财政是国家治理的基础和重要支柱。作为现代财政制度的重要内容,预算制度处于财政制度的核心地位。新预算法的颁布实施,是我国社会主义法治体系建设的重要成果,对于建立现代财政制度、实现预算的民主化和法治化,具有十分重要的意义。预算法的民主法治价值追求预算制度体现了一个国家的民主法治发展水平。从西方近现代历史看,预算制度是在新兴资产阶级为限制王权而 Finance is the foundation and important pillar of state governance. As an important part of the modern financial system, the budget system is at the core of the financial system. The promulgation and implementation of the new budget law is an important result of the construction of the socialist legal system in our country. It is of great significance to the establishment of a modern financial system and the democratization and rule of law of the budget. The budget law pursues the budget system of democracy and the rule of law The budget system embodies the development level of a country’s democracy and the rule of law. Judging from the modern history of the West, the budget system is based on the restriction of royal power by the emerging bourgeoisie