Research On The Supervision Of The Full-caliber Budget Of The Chinese Government

This paper takes the “Full-covered Budget” supervision as the research content.The three-plenary session of the 16 th CPC Central Committee in October 2003 proposed the “Full-covered Budget”,the Full-covered budget is a unique formulation of our country.After the proposed Full-covere budget,the research on the caliber of the study is more,but the research on the the “Full-covered Budget” supervision is less.After the implementation of the new "Budget Law",there are some changes in the budget management and supervision of our government,but the study of government power in the cage should be sustained in order to achieve the purpose of continuously improving our laws and regulations.Based on the meaning of the full-covered budget,this paper defines the definition of the full-covered budget---That is,the unified,complete and comprehensive budget management of the government's total income and expenditure,including the government's own revenue and expenditure,Capital expenditure,explicit and invisible liabilities for direct or indirect control of public duties.So the Full-covered budget supervision is the meaning of the legislature,the executive authorities,the judiciary and other relevant departments on the budget preparation,approval,implementation,adjustment and final accounts of the authenticity,legitimacy and effectiveness of the whole caliber,the whole process,all-round review and supervision.Then,this paper reviews the relevant literatures of the Full-covered budget supervision,the development process and theoretical research of the legal system in our country,the current problems,and compares the development experience of the United States and Japan,and draws the conclusion of this paper.Specifically,this paper puts forward four suggestions for improvement,the first is to improve the legal system of budget supervision;the second is to improve our budget monitoring system;the third is to continue to strengthen the degree of government information disclosure;the fourth,Full-covered budget supervision to expand the scope of implementation.Through multi-party efforts,and ultimately to achieve Full-covered budget multi-level,the whole process,multi-directional comprehensive supervision.This paper is divided into five parts:Part I: Introduction.This paper introduces the background and significance of this topic,and combs the literature at home and abroad.The second part: the theory of government full covered budget supervision.This paper introduces the theoretical research on the development process of government caliber budget,the full-covered budget supervision system and the theory of the full-covered budget supervision.The third part: the current situation of the legal system of the whole caliber budget and the existing problems.This paper introduced the current situation of China's current regulatory problems.The fourth part: the experience of foreign full-covered budget supervision.This paper introduced the development experience of the United States and Japan and analysize its supervision system and characteristics.Part 5: Suggestions on China 's Full-covered Budget Supervision System.Combined with the previous text,this paper make some suggestions on it.