Abstract：The Macao Special Administrative Region (SAR) is badly in need of a budget law in accordance with the provisions and spirit of the Basic Law of Macao. The current Budget Outline Law, The Decreto-Lei n.o 41/83/M, was drawn up in 1983. It is obvious that legislation lags behind in this regard. There is a social consensus that the budget law needs revision, and the Macao SAR government has therefore proposed seven suggestions. The budget law is essentially a budget supervising law, involving the relationship between administration and legislation in Macao's political system, and thus cannot simply be interpreted as a budgeting law. The Decreto-Lei n.o 41/83/M, should be revised from this perspective.
2015, Vol. 32 
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