随着我国经济的快速发展和各项改革尤其是财政各项改革的不断深化,特别是随着社会主义市场经济体制不断完善及与其相适应的公共财政体系建设步伐的加快,现行《预算法》已不适应当前形势和今后发展需要,使得有关预算管理制度措施实施难以准确体现法治,有的缺少法律依据,出现法律空白。因此,有必要对现行《预算法》予以修订和完善。 With the rapid economic development in our country and the continuous deepening of various reforms, especially the fiscal reforms, especially with the continuous improvement of the socialist market economic system and the acceleration of the pace of its construction of a public financial system, the existing “Budget Law” Has not adapted to the current situation and future development needs, making it difficult to accurately reflect the implementation of the budget management system measures, some lack legal basis, the law blank. Therefore, it is necessary to revise and improve the current “Budget Law.”