Abstract: With the deepening of China＇s financial reform, and the corresponding continuous progress of administrative reform, the elements of ＂Budget Law＂ in our country, no longer meet the real needs, therefore it should be made larger changes. This article focuses on the problem of ＂Budget Law＂ in guiding budget preparation, review, execution, final accounts, supervision and other aspects, provides reference to the ＂Budget Law＂ amendment.