从2014年新修订《预算法》入手,文章以分析新经济形势下的新局面为基础,针对实际预算编制过程中凸显问题:预算定额的确定方法相对单一、武断,预算定额应用范围有限;预算编制方法还有待完善,尤其在预算安排功能分类科目合理性有待加强;预算编制结果应用有限方面问题提出了相关建议和思考。 Beginning with the newly revised “Budget Law” in 2014, the article is based on the analysis of the new situation under the new economic situation. In view of the prominent problems in the process of actual budget formulation, the methods of determining the budget quotas are relatively simple and arbitrary, and the application scope of the budget quotas is limited. The budget The preparation method has yet to be improved, especially the reasonableness of the budget classification of functional classification subjects needs to be strengthened; the suggestions and reflections on the limited application of the budget preparation result are put forward.