我国当前政府的财政预算存在执行过程中的软约束问题,经济上的软约束与法律上的软约束一直处在相互促进与加剧的状态中,最终导致经济周期性波动和通货膨胀以及公共财政危机等问题,妨碍了政府的可持续发展。通过分析发现我国财政预算有无需人大审查、预算不包括所有收入、缺乏配套的立法与责任追究机制等问题。因此,我们必须用法治来解决我国财政预算软约束的问题,具体就是要加强人大监管、明确政府在财政预算中的地位、理顺政府与市场和社会之间的关系、建立财政资金使用效果考评机制与责任追究机制。只有这样才能减少我国财政预算执行的随意性,彻底解决我国财政预算软约束问题! The current government’s fiscal budget has the problem of soft constraints in its implementation. The economic soft constraints and legal soft constraints have always been in a state of mutual promotion and aggravation, which eventually leads to cyclical fluctuations in economy and inflation as well as to public finance crisis And other issues, preventing the government’s sustainable development. Through the analysis, it is found that there is no need for the people’s congress to review the budget of our country, the budget does not include all the revenue, and the lack of supporting legislation and accountability mechanisms. Therefore, we must use the rule of law to solve the problem of China’s soft budget constraint. Specifically, it is necessary to strengthen the supervision of the NPC, clarify the government’s position in the budget, rationalize the relationship between the government and the market and society, and establish the appraisal of the effect of using fiscal funds Mechanisms and accountability mechanisms. Only in this way can we reduce the randomness of the implementation of our fiscal budget and completely solve the problem of the soft budget constraint in our country!