On The Constitutional Significance Of The Budget Law And Perfection

Budget reform is the key part of China’s financial reform, whether related to the economy long-term healthy development of our country. Old "Budget Law" has been unable to meet the requirements of today’s budget management reform, social and economic situation of the rapid development of the urgent requirements of the old "Budget Law" be revised. "Budget Law" to revise the entire country for the fiscal reforms have foundational major role, although to some extent, has made great achievements, but the "bones" have not bite down. Most relevant articles published from an economic and political point of view to discuss issues related to the budget, there are few articles from the constitutional point of view of budget issues were discussed. The authors from the constitutional point of view, learn mature experience abroad, through the "Budget Law" research, pointing out its deficiencies and explore suitable for China’s actual conditions of the road budget.Whole article is divided into four parts. Part Ⅰ:Introduct by the Guangdong Provincial People’s Congress Wu Junliang cases and supervise the budget pushed the door to the case leads to the relationship between the budget and the budget of constitutionalism. Part Ⅱ:the relationship between the budget and the introduction of constitutionalism. First introduce the concepts and specific features of the budget, concluded that the relationship between the budget and constitutional. As a rule the public budget allocation of financial resources, as the most important contemporary national financial and economic system, must be subject to the supervision of all members of society, the budget must adhere to human rights principles of administrative actions, civil rights principle, the principle of limiting the right to legal principles. Part Ⅲ:through a combination of "Budget Law" new measures and constitutional analysis of the concept of the new measures to increase in line with the constitutional concept, will promote the country’s constitutional development. Part Ⅳ:Through the newly revised "Budget Law" in-depth inquiry, pointing out deficiencies exist, and under the guidance of the constitutional concept, put forward a new improvement.The author believes:Only in upholding the constitutional concept premise of the top-level design, through the "Budget Law" theoretical research, limiting government power to protect the legitimate rights of citizens, in order to better promote the "Budget Law" successfully implemented.