目次一、预算法的概念和地位(一)预算的概念(二)形式意义上讲的预算法的概念和地位(三)实质意义上讲的预算法的概念和地位二、修改《预算法》,必须坚持以人为本(一)以人为本的含义(二)以人为本的阶级属性三、关于《预算法》名称和结构的修改(一)建议将《预算法》改名为《预算和决算法》的原因(二)《预算和决算法》的结构四、关于《预算法》宗旨的修改(一)《预算法》宗旨的概念 First, the concept and status of the budget law (a) the concept of the budget (b) the concept and status of the formal budget law (c) the substantive sense of the concept and status of the budget law Second, modify the “Budget Law” (1) People-oriented meanings (2) People-oriented class attributes (3) Amendments to the name and structure of the Budget Law (1) Reasons why it is proposed to change the name of the Budget Law to the Budget and the Law of Final Accounts ) Structure of “Budget and Final Act” IV. Amendments to the Purposes of the “Budget Law” (一) Concept of “Budget Law”