关键词: 政府预算, 预算管理, 《预算法》

Abstract: The government budget with Chinese Characteristics is featured by highly centralized financial authority, strong flexibility and powerful administrative guidance, which has played an important role in increasing the national strength at the early stage of China’s economic system reform. But in recent years, some problems concerning the government budget with Chinese Characteristics has emerged, such as budget deficit crisis, striving for interests against people, lacking of coordination with the development of enterprises, etc. All of these are harmful to our social-economic development. Therefore, it is urgent to amend the Budget Law to construct a feasible framework of the government budget with Chinese Characteristics and establish its disclosure and supervision system on the basis of taking an objective and comprehensive view of the government budget.