On Legalization in Budget Management in China

Budget management,as the core of the financial work,its goal is to ensure that government actions do not deviate from the taxpayers of the public interest.Since reform and opening,budget management in China has made significant achievements in building the rule of law,but there is a big gap compared with developed countries.To promote the rule of law in budget process in China,it is necessary to further improve the legal system of the budget,improve the quality of budget preparation,timely introduce long-term budget framework,and strengthen mechanisms for implementation of the budget constraints,strengthening budget oversight.