Improvement Of China's Legal Liability System Of Budget

It is a basic idea of modern society that the budget based on the rule of law. It is difficult for a modern country which is lack of budget based on the rule of law to realize the long term and rapid development. So, as a modern nation, it should regard establishing scientific and perfect legal system of budget as a fundamental and major task. As the final link of budget law system, it is natural for thelegal liability system of budget to play a vital role. When responsibilityenquirers exercise of power inappropriately, their behaviors will be doomed to damage national interests and our citizen's rights and interests. If there is no action tomake a correct and relief, give appropriate punishment and responsibility timely, the authority of budget law would be significantly weakened. Meanwhile, the implementation of the budget law would also be discounted. Therefore, to perfect the scientific legal liability system of budget is vital. In view of this, research on the legal liability system of budget is of great significance.The Budget Law was revised in 2014, drawing lessons from past experience and on the basis of scholars' research. There has been great development as to chapter “legal liability” and legal liability system of budget. In spite of this, certain defects is still unsolved in our legal liability system of budget, needing to be further improved and enhanced, thus making sure good implementation of the new Budget Law and achievingits legislative purpose.Herein, after in-depth analysis of its legislative purpose, the author focuses on improving legal liability system of budget and takes stock of problems existing in budget legal liability, illegal behaviors and liability forms. And then, on the basis of foreign legislation experience, and combining with special national conditions in our country, perfect proposals have been putted forward accordingly in the end.