本文从新预算法的立法宗旨出发,分析了我国预算法律责任存在违法行为类型不全面、责任形式不完备、责任追究机制不健全等缺陷。在借鉴国外经验的基础上针对我国自身的特殊性指出,预算立法应着重在扩宽违法行为种类、增加责任形式和健全责任追究机制等方面加以完善。 Based on the legislative purpose of the new budget law, this article analyzes the shortcomings of our country ’s budget legal liability such as the type of illegal act, the incomplete form of responsibility, and the incomplete accountability mechanism. On the basis of using foreign experiences for reference, this article points out the particularity of our own country and points out that the budget legislation should be consummated in widening the types of illegal activities, increasing the forms of responsibility and improving accountability mechanisms.