Subsection 3 of Section 1 was added to the Budget Act when it was amended in 1998. According to this subsection, the formation and enforcement of budget must follow the principle of Macroeconomic Equilibrium. From then on, the function of budget is not only to fulfill the need, but also to lead the economic policy. However, the concept of Macroeconomic Equilibrium is not comprehensible. Therefore, it is not clear if the principle of Macroeconomic Equilibrium has binding effect. Since this regulation is derived from the relevant German law, this paper intends to do a thorough research on the relevant theories and cases in Germany, and then provide references for application of the subsection mentioned above.