摘要： 本文从预算行为的可归责性和预算责任的法定性两个维度分析了预算法律责任的理论依据，提出了预算法律责任的构成要件，并着重对预算违法行为的内涵和种类进行了探讨。在此基础上，论述了行政责任、刑事责任、宪政责任、经济责任以及预算法中可能涉及的其他责任形式。最后，对预算法律责任的实现机制进行了研究，其中对预算监督机制的完善提出了明确的建议，对预算法律责任追究主体的确定进行了较系统的分析，并对将司法程序引入预算法的可能性进行了研究。

关键词: 预算法律责任 , 违法行为 , 责任形式 , 实现机制

Abstract: The theory basis of budget legal liability lies upon the accountability of budget behavior and the legal requirement of liability． In China Budget Law， we should list all kinds of illegal budget behaviors as the basis of imputation of liability， in stead of determining liability according to its theoretical dements． The budget liability system is composed of several liability forms， including administrative liability， criminal liability， constitutional liability， economic liability， etc． To enforce the budget liability， we should perfect the budget supervision system， stipulate responsibility enquirers， and set up judicial review system in budget area in future．

Key words: budget legal liability, illegal behaviors, liability forms, enforcement system