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.