The modern budget systems have been established, evolving from "governmentbudget’ to " public budget" , from the principle of" statutory taxation" to" statutory budget"The focus of the budget power has been turned from budget management into administrationbudget, from income control to income-expenditure control, Based on this, the budget power isseparated into citizens’ budget rights and state's budget management power, and it is implemented by the connection and corporation of the controlling power over income and expenditure. It ishelpful to have a clear mind about the duality of the budget power and the relationship betweenthe elements in the duality for strengthening legitimate foundation of the citizens’ budget rightsas the state's budget power and providing fundamental path for the improvement of the relationship between the budget rights and power, the income and expenditure of budget.
