On The Inprovement Of China's Legal Responsibility System Of Budgt

With the promoting of China's rule of law, in particular the rule of law become the guide of China's scientific development, most people require that the finance managment should be democratic according to law in the fiscal area. To adapt this requirment, the revised "Budget Law" should make a breakthrough in the spirit of law, re-designing the legal responsibility system of budget, standardizing the budget behavior, to achieve the restraints on the Government revenue and expenditure. However, today the domestic academic research about the budget law are more concentrated in management, economics and other areas, research results of the Budget Act from a legal point are very few, and the majority of these results is about the legal system of budget monitoring, the legal responsibility system of budget law is only slightly related, lacking the detailed and thorough study. Due to the lack of legal responsibility system of the budget, the legal rights and obligations of budget are unbalanceble, legal responsibility and the main body of the legal responsibility are missing, the actionable and feasible multiple of "Budget Law" is not strong. Therefore, this article tried to jump out of the cocoon, make a systematic discussion of the budget law from the perspective of legal responsibility mechanisms, re-constructing a diversified legal liability system of budget, so that the different offenses in budget can be prosecuted, and the study on legal liability system of budget can be more Perfect.In this paper adopted a natural method to study the legal responsibility system of the budget. Namely, based on the analysis of the status of Chinese legal responsibility system of the budget, we draw on the advanced experience of other countries, try to establish a legal responsibility system of budget that suit China's national conditions.this article has two Innovations:First, the research perspective is unique,this article deviated from a common way of thinking, not from the economics, management perspective but from the legal perspective to make a systematic study on Chinese legal responsibility system of the budget; Second, cleared the different offenses in budget; Third, the author try to lead Constitutional liability, Criminal law liability and economic law liability into Chinese legal responsibility system of the budget,constructing a diversified legal liability system of budget that suitable for the budget framework of public finance on the socialist market economy; Fourth, try to establish budget court and public interest litigation system to achieve the restraints on the Government revenue and expenditure.