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1、浅析预算法律责任制度之完善（Analysisoftheperfectionofbudgetlegalresponsibilitysystem）AnalysisoftheperfectionofbudgetlegalresponsibilitysystemAbriefanalysisoftheperfectionofbudgetlegalresponsibilitysystem2008-12-2015:10:06[Abstract]toimprovethebudgetlegalliabilitysystem,isanimportantpartofChina'
2、slegalsystemofbudgetreform,isfundamentallyreflectthenationalbudgetlaweffect,guaranteethestatebudgetexecution,realizethenecessarylegalsupervisionofthestatebudget.Theprovisionsofthecurrentbudgetlawarenotcomprehensiveenough,anditscontentsneedtobeimprovedurgently.Inthispaper,fromthisa
3、ngle,andcombiningwiththerelevantprovisionsoftheregulationsonpunishmentoffinancialillegalactswhichwillbeimplementedinFebruary1,2005,thispaperanalyzestheperfectionofthelegalresponsibilitysystemofbudgetinourcountry.[Keywords]budgetlaw;budgetlegalliability;regulationsonpunishmentoffin
4、ancialillegalacts;[text](1)thesignificanceandroleofthebudgetlegalresponsibilitysystem;Thestatebudgetisanimportanttoolforthestatetoorganizetheallocationoffinancialfundsandanimportantmeansofmacroeconomicregulationandcontrol.Itisthebasicfinancialrevenueandexpenditureplanofthegovernme
5、nt.Itmustbesubjecttoexaminationandapprovalbythehighestorganofstatepowerbeforeitbecomeseffective.Therefore,itisalegaldocumentofthestateandembodiesthewillofthepeople.Becauseofitsstatusasacornerstoneofthenation'smacroeconomicactivities,manyparliamentsintoday'scountriesseebudgetasanim
6、portantsecondonlytotheConstitutionandsupervisegovernmentactivitiesthroughbudgetaryoversightprocedures.Budgetisdemocraticdecision-making,andfiscaldemocracyisrealizedthroughabudgetsystembasedondemocraticgovernmentsystem.Asabudgetlegalsystemtoregulategovernmentrevenueandexpenditure,i
7、thasaspecialsignificanceinthelegalsystemofacountryandbecomesthebasiccriterionofnationaleconomicactivities.Andthebudgetlegalsystemcanoperateeffectively,canproducethestandardeffecttothenationalbudgetactivitytruly,thedetailedstipulationofthelegalresponsibilitysystemisapowerfulbacking
8、.Inrecentyears,withthedeepeningof
