American Public Budget Law For The Enlightenment Of Administrative Reform

Constitutional system of their own nation-building to improve the rule of law in the most central part of the most important, and look at the historical development of our constitutional system, can be found in the public budget legislation related issues have long been neglected. Public budget is the inevitable product of the rule of law is an important means of public authority to supervise and constraints. Revision and reform of the budget law not only relates to the purpose of citizen oversight of government revenue and expenditure restraint and control of the activities of the government in order to achieve, but also concerns the protection of the government's supply of public goods. In fact, both constitutional issues and the budget law aspects of the problem, are inseparable from the public budget process itself is historic transmutation. Public budget issue is not just a problem on the financial significance, but also a problem of public management, but the more important issue of a budget law. Most importantly, the rule of law from a global point of view, by its very nature is a constitutional issue.The reason why public budget problems have involved constitutional law sense, because of the inherent requirements of public budgets that is the fundamental basis of its constitution. Only by the body can be determined whereby the final accounts of the legal sense of the program, the terms of reference and the principle, applicable government taxes eventually be able to put it under the constraint and supervision of the public. Only the subject to make public budget process, the results realized according to the law all aspects of the law must be in order to really achieve the purpose of budget accounts.Part of the public choice theory can be regarded as a budget system will "deal" political product; in terms of the theoretical basis of the budget law, social contract theory from the perspective of state and government of the legitimacy of the right to produce a clear government imposed the tax budget for the budget law offers the possibility of rationality; and the constitutional system of the right to limit the theory is logically point out a fundamental role in limiting public authority budget law terms, this is for the budget law in the provision of public goods to improve government capacity theoretical endorsement. But the fact that the appearance of endorsement of the right to limit the theory is greatly limits the scope of the tax-related corruption.At the same point of view of the US-based public research budget law of comparative law can be found involved in the establishment and revision of the budget bill is not without social development needs to be a moment in one place, instead of discussing the issue of purely constitutional or legal. Historically, our country and other countries, like the United States, represented by the face of the needs of the administrative reform, to revise the Budget Law also faced with the breakthrough of the opportunity. What, then highlight the content of the budget reform within the spirit of the democratic rule of law, into the blood of the constitutional right to limit, it certainly does not follow the old cases and need to clear his past ills Budget Law System. History of the United States public budget law, for the country through the development of public budget law and the establishment of a new budget system,thus promoting the transformation of government functions administrative reform provides an important reference.