文档介绍：中文摘要随着我国社会主义市场经济的推进、公共财政的确立和公共财政预算体制改革的推出,我国法律不断完善,人们法律意识不断增强,要求依法行政、依法理财的呼声越来越大,而我国有关预算法规存在的一些缺陷使其法律效力得不到保证,从而无法保证预算的效率和效果,客观上需要对其进行必要的调整和修订, 以提高预算法规的权威牲和严肃性,进而提高预算法规对规范我国预算、保障我国预算绩效的作用。论文由四章组成。第一章通过不同视角分析政府预算活动的性质,指出预算的法治性是其基本属性。第二章探讨宪政民主对公共政策效率的影响,研究预算的法治性,并说明依法管理政府活动的绩效保障作用。第三章通过分析调整美国联邦政府预算的有关法律法规,指出预算法规对保障美国联邦政府预算绩效的作用。第四章,分析了目前我国预算法规存在的问题,并借鉴美国经验提出相关政策建议。研究方法上,本文从分析美国预算合法性入手,运用比较与借鉴、理论与实践、制度经济学的分析方法,结合美国预算立法实践,探讨中国预算的法律基础问题及《预算法》的改革意见。关键词预算绩效预算法规政府预算宪政民主 Abstract Withthe developmentofthemarket economy、the establishment ofthe publicfinance andthe promotion ofthebudget system,people’5 awareness of law are enhancing withthe law system in our country keep appeals are made thatgovernment should exercise it's administrative and finance functions according to law But the flaw of our current budget law makes impossible to ensure that laws are strictly implemented which may resultbudget it'snecessary toadjust and emend thebudget law of our country inorder to promote authority and seriousness and moreover to improve the effectofbudget law in standardizing budget andguaranteeing budget performance On the basisof content and structure,this paper divided into four firstpart analysis government budget activitythrough different angle point outtlmt asforthe budget nature legislative character much more second partmainly discusses the constitution democracy’s effect on theefficiency ofpublicpolicy,the budget’slegislative nature, and the effect ofbudget ording to law on budget the thirdpart mainly probes into laws correlation toAmerican federal budget,and analysis theireffects on ensuring budget theend,the es into reality of our country and the conclusion of alltheabove research and aiming attheflaw of our budget law forwards practical policysuggestions As methodology isconcerned,based on methods ofinduction and logical deduction,the author tried togive aconvincing account of the iss