The Constitutional Analysis Of Budget Compilation Time

Budget law has long been known to be a dynamic constitution, beginning from July 2007, "Budget Law Amendment (Draft)" to the community for comments, modify the budget law has became an important means of reforming the government’s financial functions. Government budget problems are not only the legal issues, but also political science, economics or management science problems. From the legal point of view government budget is a legal document, a copy of the contract or about the contraction between the government and the taxpayers, rather than the constituting between departments and the public sectors and its public multi-commodity production’s relationship with the "principal-agent". Budgeting is the beginning of the government budget, the government allocated a written basis of social property, which is directly related to the reasonableness of the covenant about the time to complete, scientific accuracy, democracy, such as the preparation of the contract. So, if the government want to ensure that the distribution of social property scientific rationality, the first step is how a reasonable the standard on the preparation time of this contract.The problem of time budgeting is to improve China’s "Budget Law" should first be resolved. It is not only a sociological problem, but also a problem of economics, has a different meaning from the point of view of the constitutional law. First, we should clarify the budgeting time, what it should be from the concept time, what is the relationship with the budget cycle, what is the relationship with the consideration and implementation of the budget. Only clarify these relations first, than we can identify the nature problem which the budget preparation time exists. Therefore, I hope that through the analysis concluded that the study of budgeting time theoretically can be harvested.From a constitutional point of view to analyze the budget——" dynamic of the Constitution ", let us recognize that budgeting time which is seemingly simple question connotation, is essentially a reflection of the government function, and it also is a truly reflect how the government taxes "from people, giving back to people " If we can grasp the true value of this time, and the effects to the law, then it will be another major leap of democratic and legal construction. So, this paper will elaborate on the related matter of time before the first chapter budgeting time to make reasonable defined on the budgeting time. Then in the second chapter, from a constitutional point of view to analyze the budgeting time, summarize its constitutional values, principles, features and functions. In the third chapter, it will be to analysis the United States, France, Britain budgeting requirements in developed countries, hopes from the three countries budgeting rules, summed up the inherent characteristics of budgeting time, and find reasonable suggestions on improving the preparation time of budget.Government budget system has been much favored for sectors, they have different views on a number of issues for the budget system, and solutions that the preparation time is unreasonable, final accounts considered time is too short, the early implementation of the budget and so on. So improve our budget system is an urgent problem. But I think that it is unreasonable period of time allocated for each budget cycle resulted in difficult budgetary convergence and this is the main problem. Therefore, I will be in the fourth and fifth chapters, to analysis of the problems that the time of the preparation of the budget and propose feasible solutions in theory and practice. In a word, our hope is to modify the "Budget Law" and the question of time preparing has a reference value.