目次一、问题的缘起二、立宪主义语境下的公共预算:价值与功能三、作为宪法性法律的预算法:性质与原则四、走向预算法治:从完善宪法文本开始一、问题的缘起作为现代国家财政体制的核心,预算从根本上解决的是国家和人民的财产关系问题。尽管预算在形式上表现为一堆货币价值数字,但隐藏在数字背后的实质,却事关国计民生的整体发展,是“国民对国家以预算方式表现的施政计划书进行监督及统制的重要手段”②。为此,现代国家一般都将预算纳入宪法之中,将其作为宪法的基本内容和重要制度,并据此制定专门的预算法。我国预算法是1994年3月22日由八届全国人大二次会议通过,迄今已十余年。从其执行的实践看,特别是从发展社会主义市场经济和实施依法治国方略的要求来看,预算法暴露的弊病日益凸显,其修订早被列 First, the origin of the problem Second, the public budget in the context of constitutionalism: value and function Third, the budget law as a constitutional law: the nature and principles Fourth, to the budget rule of law: from the beginning to improve the constitutional text First, the origin of the problem as a The core of the modern state financial system, the budget fundamentally resolves the issue of property relations between the state and the people. Although the budget manifests itself in the form of a bunch of monetary value figures, the fact behind the numbers lies in the overall development of the national economy and the people’s livelihood. It is an important means by which the people supervise and control state budget proposals "②. For this reason, modern countries generally incorporate the budget into the constitution as the basic content and the important system of the constitution, and formulate a special budget law accordingly. The budget law of our country was adopted by the Second Session of the Eighth NPC on March 22, 1994 and has so far reached more than ten years. Judging from the practice of its implementation, especially from the requirements of developing the socialist market economy and implementing the strategy of governing the country according to law, the shortcomings exposed by the budget law have become increasingly apparent. The revision has long been listed