Abstract: This article denied only summarizes “the government budget” by the planning the traditional viewpoint, pointed out that “the plan” is only the government budget essential form, but the efficiency also non-government budget's essence, only has “the government by law” is the government budget basic content and the live soul, is distinguishes between any other financial category basic nature. It decided by the market economy that the market and the capital through government budget's legal authority, the positive governing government's economic lifeline, have caused the government to move must serve its fundamental interests. Our country existing government budget system also has the very big disparity to the government by law request, for this reason must strengthen Our country government budget the law, the planning, the normalizing, openness and the political procedural nature.
key word: Government budget; Government by law; Market economy