财政预算是国家存在并实现其职能的物质基础,又是国家对国民经济和社会发展实施宏观调控的一个重要手段,在整个国家的政治经济生活中具有极其重要的地位和作用。宪法规定各级政府每年的财政预算都必须由同级人民代表大会审查和批准。这不仅说明预算的重要性;从建设民主政治的高度又说明,预算活动是人民参与次数最多、涉及内容最广泛的宪政活动。因此, The fiscal budget is the material basis for the state to exist and realize its functions. It is also an important means for the state to exercise macro-control over the national economy and social development. It plays an extremely important role in the political and economic life of the entire country. The constitution stipulates that the annual budget of all levels of government must be reviewed and approved by the people’s congress at the same level. This shows not only the importance of the budget, but also shows from the height of the construction of democratic politics that the budgetary activities are the most extensive constitutional activities involving the people with the most extensive participation. therefore,