论政府预算的法律本质--理论、日本特色与我国的选择

政府预算具有多重属性，最根本的是法律性。预算的生成是以财政为核心的的国家制度现代化即法制化的过程，预算具备法律所有一切特质。日本对预算的认识是独特的，把以预算界定为与法律并行的统一国政运行的两大规范，预算只在议决时与一般法律不同，但其效力与法律是一的，甚至硬于法律。我国建立公共财政的基本框架，亟需确立预算的法律地位，硬化法律效力，实质上是重建预算制度。

The Legal Nature of a Government Budget: Some Theories, Japanese Characteristic and China's Choice

Legality is the most important nature of government budget among its many features.The budget making is a process of the state legislation around public finance,having all the natures as a law.Japan defines the government budget in its own way,paralleling it with legislation and taking the both as a necessity to run a nation;although different from the law in a resolution process,its effectiveness is the same as,or even stronger than,the law.The framework or our public finance should be reorganized by giving a prominence to the law and strengthening its legal effectiveness.