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财政预算是一种特殊法律,违反财政预算的行为属于违法行为,违法者应当承担相应的违法责任,即刑事责任、行政责任与政治责任。中国财政预算制度亟待改进,譬如:预算外资金、制度外资金大量存在,国有资产经营难以实行有效的预算监督,等等。中国需要明确预算法律主义原则,通过部门预算改革和国库制度改革等,来促进违法责任追究制度的完善。
The fiscal budget is a special law. Anyone who violates the financial budget is illegal, and the offender should bear the corresponding illegal responsibilities, namely, criminal responsibility, administrative responsibility and political responsibility. China’s financial budget system needs to be improved urgently. For example, extrabudgetary funds, large amounts of funds outside the system, and effective budget supervision of state-owned assets are difficult to implement. China needs to clarify the principle of legalism in the budget and promote the improvement of the system of accountability for violations of law through the reform of the departmental budget and the treasury system.