预算案修正制度是现代公共预算体系中的核心，通过对政府提交的预算草案进行部分修正的方式实现对政府财政权力的监督，主要是对预算制度的监督。预算案修正制度避免了对预算草案只能选择整体通过或整体否决的两难境地，能够有效防止议会的预算监督沦为形式化的趋势。经过不断的发展，世界主要发达国家大多都已经建立起较为完善的预算案修正制度，从法律上保障这一制度更为规范和民主。 就我国而言，预算制度发展起步较晚，《预算法》等相关法律法规并没有对预算案修正制度进行规定，我国只有部分地方如广东、浙江等地的地方性法规对预算案修正制度有所涉及，但大多都只是简单的规定。法律规定的滞后在一定程度上阻碍了我国对于公共预算的发展，现有的预算审批制度无法有效地对财政进行监督。议会接受人民的委托对公共财政进行监督，防止政府权力滥用，在我国建立其预算案修正制度具有十分重要的意义。考虑到目前我国全国人大会议的制度框架，在中央层面建立起预算案修正制度难度较高，相反，部分地方在立法上已经建立起预算案修正制度且在实践上有了诸多尝试，为相关的研究提供了一定的经验。此外，随着我国分税制改革的发展，我国中央与地方在权力划分更为明确，地方的财政自主权也在逐步扩大，地方在其本级预算审批和监督上有了一定的独立性，这也为地方预算改革提供了条件。因此，在此背景条件下，本文主张先从地方预算案修正制度的完善入手，最终为在全国人大建立预算案修正制度奠定基础。 在对地方预算案修正制度提出完善建议时，可以参考国外关于这一制度的先进立法例。首先，中央层面的制度建立是今后《预算法》等法律修改的大趋势，也是能够推动地方预算案修正制度发展的保障。其次，对预算案修正权进行明确的限定，明确其实施的权限范围和条件。此外，还应对预算案修正程序进行详细规范，包括预算修正案的提出，审议，表决以及事后处理等方面的内容，使地方预算制度朝着更为规范化、民主化和科学化的方向发展。

Budget revision is the core of modern public budget system. By revising the budget draft submitted by government, budge revision aims to supervise the financial power of the government, and the system of budget in particular. The system of budget revision avoids the dilemma that budget can only be wholly approved or rejected, and effectively prevents the formalization of Congress’s supervision over the budget. With continuous development, most of the world’s major developed countries have established a relatively complete system of budget revision and make it more normative and democratic in law. In China, the development of budget system started late. The “Budget Law” and other relevant laws and regulations did not make any provision regarding the budget revision. Only the regulations of some provinces, such as Guangdong and Zhejiang, made some simple provisions of budget revision. This lag in law, to some extent, hindered the development of public budget system in China. Existing budgetary approval system cannot effectively supervise finance. The Congress, entrusted by the People, should supervise the public finance and prevent the abuse of government power. Establishing the system of budget revision in China is of great importance. Given the current institutional framework of National People’s Congress, establishing budget revision at the central level is quite difficult. Some provinces, however, have established a system of budget revision in local regulations and made some attempts in practice, which provides useful experience for related researches. In addition, with the development of China’s tax system reform, Chinese central and local governments have clearer division of powers. Local fiscal autonomy is also gradually expanding. Local government is independent, to some extent, in its supervision and approval of budget, which provides conditions for the reform of local budget system. Therefore, in this context, this paper proposes that we start from the perfection of local budget revision system and eventually lay the foundation for establishing budget revision in the National People’s Congress.In view of above, it is helpful to make references to the advanced legislation of some foreign countries. Firstly, the system of budget revision should be clearly defined in the relevant central laws. It is a trend of the amendments of Budget Law and other laws in the future. It can also promote the development of local system of budget revision. Secondly, the power of budget amendment should be restricted in its scope and prerequisites. Besides, the procedures should also be provided in detail, including the proposal, review, voting and post-processing of budget amendment, to make the local system of budget revision more standardized, democratic and scientific.