Public Budget Power Allocation Problem Research

Public Finance is to be actively advocated and established the concept of efficient government and responsible for the taxpayer, improved financial transparency, handled financial affairs according to the law and democracy. The democracy of decision-making, publicity and validity of expenditure, openness of supervision of Public Finance puts forward new requirements on Public Budgeting Institution. According to the concepts of Public Finance in China, the Budget Institution, procedure and other aspects are still existing defects which mainly embody the lack of essentiality in budget implementation, result in questioning of democracy of decision-making, lack of public supervision on budget activities by the public and legislature during the whole process. To solve those problems of Budget Institution and procedure, the most important things is to find a reasonable and effective power institution to form balance and constraint to improve or eliminate all the existing problems and contradictions, and construction process of the institution is also the reconstruction process of power budgeting.Therefore, based on the need of theory research and practice, from the angle of New Political Economy, author combines Economics and Political science, uses Institution Change Theory of New Institutional Economics and Behavior Theory of Public Choice Theory, learns experiences of other countries’power structure to comprehensively and systematically research budget power configuration problem of Chinese budget change process, that is, including researching budget power configuration in legislature, administrative and justice agency, dividing and balancing power of Public Finance between government financial sector and other functional departments sectors, which based on this, to reconstruct budget power structure and promote budget on the legalized and standardized way, make public financial to be as resources which taken from the people, be used on the people.The dissertation is divided into seven chapters, specific arrangements are as follows:The first chapter is the introduction which sum up the background of selected topic, research ideas and methods, innovation and insufficiency, the full aspects of overall arrangement. The second chapter is theoretical analysis of budget power allocation. The third chapter is focused on two problems. One is to overview related topic of domestic and international research, the other is related with the basic theories of budget power allocation, mainly including Theory of Constitutionalism Separation of Powers, Public Choice Theory, Principal-Agent Theory, Political Theory, etc. The fourth chapter is basically introduced some main countries traditions and practices on budget power configuration, in particular to Britain, the United States of America, France, Germany, Japan, and made comparative analysis the differences of those countries. The fifth chapter is the key point of this book which author combs Chinese budget power allocation changes from early liberation until now, takes the background, factors, configuration condition of budget power in different stages into a complete analysis framework. The sixth chapter is to summarize the current condition of Chinese budget power configuration and analysis the existing problems. The seventh chapter is total summary of this book. Based on those theories above, author puts forward corresponding measures to Chinese budget power mechanism, system and institution design.