摘要
The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of breakthroughs and innovations in the budget managemenL to lead direction for further deepen fiscal reform. However, the modification of the budget law can only adopt the principle of limited modification, there are still many problems. This paper discusses the innovation and deficiency of the new budget law under the background of budget law modification, and makes suggestions to further improve the budget law.
