Constitutional Perspective Of Budget Power

Based on the concern and design of China's road towards Constitutionalism, starting from the basic principle of constitution, this thesis selects the perspective of"control of state power"as the basic angle to analyze budget power. Instead of falling into the methodology of finance and politics, this thesis tries to analyze the budget conduct in the normative way. At the same time the thesis also uses the method of historical research and Comparative study.At the theoretical level, this paper analyzes the legal nature of the budget, recognizes it as the basic norm of political operations. On this basis, the budget conduct is defined as an act, authorized by public law, of decision making, enforcement and supervision which the budget bodies use to select public needs, accumulate economic resources and implement fiscal investment in accordance with the legal regulation and oriented by the target of maximizing public interests. Through reviewing the historical development of budget power in the United Kingdom, the United States and China, and analyzing the role of budget in modern political practice, the thesis explains the significance of budget power in the constitutional system---- controlling of budget power is not only the origin but also a macro strategy while implementing constitution.Since the control of state power is essential for constitutionalism and the control of state budget power is the origin for state power restrain, the real key to construct constitutional system lies in rational allocation of budget power and perfection of law. Then on the level of the constitutional institution and real practice, this thesis makes a deep exploration of China's existing operating system of budget power, analyzes the revenue power, expenditure power in the scope of budget power as well as the power of budget decision making, the power of budget implementation and the power of budget supervision. The author also makes a preliminary study of the content, the extrinsic value, the purpose or the source of law for each specific budget power. On this basis, the thesis analyzes the budget as a political practice according to the basic norms of modern political operation, puts forward a series of feasible suggestions with a view to bring the practice of budget power into the constitutional pattern.