法治化：政府行为·财政行为·预算行为

市场经济的活动主体分为个人、企业和政府三大类。只有三者的行为都受法律有效约束时，社会才处于法治状态。市场经济具有等价交换的内在要求，法治化既是实现这一要求的最佳手段，也是它的必然结果。我国有着根深蒂固的人治传统，市场化的经济体制改革也是由政府直接推动的，因此，政府行为的法治化对经济的市场化有着极为重大的意义。财政法治化是政府行为法治化的着力点，而政府预算法治化则是实现财政法治化的基本途径和手段。

Rule by Law: Government Behavior, Fiscal Action and the Budget

The key to rule by law in China is that the government should be brought under the rule of law. There has been a deep-rooted tradition of rule by men in China. In order to practise market economy the behavior of the government must conform to laws. The best way to guarantee this is that the fiscal action should be taken under the law, as any government behavior needs fiscal support. It is of vital importance that the government budget should be planned strictly in accordance with the law.