On The Budget Behavior And The Modification Budget Law In Our Country

The Budget Law of our country was enacted in 1995 when our country establish the system of market economy just recently so as to adjust to financial system, and contained some extent meaning of planned economy. When the development of our economy, and development of economical reform, some clauses of current Budget Law exposed gradually indication that could not adapt requirement of system of budget law. In the requirement of split new era background, our country establish the foundation of societal standard idea, and establish the modern system of public finance which include of system of tax distribution, financial transfer payment system so as to adapt requirement of developing of modern Market Economy, in consequence this article offer advising and suggesting for some suitable amendment.This article take the budget behavior as logic thread, in analyzing the concept ,characteristics, elements, functions of budget behavior, and take the definition of the budget behavior is the basic category of the budget system. On this basis, the constituent elements of the budget behavior in accordance with the legal budget system of the corresponding to the logical structure, respectively discourse the basic principles of the budget law, the subject power configuration of the budget law, the procedures design for budget behavior, the substantial budget system, the budget monitoring system, as well as the creation of the budget legal responsibilities, in analyzing the defects of the budget legal system ,and absorb the budget legal system of the western countries which is relatively perfect, and offer modification on our Budget Law.