一、制约人大行使预算权的内在因素目前我国预算决策实质上还是掌握在政府及其各部门手中,政府既得预算的执行者又是预算的编制者,政府与纳税人之间预算信息处于不对称状态,纳税人及其代议制机构——各级人大难以对政府预算实施有效的审查和监督。可以说,目 First, the internal control of the exercise of budgetary authority of the internal factors At present, China’s budget decision-making is still in the hands of the government and its various departments, the government budgetary executor is the budget compiler, the budget information between the government and taxpayers in asymmetry State, taxpayers and their representative institutions - it is difficult for people’s congresses at all levels to effectively review and supervise government budgets. Can say, head