德国预算的法律保障《德意志联邦共和国基本法》《即德国宪法》规定,德国是联邦制国家,各州有充分的财政自主权。德国的权力中心在议会,它由联邦议院和联邦参议院组成。联邦议院设有财政委员会、预算委员会、审计委员会等22个专业委员会。联邦议院行使立法权,监督法律的执行和联邦政府的行政工作。参议院是各州的代表机构,按各州人口比例由各州政府选派3～6名州政府成员或 Legal guarantee of German budget The Basic Law of the Federal Republic of Germany, the German Constitution stipulates that Germany is a federal state and that all the states have full financial autonomy. Germany’s power center is in Parliament, which consists of the Bundestag and the Federal Senate. The Bundestag has 22 professional committees such as the Finance Committee, the Budget Committee and the Audit Committee. The Bundestag exercises legislative power to oversee the enforcement of laws and the administration of the federal government. The Senate is the state representative body, according to the proportion of each state by the state government selected 3 to 6 state government members or