hereinafter referred to asBudget Law） was enacted in 1994, when china＇s basic economic system was clarified though; this Budget Law enacted under such circumstance can not meet perfectly the demand of market economy, due to the brief establishment of the goal of socialist market economy. Therefore, modifying Budget Law has been the common understanding both in practical and judicial society, and which has been listed in the five-year legislation scheme of the 10^th session of the National People＇s Congress. From the current point of view, although this scheme is not realized as scheduled, such objective is quite clear. There are so many places to be modified in the current Budget Law, and which contents should be modified and how to modify are still under discussion. This article will give you a brief introduction to several of the major problems.
