摘要:政治背景下的预算改革是一个政治过程，其核心内容是权力结构的变化、决策方式的重构。权力结构变化主要指公共预算体系中的资金分配权通过改变预算决策方式逐步集中到财政部门手中，以强化财政部门在公共预算体系中的核心地位。公共预算改革的目的就是要加大财政部门的资金分配权，这个目的基本上达到。然而，目前的公共预算体系改革中出现了新趋势，即财政部门在权力加大同时，由于对自身权力概念认识定位不准、受权力寻租欲望驱使、与其它部门的权力之争而有不当干预其它部门行政事权的行为，出现了财政部门权力滥用即权力越位、错位、缺位现象。所以，寻求对财政部门的权力制衡成为公共预算改革的必然。
　　关键词：资金分配权；越位、错位、缺位；权力制衡
Abstract: The political context of the budget reform is a political process, its core content is the power structure changes, the reconfiguration decision-making. Change of the power structure of public budget system mainly refers to the allocation of funds in the right way by changing the budgetary decision-making gradually concentrated in the hands of the financial sector, in order to strengthen the financial sector in the public budget for the core of the system. The purpose of the reform of public budgets is to increase the allocation of funds by the financial sector the right to basically achieve this objective. However, the current public budget system reform emerged a new trend, namely the financial sector in the greater power is the same time, because of their location are not allowed to understand the concept of power, driven by the power of rent-seeking desires, with other sectors of power struggle which has improperly intervention in other sectors of the acts of administrative authorities, there has been the financial sector abuse of power that the power of offside, dislocation, absence of the phenomenon. Therefore, the financial sector to seek the balance of powers has become the inevitable reform of public budgets.
Key words: right to the allocation of funds; offside, dislocation, absence; the power of checks and balances
　　一、财政部门权力界定
　　这个问题的研究和国家财政权力、财政部门权力以及其它部门权力概念有关，准确理解定位这些概念对防止财政部门权力越限很重要。因此首先得研究这些概念。
　　国家财政权力是由人大财政权、政府财政权、司法财政权构成的。财政部门是政府部门的一部分，因此，财政部门权力是政府财政权的一部分。所以，界定国家财政权力及政府财政权力是财政部门权力定位准确性的必然要求。
　　（一）国家财政权力定位目前经常提到的财权、事权被用以描述国家的财政权力……财权概念是从经济学范畴来界定 ，它表现为某一主体拥有支配财力的权力，包括融资权、获益权、财务预算决策权、投资权、等权能。而事权概念没有统一明确，大体上，我国主

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