2017年，备受瞩目的澳门新《预算纲要法》获得通过。本文首先回顾了本次澳门《预算纲要法》修订的过程，介绍在此过程中，澳门社会主要关注或争议的几个问题，并在此基础上提出了促进澳门预算法制发展完善的两个建议：一是以《澳门基本法》的宪制规定为基础，在加强制约监督与维护行政主导之间寻找适当的平衡；二是以社会生活的实际需要为导向，构建规范透明与灵活高效有机结合的预算制度。
The new Budget Framework Law of Macau was approved in 2017. This article first reviews its revision process by introducing several points of attention and concerns from the Macau community. Based on the review，two suggestions are proposed to develop and improve the budgetary legal regime of Macau. First，an appropriate balance should be sought for between enhancing checks and safeguarding the executive-led political system based on the constitutional provisions of the Basic Law. Second，a normative，transparent，flexible and efficient budgetary regime should be constructed based on the practical needs of community life.
