| Normative analysis, on the basis of legality, substance and operational effect of law, provides an all-around review to elements of legal relationship. Budget legal relationship is an abstract fiction of public budget relationship and a fundamental instruction for lawmakers to make legal norms and therefore connects budget legislation and its practice. The analysis of budget legal texts reveals that the content of budget legal norms is logically framed from subject, act to liability. The normative analysis of various legal relationships in budget legal texts targets at illustrating and demonstrating the relationship between the logical order specified in budget legal norms and the order in practice. The amendment of Budget Law in China aims at budget democracy. The analysis of budget legal relationship reveals the closeness of the subject of budget law in China which is illustrated by the absence of the public. Public budget should be advocated on a basis of the openness of the subject and the balance between the subjects should be reinforced. Budget legal act is the most fundamental and important concept in budget legal texts which is featured by its procedure, accountability and democracy. Therefore, it plays a key role in the amendment of budget law and the construction of budget law system to normalize and perfect various budget legal acts and the allocation of powers. To maintain public interest, our current legal liability system in budget making, enforcement and supervision should be amended to achieve its rationality and manipulability so as to allocate budget resources effectively. As budget takes a democratic and legal reform and is jurisprudentially interpreted, there is a tension between budget and democracy which makes the reform and the current national conditions closely interconnected but contradictory as well. |
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