Abstract: Constructing the legal frame of public budget in China should follow the budget legal principle.Modern budget system originated in England along with the establishment of tax legal principle.The United Kingdom constituted a series of acts and established the budget legal principle from the eighteenth century to the nineteenth century.The United States began to establish budget system in the twentieth century.The Congress constituted Budget and Accounting Act in 1921 and the budget legal principle was established in USA.France,the Netherlands,Germany,Finland and other countries began to constitute budget legal principle in their Constitutions from the nineteen century and this is a sign of the establishment of budget principle worldwide.The budget legal principle comprises of three basic elements: budget containing whole finance income and expenses,one year act restricted by Constitution and expense being not contained in budget but established by law.The restriction of Constitutions to budget comprises of adopting the form of law,the power of conducting budget belonging to government,budget which cannot be the warrant of tax,budget which cannot deprive of the people's legal rights,the term of budget being only one year,budget which should follow the principle of making both ends meet,budget which cannot be the warrant of expense of illegal warrant and budget which should follow technical requirements.The means of Constitutions solving the problem of budget inconsistent with the fact comprise of budget excess,expense in advance and extending the effect of budget.

Key words: Constitution Law, budget, budget legal principle, basic elements