The Study On China’s Budget Legal Liability System

As an activity, budget is very important for the national finance. Budget is one of the means of the national macroeconomic control, it plays a role of raising and distributing the financial fund. At the same time, it also reflects the policy and intention of the government. The essence is to make the government arrange a better allocation of resources and wealth distribution for the society and the national. That is why it is called "the state budget" or "the government budget".As the important department of fiscal law, budge law has achieved a dominant position in the field of national finance. It adjusts social relations which happen during nation budget formation, budget examination and approval, budget execution, and budget supervision. With the development of the age and the rule of law process, it is imperative to change and perfect the budget law. For our country, it related to how to build the public finance system in the environment of socialist market economy in the new period. In order to guide budget value correctly and regulate public power properly, only if perfection of the budget legal liability is strengthened can guarantee the implementation of the budget law effectively.According to general legal principle, legal liability is that the legal entity of the legal relation should bear legal liabilities for violating the obligations by the law. It is the same to the budget legal liability. When the budget main body exercises power inadequate, it will invade the public interest of the whole society and the general public. The authority of budget law must be influenced if not be investigated or mended timely. Even it also can influence the whole nation’s trust extent to the law. However, the current legal provisions about budget legal liability is too simple to accuse efficient, evidently, the meaning of the research for the budget legal liability is of great significance in our country.The first chapter of this paper is about the basic theoretical framework of the budget legal liability. It includes the constitutive requirements, the characteristics, and what is based on of the budget legal liability. All of these provide theoretical basis for the study of the budget legal liability. The second chapter of this paper is to say the current system of the budget legal liability in our country, reflecting on its existing problems and analyzing the contributing factors. The third chapter, depending on different roles of the budget subject, affirms the illegal act in budget formation, budget examination and approval, budget execution, and budget supervision. At last, we should draw lessons from the foreign advanced experience to realize the responsibility system. The forth chapter puts forward to set up the budget audit court and establish budget public benefit suit to prosecute the illegal responsibility of budget subject. The suggestions shall be provide reliable guarantee in the judicial level.In summary, this paper sets forth the budget legal liability system in our country with the method of analysis research. On the basis of analyzing the present situation and the deficiencies of budget legal liability in our country, the budget subject, the budget action, and the budget responsibility as logical structure, to build a kind of investigation mechanism for violating the budget legal liability.