英国议会预算权力的演进已有近六个世纪的历史,法国议会只是到十九世纪上半叶,才拥有预算权力。英国与法国议会的预算程序也根本不同。因此,比较两国议会的财政权力,可能更有利于明了两国议会是如何审批监督财政预算的。年度预算的重要性英国不如法国议会有权审批年度预算的原则是英国议会在十七世纪末创立的。但是,英国议会目前对年度预算的审批通常只包括了一部份收入和一部份支出。以1972～1973年财政年度为例, The evolution of budgetary authority in the British Parliament has been going on for nearly six centuries. The French parliament did not have the budgetary power until the first half of the nineteenth century. The budget process between Britain and the French parliament is fundamentally different. Therefore, comparing the financial powers of the two parliaments may be more beneficial to understand how the parliaments of the two countries approve and supervise the financial budget. The importance of the annual budget Britain is not as good as the French Parliament The power to approve the annual budget principle was founded by the British Parliament in the late seventeenth century. However, the current approval of the annual budget by the British Parliament usually includes only a portion of the revenue and a portion of the expenses. Take the financial year of 1972 ~ 1973 as an example,