Considering The Public Budget From The Dimensions Of Law

As an important part of public finance, the public budget has already gradually caused the concern and research of economic circles, fiscal circles, political circles and public administrative circles, but it has not caused enough attention of law circles. This kind of "gives up oneself" in the research field of public budget has not merely limited the development of the China's economic law (especially fiscal law) , but also has greatly restrained the study of the public budget .The public budget involves political democracy, national welfare, legalization and good public management. It can control and restrain government's revenue and expenditure activities for the public, and improve the performance of the government finance activities, and offer a set of fruitful methods and technology for the social public service, and strengthen legitimacy and credibility of the government. Taking Great Britain and America as an example, from the origin and historical evolution of the public budget, we can find out, the public budget is a result of the democracy, and also the necessities of the legal society.Considering it from the dimensions of law, I think that the definition of the public budget should be: According to the constitution produces, the legal budget subjects should arrange and dominate the government financial resources based on the legal functions, powers, principles and procedures, in order to realize the maximization of the social public interests, and to responsible for people. The people character and publicity in public budget have the same meanings. The mainly substantive characters include: legality, openness, democracy. Determining the concept of public budget has outstanded the legality and democracy of our reform.From the viewpoint of law, the idea of the public budget is powers control, its key content lies in: Carry on effective control and supervision to exercise the budget power in accordance with the law, and prevent budget power from being abused, and ensure the finance used feasibly to meet the public needs. Considering on the basis of the idea and spirit of economic law, no matter the aim of society fair and economic efficiency in the public budget, or the idea of powers control, they all communicate the spirit of the economic law. As an important component of the economic law, the budget law should carry out the public budget system and reflect the idea and characteristic of the public budget. The budget law is old, but it does not lie in its outmoded clauses. The spirit that democracy and constitutional ideas of the restraining government fails to soak into it. The public budget is a system project. With it setting-up and improving constantly, a financial budget management system of meeting the developing needs of socialist market economy will be set up finally. In the course of advancing wholly the reform of the budget management system, the public budget reform is the breakthrough.