The article considers the withdrawal of state ownership of church property (secularization), as a special form of nationalization. The author analyses the sources of acquisition of church property, makes the conclusion about the public mission of the church property. That means the seizure of church property generates budget expenditure commitments
Article gives a description of the principles of budget law: as a whole, and each principle. The role of the common law and constitutional principles was shown. Author coherently defined the principles of establishing budget revenues and expenditures, the budget system's structure and the implementation of the budget process. For the first time in Russian scientific researches it was presented an integrated system of principles, including the principles of budget law, either related or not related to the budget legislation, however, derived from history, international experience, documents of international financial organizations and doctrinal sources.