关键词: 两院制, 税收立法, 财政拨款, 财政决策

Abstract: In recent years,the continuous financial crisis in the United States,the farce of government shutdown,and the recall of McCarthy reflect the dysfunction of the U.S.political system,which has a significant impact on the U.S.economy and even the world economy.In the federal republic of the United States,there is a separation of powers,with Congress having legislative power.The House of Representatives and Senate are important decision-making bodies within Congress,and the difference in fiscal power between the two houses plays a decisive role in the financial decision-making process of the United States.The purpose of this article is to analyze the impact of the bicameral system on the fiscal decision of the U.S.government by studying the process and power differences between the House of Representatives and the Senate in tax legislation and financial allocation,and ultimately provide some policy reference for financial decision-making under Chinese path to modernization.

Key words: bicameral system:tax legislation:financial allocation:fiscal decision