政府预算的历史沿革政府预算是具有法律效力的政府年度财政收支计划 ,体现着以国家为主体的分配关系。政府预算是一个经济范畴 ,也是一个历史范畴。在国外 ,政府预算制度的形成起源于资本主义发展最早、议会制度形成最早的英国。 12、13世纪英国贵族和大地主对国王课税进行限制 Historical evolution of the government budget The government budget is a legally binding annual fiscal revenue and expenditure plan for the government, embodying the nation-centered distribution. Government budget is an economic category, but also a historical category. Abroad, the formation of the government budget system originated in the earliest development of capitalism, parliamentary system formed the earliest in Britain. In the 12th and 13th centuries English aristocrats and landowners imposed restrictions on the king’s taxation