论预算关系的法律调整及其制度完善

On the Legal Regulation Mechanism of Budgetary Relation and Institutional Perfection

预算法律制度是国家在进行预算资金的筹集、分配、使用和管理过程中必须遵守的法律规则体系。预算分配权在不同国家机关或机构之间的法律配置构成法律调整预算关系的作用机制。我国应当围绕预算平衡理念的法律维护、预算方式的制度选择和预算活动的科学性与民主性保障等主要方面进行预算法律制度的改革与完善。

Legal system of budget is a system of legal rules which budgetary funds are raised, distributed, utilized and administrated by government. The legal distribution of budgetary power being distributed to different state agencies constitutes the legal regulating mechanism of budgetary relation. Chinese budgetary system should be reformed and perfected in the field of the legal protection of balancing state budget, institutional selection of budget pattern and scientific and democratic protection of budgetary behavior.