预算民主是现代税收国家必然遵循的政治逻辑和必须建立的财政制度,是指将政府的全部收支行为都置于人民及其代议机构的监督之下,从外部对政府预算进行政治控制,保证政府预算能够实现公共责任。我国1982年宪法将审查、批准和监督政府财政预算规定为人民代表大会及其常务委员会的 Budget democracy is the inevitable political logic and the financial system that must be established in the modern tax countries. It refers to placing the entire revenue and expenditure of the government under the supervision of the people and their representative agencies, exercising political control over the government budget from the outside, To ensure that the government budget to achieve public responsibility. The 1982 constitution of our country will review, approve and supervise the provisions of the government budget for the People’s Congress and its Standing Committee