一、国会预算局的成立背景美国国会预算局成立于1974年,是国会实现财政控制权的得力助手。财政控制权是美国宪法赋予美国国会的最重要的权利。但是,法律上具有财政控制权并不等于实际上真正控制了财政。如何才能切实控制财政,美国国会经历了一个曲折的认识过程。在19世纪,美国国会认为控制预算案的编制程序就能控制财权。按照当时的预算编制程序,各部部长可径直将本部的预算案送交国会 First, the establishment of the Congressional Budget Bureau background The United States Congressional Budget Bureau was established in 1974, is the parliamentary right to financial control assistant. Financial control is the most important right conferred on the United States Congress by the U.S. Constitution. However, having financial control over the law does not mean that the fiscal control is actually under the control of the government. How to effectively control the financial system, the United States Congress experienced a tortuous process of understanding. In the 19th century, the United States Congress thought that the process of controlling the preparation of the budget could control the financial rights. In accordance with the current budgeting process, the Ministers of the Ministries may send their budget proposals straight to Parliament