The Research Of Democratic Principles Of Budget From The Aspect Of Legal Issues

Democratic principles of budget are the core and basic principles of the budget law; at the same time, it’s also the most missing and needed in our country’s budget system. Because people probe and understand the democracy of budget legal system insufficiently, what’s more, the financial legal system is still in the process and our country’s budget system is established according to the executive power, as a result, the law system of budget can’t play the governance and control function of executive power. From the aspect of connotation, the process of formation and the theory of the democratic principles of budget, we can find out function and value of it. Besides, budget democracy is to come true the fiscal democracy and the people-oriented government. Democratic principles of budget are the democratic decision-making, democratic supervision and people’s sovereignty and constitutionalism in the process of budget implementation in the legal system. At the same time, democratic principles of budget embodies in the audit process of the budget preparation, approval, implementation and final accounts, which is the relationship of configuration and budget interaction between citizen’s budget, people’s congress budget and the government budget. The rule of democracy and law of democratic principles of budget make a specific design for the budget system, which is to analyze the statue and insufficiency of our country’s budget, budget process and budget system under the principles of democratic principles of budget; finally, it’ll get the successful experience of American and British democratic principles of budget, and to explore how to implement the democratic principles of budget in our country’s law system of budget; as a consequence, it’ll make our country get into the national budget, democracy and the rule of law.